Tinjauan atas Penerapan Kebijakan Insentif PPh Pasal 21 Ditanggung Pemerintah oleh Industri Batik di Wilayah KPP Pratama Pekalongan

PRAMUDYA, DIAZ RESTU (2022) Tinjauan atas Penerapan Kebijakan Insentif PPh Pasal 21 Ditanggung Pemerintah oleh Industri Batik di Wilayah KPP Pratama Pekalongan. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Merespon dampak pandemi Covid-19 terhadap perekonomian yang mengalami penurunan, pemerintah melalui otoritas perpajakan menerbitkan PMK terkait insentif PPh Pasal 21 yaitu PMK Nomor 23/PMK.03/2020 sebagaimana telah beberapa kali diubah terakhir dengan PMK Nomor 82/PMK.03/2021. PMK tersebut diterbitkan untuk meringankan beban pajak masyarakat yang bekerja sebagai karyawan swasta sehingga PPh Pasal 21 yang ditanggung wajib pajak tersebut menjadi ditanggung pemerintah. Akan tetapi, keringanan ini tak lepas dari syarat dan ketentuan yang mengikat. Penelitian ini dibuat dengan tujuan untuk meninjau dan mengevaluasi penerapan kebijakan insentif PPh Pasal 21 oleh industri batik di wilayah KPP Pratama Pekalongan. Metode penelitian yang digunakan dalam penulisan ini adalah metode kualitatif yang didukung dengan dua jenis data, yaitu data hasil wawancara dan data dokumentasi. Berdasarkan hasil penelitian, dapat disimpulkan bahwa tidak banyak industri batik yang terdaftar di KPP Pratama Pekalongan mengajukan insentif PPh Pasal 21. Hal ini karena kebanyakan gaji karyawan industri batik masih pada UMR yang berada di bawah PTKP. Secara prosedural, permohonan pemanfaatan insentif PPh Pasal 21 di KPP Pratama Pekalongan sudah dilaksanakan dengan baik. Namun, dalam pelaporan realisasi insentif PPh Pasal 21 dapat dikatakan tidak berjalan dengan lancar. Masih terdapat beberapa yang mengalami kendala meskipun pihak KPP Pratama Pekalongan telah memberikan berbagai upaya awal. Pada akhirnya, adanya kebijakan insentif PPh Pasal 21 ini memberikan pengaruh terhadap tingkat kepatuhan wajib pajak di KPP Pratama Pekalongan yang mengalami kenaikan walaupun untuk wajib pajak industri batik tidak signifikan./ Responding to the impact of the Covid-19 pandemic on the declining economy, the government through the taxation authority issued a PMK related to Article 21 Income Tax incentive, namely PMK Number 23/PMK.03/2020 as amended several times, most recently by PMK Number 82/PMK.03/2021. The PMK was issued to ease the tax burden of people who work as private employees so that the Article 21 Income Tax borne by the taxpayer is borne by the government. However, this relief cannot be separated from binding terms and conditions. This study was made with the aim of reviewing and evaluating the application of the Article 21 Income Tax incentive policy by the batik industry in the KPP Pratama Pekalongan area. The research method used in this paper is a qualitative method which is supported by two types of data, namely data from interviews and documentation data. Based on the results of the study, it can be concluded that not many batik industries registered with KPP Pratama Pekalongan apply for Article 21 Income Tax incentives. This is because most of the salaries of batik industry employees are still at the minimum wage which is below the PTKP. Procedurally, the application for the use of Article 21 Income Tax incentive at KPP Pratama Pekalongan has been carried out properly. However, in reporting the realization of Article 21 Income Tax incentive, it can be said that it did not run smoothly. There are still some who experience problems even though the Pekalongan KPP Pratama has provided various initial efforts. In the end, the existence of this Article 21 Income Tax incentive policy has an effect on the level of taxpayer compliance at KPP Pratama Pekalongan which has increased even though for batik industry taxpayers it is not significant.

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