Tinjauan Potensi Pajak Penghasilan Usaha Kerajinan Gerabah di Desa Kasongan Berdasarkan Peraturan Pemerintah Nomor 23 Tahun 2018 di Masa Pandemi Covid-19

Putri, Disya Angger Wening (2022) Tinjauan Potensi Pajak Penghasilan Usaha Kerajinan Gerabah di Desa Kasongan Berdasarkan Peraturan Pemerintah Nomor 23 Tahun 2018 di Masa Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Kasongan merupakan salah satu desa tujuan wisata yang berada di Kabupaten Bantul, Daerah Istimewa Yogyakarta. Industri kerajinan gerabah menjadi salah satu sektor yang berperan penting dalam tata kehidupan masyarakat Desa Kasongan. Mayoritas pelaku industri gerabah merupakan Usaha Mikro, Kecil, dan Menengah (UMKM). UMKM merupakan salah satu sektor yang memiliki potensi besar terhadap perekonomian begitu pula dalam bidang perpajakan. Adanya pandemi Covid-19 berpengaruh signifikan terhadap perekonomian nasional. Industri kerajinan gerabah turut merasakan dampak dari adanya pandemi Covid-19. Tujuan utama dari penelitian ini adalah untuk mengatahui potensi pajak penhasilan UMKM industri kerajinan gerabah utamanya di Desa Kasongan serta mengetahui adanya tax gap dari penggalian potensi pajak penghasilan tersebut berdasarkan Peraturan Pemerintah Nomor 23 Tahun 2018 (PP 23). Metode pengumpulan data yang digunakan adalah metode dokumentasi dan wawancara. Data sekunder diperoleh menggunakan data dari Kantor Pelayanan Pajak (KPP) Pratama Bantul dan Dinas UMKM dan Perindustrian (DISKUKMP) Kabupaten Bantul. Selain itu data primer diperoleh melalui wawancara dengan pelaku industri kerajinan gerabah di Desa Kasongan. Penelitian ini menunjukkan hasil bahwa sektor industri kerajinan gerabah di Desa Kasogan memiliki potensi pajak penghasilan yang tergolong tinggi karena jumlah usaha kerajinan gerabah semakin bertambah setiap tahun meskipun tidak signifikan. Selain itu terdapat tax gap yang cukup besar. Tax gap diperoleh dengan menghitung selisih pajak penghasilan yang seharusnya diperoleh oleh KPP Pratama Bantul dengan jumlah realisasi pajak penghasilan PP 23. Besarnya tax gap utamanya disebabkan oleh adanya perbedaan jumlah pengusaha yang terdaftar di KPP Pratama Bantul dengan jumlah pengusaha yang terdaftar di Badan Pusat Statistik Kabupaten Bantul./ The pottery industry is a sector that plays an important role in the life of the Kasongan Village community. The majority of pottery industry players are Micro, Small, and Medium Sized Enterprises (MSMEs). MSMEs are one of the sectors with great potential for the economy and taxation. The Covid-19 Pandemic had a significant impact on the economy as well as in the pottery industry. This study primary goals are to find out the potential income tax of MSMEs in the pottery industry, particularly in Kasongan Village, and to find out the existence of a tax gap from the extraction of potential income tax based on Government Regulation Number 23 of 2018 (PP 23). The data collection methods used are documentation and interviews. Secondary data is obtained using data from the Bantul Tax Service Office (TSO) and the MSME and Industry Service (DISKUKMP) of Bantul Regency. In addition, primary data was obtained through interviews with pottery industry players in Kasongan Village. This study shows that the pottery industry sector in Kasogan Village has relatively high income tax potential due to the small yet yearly growth in the number of pottery craft enterprises. In addition, there is a fairly large tax gap. The tax gap is obtained by calculating the difference in income tax that should be obtained by the Bantul TSO with the amount of PP 23 income tax realization. The size of the tax gap is mainly due to the difference between the number of entrepreneurs registered in the Bantul TSO and the number of entrepreneurs registered in the Central Statistics Agency of Bantul Regency.

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