Tinjauan Potensi Pajak Penghasilan Atas Usaha Kerajinan Kaligrafi di Wilayah KPP Pratama Demak

Wibowo, Faiz Mukti (2022) Tinjauan Potensi Pajak Penghasilan Atas Usaha Kerajinan Kaligrafi di Wilayah KPP Pratama Demak. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Indonesia kini sedang mengalami tren negatif diberbagai sektor ekonomi yang diakibatkan dengan adanya covid 19 yang melanda. Namun industri kerajinan di Indonesia mengalami tren positif di akhir tahun 2021 sehingga menimbulkan potensi pajak penghasilan yang besar. Tujuan dari penelitian ini adalah untuk mengetahui proses bisnis, aspek perpajakan, potensi pajak, dan tax gap pajak penghasilan atas usaha kerajinan kaligrafi di KPP Pratama Demak. Penelitian ini menggunakan metode pengumpulan data studi kepustakaan dan penelitian lapangan. Untuk studi kepustakaan literatur yang digunakan berupa Undang- Undang, Peraturan Pemerintah, Buku, Penelitian sebelumnya, artikel dan sumber dan sumber lain. Sedangkan penelitian lapangan dilakukan dengan teknik wawancara dan observasi. Hasil penelitian ini berupa pemahaman mengenai proses bisnis dan aspek perpajakan atas usaha kaligrafi. Dimana hal tersebut digunakan untuk mengindikasikan adanya potensi pajak penghasilan yang terdapat pada usaha tersebut. Atas potensi pajak penghasilan yang ada tentunya terdapat tax gap yang disebabkan karena penghindaran pajak. / Indonesia is currently experiencing a negative trend in various economic sectors caused by the COVID-19. However, the handicraft industry in Indonesia experienced a positive trend at the end of 2021, resulting in a large income tax potential. The purpose of this study is to determine the business process, taxation aspects, tax potential, and the tax gap of income tax on calligraphy craft business at KPP Pratama Demak. The writing of this research uses the method of collecting data from library studies and field research. For literature study, the literature used is in the form of laws, government regulations, books, previous research, articles and other sources.Meanwhile, field research was conducted using interview and observation techniques. The results of this study are an understanding of business processes and taxation aspects of the calligraphy business. Where it is used to indicate the potential for income tax contained in the business. With regard to the potential for existing income taxes, of course, there is a tax gap caused by tax evasion.

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