Tinjauan atas Penerapan Insentif Pajak Penghasilan Pasal 21 Ditanggung Pemerintah di KPP Pratama Medan Belawan

FAUZY, IKHWAN (2022) Tinjauan atas Penerapan Insentif Pajak Penghasilan Pasal 21 Ditanggung Pemerintah di KPP Pratama Medan Belawan. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Tujuan penelitian ini adalah untuk meninjau penerapan insentif PPh Pasal 21 Ditanggung Pemerintah di masa pandemi Covid-19 pada tahun 2020-2021 di KPP Pratama Medan Belawan. Karya tulis ini menggunakan metode kualitatif yang dilakukan dengan studi kepustakaan dan wawancara. Hasil penelitian menunjukkan bahwa 90% Wajib Pajak (WP) yang berhak telah memanfaatkan insentif PPh 21 DTP. Kemudian, realisasi penerimaan PPh 21 DTP pada tahun 2021 meningkat signifikan sebesar lima kali lipat dibandingkan dengan tahun 2020. Akan tetapi, kepatuhan WP dalam melaporkan insentif PPh 21 DTP masih belum maksimal, yaitu hanya sekitar 70%. Beberapa upaya optimalisasi telah dilakukan seperti sosialisasi, himbauan, serta pemberian panduan oleh AR. Namun, masih terjadi kendala dalam penerapan insentif, yaitu seringnya gangguan atau error pada laman DJP Online. Penelitian ini juga menunjukkan bahwa dampak kebijakan insentif PPh 21 DTP terhadap penerimaan PPh 21 di KPP Pratama Medan Belawan sangat kecil, yaitu pada 2020 dan 2021 masing-masing sebesar 3,80% dan 7,15%. Walaupun kecil, akan tetapi peran insentif PPh 21 DTP sangat menentukan pencapaian target penerimaan PPh 21 di KPP Pratama Medan Belawan./ The purpose of this study was to review the application of the Government borne Article 21 Income Tax incentives during the Covid-19 pandemic in 2020-2021 at the KPP Pratama Medan Belawan. This study uses a qualitative method which is carried out by literature studies and interviews. The results of the study show that 90% of eligible Taxpayers (WP) have taken advantage of the PPh 21 DTP incentives. Then, the realization of PPh 21 DTP receipts in 2021 increased significantly by five times compared to 2020. However, taxpayer compliance in reporting incentives for PPh 21 DTP is still not optimal, which is only around 70%. Several optimization efforts have been carried out such as socialization, appeals, and the provision of guidance by AR. However, there are still obstacles in the application of incentives, namely frequent interruptions or errors on the DJP Online page. This study also shows that the impact of the PPh 21 DTP incentive policy on PPh 21 receipts at the KPP Pratama Medan Belawan is very small, namely in 2020 and 2021 at 3.80% and 7.15%, respectively. Although small, the role of the PPh 21 DTP incentives will determine the achievement of the PPh 21 revenue target at the KPP Pratama Medan Belawan.

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