Tinjauan Pemanfaatan Super Tax Deduction Kegiatan Vokasi di Indonesia

ANGGRAENI, INDAH (2022) Tinjauan Pemanfaatan Super Tax Deduction Kegiatan Vokasi di Indonesia. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk menguji tingkat kesuksesan dari Insentif pajak super tax deduction kegiatan vokasi di Indonesia dengan menggunakan metode kualitatif melalui wawancara. Hasil penelitian menunjukkan bahwa Insentif ini diterbitkan dalam rangka untuk meningkatkan kualitas tenaga kerja Indonesia sehingga terjadi link and match antara DUDI dengan Dunia Vokasi. Oleh Karena itu, pemerintah berupaya untuk menyebarluaskan insentif ini dengan cara sosialisasi melalui webinar, Coaching Clinic, pembuatan buku pedoman super tax deduction kegiatan vokasi, online system submission (OSS), serta mempermudah kebijakan. Namun upaya tersebut belum membuahkan hasil, faktanya Secara kuantitatif pemanfaatan insentif ini belum dapat dikatakan sukses dikarenakan berbagai halangan yang ditemui di lapangan yakni adanya pandemi Covid-19, persyaratan rumit, adanya pembatasan paada kompetensi tertentu, pertimbangan cost and benefits, adanya ketakutan dari wajib pajak diawasi secara ketat oleh DJP dengan memanfaatkan insentif ini, penggunaan SDM asing lebih menguntungkan, dan belum adanya payung hukum yang melindungi mempekerjakan anak dibawah umur untuk kegiatan vokasi. meskipun secara kuantitaif belum sukses namun sukses atau tidaknya suatu insentif tidak hanya dilihat dari kuantitatif wajib pajak badan yang memanfaatkanya tetapi juga dari tingkat keberhasilan transfer knowledge serta penyerapan peserta vokasi ke dalam lapangan pekerjaan. Maka dari itu, saran yang diberikan adalah dengan melakukan evaluasi formatif atas pelaksanaan insentif ini serta melalukan sosialisasi secara lebih masif./ This study aims to examine the level of success of the super tax deduction tax incentives for vocational activities in Indonesia by using qualitative method through interviews. The results showed that this incentive was issued in order to improve the quality of the Indonesian workforce so that there was a link and match between DUDI and the Vocational. Therefore, the government seeks to disseminate these incentives by means of socialization through webinars, Coaching Clinics, making super tax deduction guidelines for vocational activities, online system submission (OSS), and simplifying policies. However, these efforts have not yielded results, in fact quantitatively the use of these incentives cannot be said to be successful due to various obstacles encountered in the field, namely the Covid-19 pandemic, complicated requirements, restrictions on certain competencies, consideration of costs and benefits, fear of taxpayers. It is closely monitored by the DGT by utilizing this incentive, the use of foreign human resources is more profitable, and there is no legal umbrella that protects the employment of minors for vocational activities. although it has not been quantitatively successful, the success or failure of an incentive is not only seen from the quantitative aspect of corporate taxpayers who use it, but also from the success rate of knowledge transfer and the absorption of vocational participants into employment. Therefore, the advice given is to conduct a formative evaluation of the implementation of these incentives and carry out more massive socialization.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: Super tax deduction, Vokasi, Halangan, link and match, Super tax deduction, Vocational, Obstacle, link and match.
Subjects: 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.24 Income Taxes
PKN STAN Subject Area > Pajak Penghasilan (PPh)
Divisions: 61403 Diploma III Pajak
Depositing User: Perpustakaan PKN STAN
Date Deposited: 28 Mar 2023 03:02
Last Modified: 28 Mar 2023 03:02
URI: http://eprints.pknstan.ac.id/id/eprint/1214

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