Ambarita, Benny (2022) Analisis Potensi Pajak Penghasilan atas Agen Bank BRILink di Wilayah KPP Pratama Pematangsiantar. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Agen BRILink merupakan pihak yang bekerjasama dengan Bank BRI sebagai penyelenggara Program Laku Pandai yang menyediakan layanan keuangan perbankan. Laku Pandai merupakan program layanan perbankan tanpa kantor yang menggunakan teknologi informasi dan bekerja sama dengan pihak ketiga baik orang pribadi atau badan usaha yang menyediakan layanan keuangan bagi masyarakat yang sulit mengakses layanan perbankan. Tujuan dari penelitian ini untuk menganalisis proses bisnis pada Agen BRILink yang ada di Kota Pematangsiantar, menganalisis aspek perpajakan dan potensi pajak penghasilan yang timbul atas usaha agen BRILink di Wilayah KPP Pratama Pematangsiantar. Metode penelitian ini adalah kualitatif dengan studi kepustakaan dan studi lapangan. Objek penelitian ini adalah Agen BRILink yang ada di Kota Pematangsiantar. Proses penumpulan data dilakukan dengan wawancara Account Representative KPP Pratama Pematangsiantar , Data Statistik tentang Pajak dari KPP Pratama Pematangsiantar, dan wawancara terhadap beberapa nasabah yang ada di Kota Pematangsiantar. Hasil dari penelitian ini yaitu subjek pajak atas agen BRILink di Kota Pematangsiantar merupakan Orang Pribadi dan subjek pajak dalam negeri, masih terdapat agen belum memenuhi kewajiban administrasi perpajakan seperti memiliki NPWP, dan ada potensi Pajak Penghasilan Final atas Agen BRILink di Kota Pematangsiantar./ The BRILink agent is a party that cooperates with Bank BRI as the organizer of the Laku Pandai Program which provides banking financial services. Laku Pandai is an office-less banking service program that uses information technology and collaborates with third parties, either individuals or business entities, that provide financial services for people who have difficulty accessing banking services. The purpose of this study is to analyze the business processes of BRILink agents in Pematangsiantar City, analyze taxation aspects and potential income taxes that arise from the business of BRILink agents in the Pematangsiantar KPP Pratama Region. This research method is qualitative with literature study and field study. The object of this research is the BRILink agent in Pematangsiantar City. The data collection process was carried out by interviewing the Account Representative of KPP Pratama Pematangsiantar, Statistical Data on Taxes from KPP Pratama Pematangsiantar, and interviews with several customers in Pematangsiantar City. The results of this study are that the tax subjects of BRILink agents in Pematangsiantar City are private individuals and domestic tax subjects, there are still agents who have not fulfilled their tax administration obligations such as having a NPWP, and there is potential for Final Income Tax on BRILink agents in Pematangsiantar City.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Potensi PPh, Agen BRILink, Proses Bisnis, Pajak Penghasilan, Potential Income Tax, BRILink Agent, Business Process, Income Tax |
| 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 07:43 |
| Last Modified: | 28 Mar 2023 07:43 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1237 |
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