Evaluasi Pemberian Insentif Pajak Penghasilan bagi Wajib Pajak dengan Peredaran Bruto Tertentu di KPP Pratama Sleman

HERAWATI, GIAN (2022) Evaluasi Pemberian Insentif Pajak Penghasilan bagi Wajib Pajak dengan Peredaran Bruto Tertentu di KPP Pratama Sleman. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pandemi COVID-19 menimbulkan dampak negatif yang signifikan terhadap sektor perekonomian Indonesia termasuk UMKM. Pemerintah mencetuskan Progam Pemulihan Ekonomi Nasional (PEN) sebagai upaya pemulihan ekonomi Indonesia akibat pandemi COVID-19. Salah satu program PEN adalah pemberian insentif pajak penghasilan final ditanggung pemerintah (DTP) bagi Wajib Pajak (WP) dengan peredaran bruto tertentu. Tujuan penelitian ini adalah untuk mengetahui penerapan kebijakan dan realisasi penerimaan insentif Pajak Penghasilan Final UMKM di KPP Pratama Sleman, mengetahui kendala yang dihadapi dalam rangka pemberian insentif Pajak Penghasilan Final UMKM di KPP Pratama Sleman, dan memberikan evaluasi dan saran perbaikan insentif Pajak Penghasilan Final UMKM di KPP Pratama Sleman. Pengumpulan data dalam penelitian ini dilakukan dengan menggunakan metode penelitian kualitatif melalui wawancara dan studi kepustakaan. Hasil penelitian menunjukkan bahwa pemberian insentif PPh final UMKM DTP di KPP Pratama Sleman telah sesuai dengan peraturan yang berlaku. Namun, masih terdapat kendala berupa sebagian besar WP tidak mengetahui informasi terbaru mengenai insentif karena WP tidak memiliki waktu untuk mengikuti informasi maupun tidak fasih dalam menggunakan media sosial dan WP juga butuh waktu dalam transisi manual ke online. Penulis merekomendasikan KPP Pratama Sleman untuk meningkatkan sosialisasi, meningkatkan pelayanan dan sosialisasi mengenai layanan konsultasi melalui media WhatsApp helpdesk, senantiasa mengingatkan WP untuk menyampaikan laporan realisasi sebelum tanggal 20 masa pajak berakhir, meningkatkan pengawasan dan melakukan evaluasi rutin terkait penyampaian laporan realisasi setiap bulan, dan mengadakan kelas pajak secara daring agar pemberian kebijakan insentif menjadi lebih optimal./ The COVID-19 pandemic has had a significant negative impact on Indonesia's economy sector, including MSMEs. The government initiated the National Economic Recovery Program to recover the Indonesian economy due to the COVID-19 pandemic. One of the programs is the provision of government-borne final income tax incentives for taxpayers with a certain gross turnover. The purpose of this study is to determine the implementation of policies and the realization of MSME Final Income Tax incentives at Sleman Tax Office, to find out the obstacles faced in providing MSME Final Income Tax incentives at Sleman Tax Office, and to provide evaluations and suggestions for improving MSME Final Income Tax incentives at Sleman Tax Office. Data collection in this study was carried out using qualitative research methods through interviews and literature study. The results showed that the provision of MSME Final Income Tax incentives at Sleman Tax Office was in accordance with applicable regulations. However, there are still obstacles in the form of most taxpayers not knowing the latest information on incentives because taxpayers do not have time to follow the information or are not fluent in using social media and taxpayers also need time to manually transition to online. The author recommends Sleman Tax Office to increase socialization, improve services and socialization regarding consulting services through the WhatsApp helpdesk media, always remind taxpayers to submit realization reports before the 20th of the tax period ends, improve supervision and carry out routine evaluations related to submitting realization reports every month, and hold tax classes online so that the policy of providing incentives becomes more optimal.

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