Tinjauan Penerapan Insentif Pajak Penghasilan Pasal 21 Ditanggung Pemerintah di KPP Pratama Metro

Fatmasari, Cindy (2022) Tinjauan Penerapan Insentif Pajak Penghasilan Pasal 21 Ditanggung Pemerintah di KPP Pratama Metro. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Sejak tahun 2020 hingga tahun 2021, roda perekonomian Indonesia terhambat akibat pandemi Covid-19 yang melanda hampir di seluruh dunia. Situasi ini menyebabkan penurunan pertumbuhan ekonomi dan penurunan daya beli masyarakat. Oleh sebab itu, pemerintah memberikan relaksasi di bidang perpajakan salah satunya dengan memberikan insentif Pajak Penghasilan Pasal 21 ditanggung pemerintah guna meningkatkan daya beli masyarakat. Penelitian ini bertujuan untuk meninjau dan menganalisis penerapan insentif Pajak Penghasilan Pasal 21, mengidentifikasi hambatan penerapan insentif PPh 21, dan menelaah alternatif penyelesaian hambatan tersebut khususnya di KPP Pratama Metro. Metode yang digunakan dalam penelitian ini adalah metode penelitian kepustakaan dan metode penelitian lapangan yang dilakukan dengan memperoleh data dan/atau informasi dari sumber pustaka seperti jurnal ilmiah, artikel ilmiah, buku, atau media lainnya dan permintaan data atau arsip kepada KPP Pratama Metro. Dari penelitian ini dapat disimpulkan bahwa penerapan insentif Pajak Penghasilan Pasal 21 di KPP Pratama Metro telah sesuai dengan PMK Nomor 9/PMK.03/2021 sebagaimana diubah dengan PMK Nomor 82/PMK.03/2021. Tingkat pemanfaatan insentif tersebut cukup tinggi dan menunjukkan tren positif setiap masa pajaknya, namun tingkap keterlambatan penyampaian laporan realisasi masih cukup tinggi. Hambatan yang ditemui tidak begitu berarti baik dari sisi wajib pajak maupun sisi KPP Pratama Metro dan telah dilakukan alternatif penyelesaian yang mengurangi hambatan tersebut./ From 2020 to 2021, the wheels of the Indonesian economy have been hampered due to the Covid-19 pandemic that has hit almost all over the world. This situation causes a decrease in economic growth and people's purchasing power. Therefore, the government provides relaxation in the field of taxation, one of which is by providing incentives for Income Tax Article 21 borne by the government to increase people's purchasing power. This study aims to review and analyze the application of Article 21 Income Tax incentives, identify obstacles to the application of PPh 21 incentives, and examine alternative solutions to these obstacles, especially in KPP Pratama Metro. The method used in this research is the library research method and field research method which is carried out by obtaining data and/or information from library sources such as scientific journals, scientific articles, books, or other media and requests for data or archives to KPP Pratama Metro. From this research, it can be concluded that the application of Article 21 Income Tax incentives at KPP Pratama Metro is under PMK Number 9/PMK.03/2021 as amended by PMK Number 82/PMK.03/2021. The level of utilization of these incentives is relatively high and shows a positive trend every tax period, but the rate of delay in submitting the realization report is still relatively high. The obstacles encountered are not so significant both from the taxpayer's side and from the KPP Pratama Metro side and alternative solutions have been carried out to reduce these obstacles.

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