Tinjauan Pelaksanaan Sanksi Administrasi Berupa Bunga Berdasarkan Undang-Undang Cipta Kerja Di KPP Pratama Jambi Telanaipura

HIDAYAT, ARIF RAHMAD (2022) Tinjauan Pelaksanaan Sanksi Administrasi Berupa Bunga Berdasarkan Undang-Undang Cipta Kerja Di KPP Pratama Jambi Telanaipura. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini dilatarbelakangi adanya perubahan tarif sanksi administrasi berupa bunga dalam UU Cipta Kerja yang diterbitkan pada akhir tahun 2020 lalu. Perubahan tarif ini menunjukkan adanya penurunan sanksi administrasi berupa bunga yang pada awalnya menggunakan fixed rate sebesar dua persen, menjadi flexible rate yang ditetapkan oleh Menteri Keuangan. Perubahan ini diperlukan untuk mencapai prinsip keadilan pajak, sehingga wajib pajak dikenakan sanksi sesuai dengan tingkat ketidakpatuhannya. Tujuan penelitian ini adalah meninjau pelaksanaan perubahan tarif sanksi administrasi berupa bunga sesuai UU Cipta Kerja pada KPP Pratama Jambi Telanaipura. Metode penelitian yang digunakan adalah metode kualitatif dengan memilih pendekatan komparatif. Data yang dikumpulkan diperoleh dari DJP yang kemudian digunakan untuk membandingkan perbedaan jumlah wajib pajak yang tidak patuh dalam hal terlambat bayar. Hasil dari penelitian menunjukkan bahwa penurunan tarif sanksi administrasi berpengaruh terhadap tingkat kepatuhan wajib pajak, tarif yang menurun justru menurunkan tingkat kepatuhan wajib pajak. Hal ini perlu dievaluasi kedepannya agar upaya mengedepankan prinsip keadilan pajak tidak menurunkan tingkat kepatuhan wajib pajak./ This research was motivated by a change in the sanction rate in the form of interest in the Job Creation Law which was issued at the end of 2020. This rate change indicates a decrease in administrative sanctions in the form of interest, which initially used a fixed rate of two percent become a flexible rate set by the Minister of Finance. This change is needed to achieve tax justice, so that taxpayers are subject to sanctions according to the level of non-compliance. The purpose of this study was to review the changes in the rate of administrative sanctions in the form of interest according to the Job Creation Law at KPP Pratama Jambi Telanaipura. The research method used is a qualitative method by choosing a comparative approach. The data collected from the DGT is then used to compare the number of non-compliant taxpayers in the case of late payments. The results of the study indicate that a decrease in administrative rates affects the level of taxpayer compliance, a decreased rate actually reduces the level of taxpayer compliance. This needs to be evaluated in the future so that efforts to prioritize the principle of tax justice do not reduce the level of taxpayer compliance.

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