Azhari, Fitri 'Aini Afra (2022) Tinjauan atas Dampak Penerapan e-Bupot terhadap Tingkat Kepatuhan dan Penerimaan Pajak Penghasilan Pasal 23 dan 26 di KPP Pratama Probolinggo. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Meningkatnya target penerimaan pajak tiap tahun mendorong DJP untuk melakukan reformasi perpajakan berupa penyempurnaan salah satunya dengan modernisasi sistem administrasi perpajakan. Salah satu bentuk modernisasi tersebut adalah peluncuran aplikasi e-Bupot. e-Bupot merupakan aplikasi yang diluncurkan DJP untuk memberikan kemudahan kepada wajib pajak dalam melaporkan SPT PPh 23 dan/atau 26 secara online. Penggunaan aplikasi e-Bupot 23/26 menjadi topik penelitian yang menarik. Hal ini dikarenakan penerapan aplikasi e-Bupot secara nasional masih tergolong baru sehingga memerlukan penelitian tentang penerimaan atau penggunaan aplikasi tersebut. Penelitian ini bertujuan untuk meninjau kepatuhan wajib pajak pemotong PPh pasal 23 dan 26 dalam menjalankan kewajiban pemotongan dan pelaporan menggunakan e-Bupot , menguji pengaruh antara jumlah pengguna e-Bupot terhadap penerimaan PPh pasal 23 dan 26 tahun 2019-2021 menggunakan pengujian statistic dua variable, serta menganalisis kendala-kendala yang dihadapi dalam penggunaan e- Bupot untuk pemotongan PPh pasal 23 dan 26 di KPP Pratama Probolinggo. Penelitian ini menggunakan metode penelitian kepustakaan dan lapangan. Berdasarkan penelitian yang telah dilakukan, didapatkan hasil bahwa penggunaan e-Bupot tidak berdampak terhadap tingkat kepatuhan wajib pajak di KPP Pratama Probolinggo yang dibuktikan dengan menurunnya tingkat kepatuhan wajib pajak pada 2019-2021. Berdasarkan perhitungan analisis korelasi sederhana, dapat diketahui bahwa nilai koefisien relasi yang didapat antara persentase jumlah pengguna e- Bupot terhadap jumlah pemotong PPh pasal 23 dan 26 dengan total penerimaan PPh pasal 23 dan 26 adalah 0,9745. Berdasarkan hasil perhitungan nilai koefisien determinasi, dapat diketahui bahwa hubungan antara persentase jumlah pengguna e-Bupot terhadap jumlah pemotong PPh pasal 23 dan 26 dengan total penerimaan PPh pasal 23 dan 26 di KPP Pratama Probolinggo adalahsangat kuat dan searah (positif). Wajib pajak pemotong PPh pasal 23 dan/tau 26 tetap memiliki kendala saat melakukan pelaporan PPh pasal 23 dan 26 yang disebabkan oleh kendala pada sistem aplikasi./ The increasing target of tax revenue each year encourages DGT to carry out tax reforms in the form of improvements, one of which is by modernizing the tax administration system. One form of modernization is the launch of the e-Bupot application. e-Bupot is an application launched by the DGT to provide convenience to taxpayers in reporting SPT PPh 23 and/or 26 online. The use of the e-Bupot 23/26 application is an interesting research topic. This is because the application of the e-Bupot application nationally is still relatively new, so it requires research on the acceptance or use of the application. This study aims to review the compliance of taxpayers with income tax articles 23 and 26 in carrying out withholding and reporting obligations using e-Bupot, to examine the effect of the number of e-Bupot users on income tax income articles 23 and 26 in 2019-2021 using statistical testing of two variables, and analyze the obstacles faced in the use of e-Bupot for withholding PPh articles 23 and 26 at the Probolinggo KPP Pratama. This research uses library and field research methods. Based on the research that has been done, the results show that the use of e-Bupot does not have an impact on the level of taxpayer compliance at KPP Pratama Probolinggo as evidenced by the decrease in the level of taxpayer compliance in 2019-2021. Based on a simple correlation analysis calculation, it can be seen that the value of the relation coefficient obtained between the percentage of the number of e-Bupot users on the number of income tax cutters article 23 and 26 with the total income income tax article 23 and 26 is 0.9745. Based on the results of the calculation of the coefficient of determination, it can be seen that the relationship between the percentage of the number of e-Bupot users on the number of income tax cutters articles 23 and 26 with the total income of PPh articles 23 and 26 at KPP Pratama Probolinggo is very strong and unidirectional (positive). Taxpayers withholding income tax articles 23 and/or 26 still have problems when reporting income tax articles 23 and 26 due to problems with the application system.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | e-Bupot, tingkat kepatuhan, penerimaan, e-Bupot, compliance rate, acceptance |
| 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: | 10 Apr 2023 03:44 |
| Last Modified: | 10 Apr 2023 03:44 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1301 |
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