Analisis Pengukuhan PKP Instansi Pemerintah Pada KPP Pratama Sleman

Hershanasti, Nawangwulan Vennia Hanung (2021) Analisis Pengukuhan PKP Instansi Pemerintah Pada KPP Pratama Sleman. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pajak menjadi sumber penerimaan negara andalan dengan porsi rata-rata 84,5% dari total penerimaan yang dianggarkan untuk tahun 2015—2019, sedangkan penerimaan pajak dari tahun ke tahun tidak mampu memenuhi target yang telah ditetapkan. Salah satu sumber penerimaan pajak berasal dari kegiatan belanja dan pendapatan instansi pemerintah. Untuk mengoptimalisasikan penerimaan pajak dari kegiatan belanja dan pendapatan instansi pemerintah, Direktorat Jenderal Pajak menerbitkan PMK-231. PMK-231 mengatur tata cara perpajakan untuk instansi pemerintah dan salah satunya diatur tentang PKP Instansi Pemerintah. Penelitian ini bertujuan untuk meneliti penerapan PKP Instansi Pemerintah sesuai amanat PMK-231 pada KPP Pratama Sleman dengan mendeskripsikan kondisi terktini WP Instansi Pemerintah di Sleman, strategi yang digunakan KPP Pratama Sleman, implikasi pengukuhan PKP Instansi Pemerintah bagi KPP Pratama Sleman, dan kendala yang dihadapi KPP Pratama Sleman dalam proses implementasi aturan. Penelitian ini menggunakan metode kualitatif etnografi dengan teknik analisis data Spradley untuk memperoleh gambaran budaya kelompok dalam kondisi yang alamiah. Berdasarkan hasil analisis data, diperoleh informasi bahwa otoritas perpajakan menggunakan cara persuasif untuk mendorong instansi pemerintah mengajukan permohonan pengukuhan PKP. Implikasi yang timbul dari adanya PKP Instansi Pemerintah bagi otoritas perpajakan adalah meningkatnya kepatuhan formal dan material pada level KPP Pratama dan level nasional, perlunya penyediaan sarana dan prasarana pendukung untuk mendorong kepatuhan Wajib Pajak, perlunya edukasi dan pendampingan untuk membantu instansi pemerintah dalam proses pengajuan permohonan dan mengawasi transaksi PKP Instansi Pemerintah. Kendala yang dihadapi otoritas perpajakan dalam proses implementasi adalah keterbatasan gerak karena pandemi COVID-19, profil bendahara yang kurang familiar dengan teknologi dan ilmu perpajakan serta ukuran dan kompleksitas transaksi instansi pemerintah, perubahan pejabat pada instansi pemerintah dan otoritas perpajakan sebelum keputusan pengukuhan PKP final, waktu yang cukup lama dalam proses diskusi pengukuhan PKP, dan data matang belum tersedia dengan mudah. / Taxes are the mainstay source of state revenue with an average share of 84.5% of the total budgeted revenue for 2015-2019, while tax revenues from year to year are unable to meet the targets that have been set. One source of tax revenue comes from spending activities and revenues from government agencies. To optimize tax revenue from spending and revenue activities of government agencies, the Directorate General of Taxes issued PMK-231. PMK-231 regulates taxation procedures for government agencies and one of them is taxable entrepreneurs’ treatment for government agencies. This study aims to examine the implementation of PKP for Government Agencies in accordance with the mandate of PMK-231 at KPP Pratama Sleman by describing the current condition of government agency taxpayers in Sleman, the strategies used by KPP Pratama Sleman, the implications of inaugurating taxable entrepreneurs’ for government agencies for KPP Pratama Sleman, and the obstacles faced. KPP Pratama Sleman is in the process of implementing the rules. This study used a qualitative ethnographic method with Spradley data analysis techniques to obtain a picture of the group culture in natural conditions. Based on the results of data analysis, it is obtained that the tax authorities are using persuasive methods to encourage government agencies to apply for be taxable entrepreneurs. The implications arising from the existence of taxable entrepreneurs’ government agencies for taxation authorities are increased formal and material compliance at the tax office and national levels, the need to provide supporting facilities and infrastructure to encourage taxpayer compliance, the need for education and assistance to assist government agencies in the process of submitting applications and supervise Government Agency transactions. The obstacles faced by tax authorities in the implementation process are limited interactions due to the COVID-19 pandemic, the treasurer profile who is less familiar with tax regualtions and technology as well as the size and complexity of government agency transactions, changes in officials in government agencies and tax authorities before the final taxable entrepreneurs’ inauguration decision, timing which is quite long in the discussion process of taxable entrepreneurs’ inauguration, and ready-to-use data is not easily available.

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