ASHARA, NASZA RIZKY FITRIA (2022) Analisis Pemanfaatan Insentif PPh Final Berdasarkan Peraturan Menteri Keuangan Nomor 9/PMK.03/2021 di Wilayah Kerja KPP Pratama Pekalongan. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini bertujuan untuk mengetahui realisasi dan kendala dalam penerapan insentif PPh final PP 23 DTP berdasarkan PMK Nomor 9/PMK.03/2021 di wilayah kerja KPP Pratama Pekalongan. Selain itu, penelitian ini dilakukan untuk mengevaluasi upaya yang dilakukan oleh KPP Pratama Pekalongan untuk mengoptimalkan realisasi pemanfaatan insentif tersebut. Penelitian ini dilakukan dengan menggunakan metode pengumpulan data studi kepustakaan dan studi penelitian lapangan. Hasil penelitian ini menunjukan realisasi pemanfaatan sudah cukup baik dimana penerimaan realisasi mengalami peningkatan dibandingkan tahun sebelumnya. Meskipun mengalami peningkatan, jumlah wajib pajak yang memanfaatkan insentif sangat sedikit dibandingkan jumlah wajib pajak yang menggunakan tarif final PP 23 Tahun 2018. Dalam penerapan insentif juga tidak luput dari kendala baik bagi KPP Pratama Pekalongan atau wajib pajak. KPP Pratama Pekalongan mencoba melakukan beberapa upaya untuk meminimalisir kendala tersebut sehingga insentif mampu terealisasi lebih efektif./ This study aims to determine the realization and constraints in the application of PPh final PP 23 DTP incentives based on PMK Number 9/PMK.03/2021 in the working area of KPP Pratama Pekalongan. In addition, this study was conducted to evaluate the efforts made by KPP Pratama Pekalongan to optimize the realization of the use of these incentives. This research was conducted using the method of collecting data from library research and field research studies. The results of this study indicate that the realization of the use of incentives is quite good where the realization of revenue has increased compared to the previous year. Even though there has been an increase, the number of taxpayers who use incentives is very small compared to the number of taxpayers who use the final rates of PP 23 of 2018. In the application of incentives, there are also obstacles for both KPP Pratama Pekalongan or taxpayers. KPP Pratama Pekalongan tries to make several efforts to minimize these obstacles so that incentives can be realized more effectively.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | insentif pajak, pandemi covid-19, UMKM, tax incentives, covid-19 pandemic, MSME |
| 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: | 29 Mar 2023 02:17 |
| Last Modified: | 29 Mar 2023 02:17 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1257 |
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