AJI, WAHYU KARTIKA (2022) Tinjauan Pemotongan, Penyetoran, dan Pelaporan PPh Pasal 23 atas Imbalan Sehubungan dengan Jasa di KPP Pratama Karanganyar. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penerimaan pajak sebagai faktor yang menentukan besarnya Anggaran Pendapatan dan Belanja Negara berdasarkan perspektif anggaran. Peningkatan penerimaan pajak salah satunya dipengaruhi oleh pertumbuhan ekonomi. Pertumbuhan ekonomi dihitung berdasarkan nilai produk domestik bruto (PDB). Ditinjau dari PDB menurut lapangan usaha, sektor jasa menempati pertumbuhan tertinggi pada tahun 2020. Tujuan penulisan karya tulis tugas akhir ini adalah meninjau pelaksanaan pemotongan, penyetoran, dan pelaporan kewajiban perpajakan Pajak Penghasilan Pasal 23 atas imbalan jasa di KPP Pratama Karanganyar, meninjau upaya penggalian potensi perpajakan untuk meningkatkan penerimaan dan upaya yang telah dilakukan dalam memaksimalkan penerimaan Pajak Penghasilan Pasal 23 atas imbalan sehubungan dengan jasa di KPP Pratama Karanganyar serta meninjau upaya KPP Pratama Karanganyar dalam mengatasi hambatan dalam penerimaan Pajak Penghasilan Pasal 23 atas imbalan sehubungan dengan jasa. Metode studi yang digunakan adalah metode penelitian kepustakaan dan metode penelitian lapangan. Metode penelitian kepustakaan yaitu pengumpulan informasi-informasi dari sejumlah literatur undang-undang, peraturan perpajakan, buku, jurnal, artikel, kajian pustaka, media masa, peraturan terkait lainnya dan dokumen yang berkaitan dengan penelitian formal dan material di KPP Pratama Karanganyar. Metode penelitian lapangan dilakukan dengan teknik wawancara dan teknik dokumentasi. Hasil dari penelitian mendapat beberapa simpulan. Pertama, proses pemotongan, penyetoran, dan pelaporan kewajiban perpajakan Pajak Penghasilan Pasal 23 atas imbalan sehubungan dengan jasa di KPP Pratama Karanganyar sudah sesuai dengan ketentuan perpajakan yang berlaku. Kedua, upaya penggalian potensi perpajakan yang dilakukan oleh KPP Pratama Karanganyar untuk meningkatkan penerimaan Pajak Penghasilan Pasal 23 atas imbalan sehubungan dengan jasa berupa kegiatan ekstensifikasi dan intensifikasi serta melakukan kegiatan pengamatan wilayah dan kunjungan Wajib Pajak. Ketiga, KPP Pratama Karanganyar telah melakukan beberapa upaya dalam menghadapi hambatan yang terjadi dalam penerimaan Pajak Penghasilan Pasal 23 atas imbalan sehubungan dengan jasa./ Tax revenue as a factor that determines the size of the State Revenue and Expenditure Budget based on a budget perspective. One of the reasons for the increase in tax revenue is economic growth. Economic growth is calculated based on the value of gross domestic product (GDP). In terms of GDP by business field, the service sector occupies the highest growth in 2020. The purpose of writing this thesis is to review the implementation of withholding, depositing, and reporting the tax obligations of Article 23 Income Tax for service fees at KPP Pratama Karanganyar, reviewing efforts to explore potential taxation to increase revenues and the efforts that have been made to maximize the income of Article 23 Income Tax for compensation in connection with services at KPP Pratama Karanganyar and review the efforts of KPP Pratama Karanganyar in overcoming obstacles in the receipt of Article 23 Income Tax for fees in connection with services. The study method used is library research method and field research method. The library research method is the collection of information from a number of legal literature, tax regulations, books, journals, articles, literature reviews, mass media, other related regulations and documents related to formal research and materials at KPP Pratama Karanganyar. Field research methods are carried out by interviewing techniques and documentation techniques. The results of the study got several conclusions. First, the process of withholding, depositing, and reporting the tax obligations of Article 23 Income Tax for compensation in connection with services at KPP Pratama Karanganyar is in accordance with the applicable tax provisions. Second, the effort to explore potential taxation carried out by KPP Pratama Karanganyar to increase the income of Article 23 Income Tax for compensation in connection with services in the form of extensification and intensification activities as well as conducting area observation activities and taxpayer visits. Third, KPP Pratama Karanganyar has made several efforts in dealing with obstacles that occur in the receipt of Article 23 Income Tax for compensation in connection with services.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Pajak Penghasilan Pasal 23, Jasa, Income Tax Article 23, Services |
| 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 08:17 |
| Last Modified: | 29 Mar 2023 08:17 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1283 |
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