Tinjauan Penerapan Undang-Undang Harmonisasi Perpajakan Terhadap Potensi Penerimaan PPH Final Sektor UMKM di KPP Pratama Sleman

Rahman, Hafidz Taqullah (2022) Tinjauan Penerapan Undang-Undang Harmonisasi Perpajakan Terhadap Potensi Penerimaan PPH Final Sektor UMKM di KPP Pratama Sleman. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Kontribusi UMKM Pribadi dalam menopang ekonomi Indonesia cukup besar, semenjak mewabahnya Virus Covid-19 UMKM perlu diperhatikan karena terhambatnya perkembangan usaha yang diakibatkan adanya pandemi, dalam hal ini pemerintah memberikan insentif dengan diputuskan adanya aturan baru pada aspek perpajakan yaitu UU HPP. Tujuan dari Undang – undang tersebut adalah mengembangkan potensi UMKM Pribadi agar dapat berkembang ditengah pandemi, adanya pemberian insentif menjadi hambatan tersendiri yaitu mengurangi penerimaan perpajakan dalam sektor UMKM pribadi. Sehingga Direktorat Jenderal Pajak serta KPP Pratama Sleman harus menggali potensi perpajakan serta menangani hambatan agar penerimaan perpajakan tidak berkurang jauh. Pemberlakuan ekstensifikasi, Intensifikasi, dan pencarian subjek pajak baru dapat menjadi metode yang tepat dalam mengatasi hambatan penggalian potensi perpajakan UMKM Pribadi./ The contribution of UMKM in Indonesian economy sector is quite large, since the pandemic of the Covid-19 Virus, UMKM needs to be considered because of the negative growth in business development caused by the pandemic, in this case the government provides incentives by deciding on new rules on the tax aspect, namely the UU HPP. The purpose of the law is to develop the potential of private UMKM so that they can develop in the midst of pandemic. the provision of incentives is an obstacle in itself which reducing tax revenues in the UMKM sector. So that the Direktorat Jenderal Pajak and KPP Pratama Sleman must find the potential for taxation and deal with obstacles so that tax revenues do not decrease much. The implementation of extensification, intensification, and the search for new tax subjects can be the right method in overcoming obstacles to exploring the tax potential of UMKM.

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