Potensi Pajak Penghasilan atas Usaha Bisnis Coffee Shop di Kota Palangka Raya

Busyairi, Maulvi Alghifari (2022) Potensi Pajak Penghasilan atas Usaha Bisnis Coffee Shop di Kota Palangka Raya. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini berfokus pada potensi pajak penghasilan yang diperoleh dari usaha bisnis coffee shop di Kota Palangka Raya, berlatar belakang menjamurnya usaha bisnis coffee shop yang ada di Indonesia terutama di Kota Palangka Raya, tujuan penelitian ini adalah untuk mengetahui berapa besar potensi pajak penghasilan usaha bisnis coffee shop, faktor yang mempengaruhi wajib pajak dalam memenuhi kewajiban perpajakannya, dan upaya apa yang telah dilakukan oleh pihak KPP Pratama Palangka Raya. Metode yang digunakan dalam mengumpulkan data adalah metode penelitian kepustakaan dengan mengumpulkan data informasi dari berbagai sumber literatur dan metode penelitian lapangan dengan melakukan wawancara dan memperoleh data dari sumbernya secara langsung yaitu pada Pemilik usaha Coffee shop dan KPP Pratama Palangka Raya. Hasil penelitian ini menunjukkan bahwa potensi pajak penghasilan yang dihasilkan oleh usaha bisnis coffee shop di Kota Palangka Raya cukup tinggi kendatipun demikian masih ada beberapa wajib pajak yang belum melaksanakan kewajiban perpajakannya yang diakibatkan oleh 3 faktor utama, yaitu, informasi, pengetahuan dan kesadaran./ This study focuses on the potential income tax that can be obtained from the coffee shop business business in Palangka Raya City, against the background of the trend of coffee shop businesses in Indonesia, especially in Palangka Raya City, the purpose of this study is to find out how much potential income tax the coffee shop business business is, a factor that affects taxpayers in fulfilling their tax obligations, and what efforts have been made by the KPP Pratama Palangka Raya. The method used in collecting data is a literature research method by collecting information data from various literature sources and field research methods by conducting interviews and obtaining data from the source directly, namely at coffee shop business owners and KPP Pratama Palangka Raya. The results of this study show that the potential for income tax generated by coffee shop business ventures in Palangka Raya City is quite high, however, there are still some taxpayers who have not carried out their tax obligations due to 3 main factors, namely, information, knowledge and awareness.

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