Tinjauan Penerimaan PPh Pasal 4 ayat (2) atas Usaha Jasa Konstruksi dalam Rangka Kepatuhan Wajib Pajak dan Proses Pengawasannya di KPP Pratama Batang

MUSTOFA, LUQYANA TSAQIF (2022) Tinjauan Penerimaan PPh Pasal 4 ayat (2) atas Usaha Jasa Konstruksi dalam Rangka Kepatuhan Wajib Pajak dan Proses Pengawasannya di KPP Pratama Batang. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Indonesia kini sedang gencar melakukan pembangunan infrastruktur di berbagai sektor, selain untuk mendukung penanganan pandemi Covid-19 juga untuk mempercepat upaya pemulihan ekonomi nasional. Tujuan dari penelitian ini adalah untuk mengetahui keefektivitasan penerimaan, proses pengawasan, hambatan yang dialami, dan alternatif solusi yang dilakukan atas hambatan dalam proses penerimaan Pajak Penghasilan Pasal 4 ayat (2) atas Usaha Jasa Konstruksi di KPP Pratama Batang. Penulisan penelitian ini menggunakan metode pengumpulan data studi kepustakaan dan penelitian lapangan. Untuk studi kepustakaan literatur yang digunakan berupa Undang-Undang, Peraturan Pemerintah, Buku, Penelitian sebelumnya, artikel dan sumber dan sumber lain. Sedangkan penelitian lapangan dilakukan dengan teknik wawancara dan dokumentasi. Hasil penelitian menunjukkan jumlah penerimaan Pajak Penghasilan Pasal 4 ayat (2) atas Usaha Jasa Konstruksi di KPP Pratama Batang selama tahun 2018-2020 mengalami penurunan, hal ini disebabkan oleh beberapa hambatan yang terjadi selama rentang waktu tersebut. Selanjutnya pada tahun 2021 jumlah penerimaannya mengalami kenaikan, akan tetapi jumlahnya masih belum sebanyak tahun 2018 dan 2019./ Indonesia is currently intensively developing infrastructure in various sectors, in addition to supporting the handling of the Covid-19 pandemic, as well as accelerating efforts to recover the national economy. The purpose of this study was to determine the effectiveness of the revenue, the process of supervision, the obstacles experienced, and alternative solutions for the obstacles in the process of receiving Income Tax Article 4 paragraph (2) of the Construction Service Business at KPP Pratama Batang. The writing of this research uses the method of collecting data from library studies and field research. For literature study, the literature used is in the form of laws, government regulations, books, previous research, articles and other sources. Meanwhile, field research was conducted using interview and documentation techniques. The results of the study show that the amount of income tax receipts from Article 4 paragraph (2) of the Construction Service Business at KPP Pratama Batang during 2018-2020 has decreased, this is due to several obstacles that occurred during that time span. Furthermore, in 2021 the number of receipts will increase, but the number is still not as much as in 2018 and 2019.

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