Tinjauan Pengaruh Pandemi COVID-19 Terhadap Penerimaan Pajak Penghasilan Pasal 4 Ayat (2) atas Sewa Tanah dan/atau Bangunan di KPP Pratama Balige

SITORUS, ALDI (2022) Tinjauan Pengaruh Pandemi COVID-19 Terhadap Penerimaan Pajak Penghasilan Pasal 4 Ayat (2) atas Sewa Tanah dan/atau Bangunan di KPP Pratama Balige. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pandemi Coronavirus Disease 2019 (COVID-19) terhadap penerimaan Pajak Penghasilan Pasal 4 ayat (2) atas penghasilan dari sewa tanah dan/atau bangunan di KPP Pratama Balige dengan meninjau dan membandingkan data penerimaan pajak sebelum pandemi COVID-19 (2018 & 2019) dengan data penerimaan pajak pada saat pandemi COVID-19 (2020 & 2021). Data yang digunakan berdasarkan data primer dari hasil wawancara dengan Account Representative dan data sekunder dari Seksi PKD KPP Pratama Balige pada periode waktu 2018, 2019, 2020, dan 2021. Metode yang diterapkan dalam penelitian ini menggunakan analisis kualitatif dan analisis kuantitatif. Hasil penelitian yang didapat menunjukkan bahwa penerimaan Pajak Penghasilan Pasal 4 ayat (2) atas penghasilan dari sewa tanah dan/atau bangunan bersifat fluktuasi setiap tahunnya. Dari uji statistik yang telah dilakukan penulis, didapatkan hasil bahwa pandemi COVID-19 justru memiliki pengaruh yang positif terhadap penerimaan Pajak Penghasilan Pasal 4 ayat (2) atas sewa tanah dan/atau bangunan. Sehingga dapat disimpulkan bahwa pandemi COVID-19 menyebabkan kenaikan pada penerimaan Pajak Penghasilan Pasal 4 ayat (2) atas sewa tanah dan/atau bangunan di KPP Pratama Balige./ This study aims to determine the effect of the Coronavirus Disease 2019 (COVID-19) pandemic on Income Tax receipts article 4 paragraph (2) on income from land and/or building leases at KPP Pratama Balige by reviewing and comparing tax revenue data before the COVID-19 pandemic (2018 & 2019) with tax revenue data during the COVID-19 pandemic (2020 & 2021). The data used is based on primary data from interviews with Account Representatives and secondary data from the PKD Section of KPP Pratama Balige in the period 2018, 2019, 2020, and 2021. The method applied in this study uses qualitative analysis and quantitative analysis. The results of the research show that income tax revenue article 4 paragraph (2) on income from land and/or building leases fluctuates every year. From the statistical tests that have been carried out by the author, the results show that the COVID-19 pandemic actually has a positive effect on the income tax revenue article 4 paragraph (2) on land and/or building leases. So that it can be concluded that the COVID-19 pandemic causes an increase in income tax receipts article 4 paragraph (2) on land and/or building leases at KPP Pratama Balige.

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