Evaluasi Penerapan Insentif PPh Final PP 23 Tahun 2018 Ditanggung Pemerintah di KPP Pratama Bantul

ERVANDA RIFQI, PRIAMBODO (2022) Evaluasi Penerapan Insentif PPh Final PP 23 Tahun 2018 Ditanggung Pemerintah di KPP Pratama Bantul. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Sudah lebih dari dua tahun pandemi Covid-19 melanda Indonesia. Pandemi tersebut telah menimbulkan dampak di berbagai sektor seperti sektor kesehatan, ekonomi, pariwisata, industri, dan lain-lain. Pada sektor ekonomi, salah satu dampak yang dirasakan yaitu pada Usaha Mikro, Kecil, dan Menengah (UMKM). Untuk membantu UMKM dalam menghadapi pandemi Covid-19, Pemerintah mengeluarkan kebijakan fiskal insentif PPh final PP 23 DTP. Namun dalam penerapan pemanfaatan insentif tersebut masih banyak kendala dan hambatan serta hal yang perlu dievaluasi. Hal tersebut mendorong penulis untuk melakukan evaluasi penerapan insentif PPh final PP 23 di instansi KPP Pratama Bantul. Tujuan dari penelitian ini yaitu menganalisis evaluasi penerapan insentif, tingkat realisasi insentif dan mendeskripsikan permasalahan serta hambatan yang timbul dalam penerapan insentif. Dalam penelitian ini penulis menggunakan metode dokumentasi dan wawancara untuk memperoleh dan mengumpulkan data. Hasil dari penelitian ini menunjukkan bahwa masih sedikit Wajib Pajak yang memanfatkan insentif PPh final PP 23 DTP. Selain itu terdapat beberapa hambatan yang menyebabkan pemanfaatan insentif tidak maksimal./ It has been more than two years since the Covid-19 pandemic has hit Indonesia. The pandemic has had an impact on various sectors such as the health sector, economy, tourism, industry, and others. In the economic sector, one of the perceived impacts is on Micro, Small and Medium Enterprises (MSME). To assist MSMEs in dealing with the Covid-19 pandemic, the Government issued an incentive policy for final PP 23 DTP Income Tax. However, in the implementation of these incentives there are still many obstacles and obstacles as well as things that need to be done. This prompted the author to evaluate the final PP 23 incentives at the Bantul Small Tax Office. The purpose of this study is to analyze the evaluation of the implementation of incentives, the level of realization of incentives and describe the problems and obstacles that arise in the application of incentives. In this study the authors used the method of documentation and interviews to collect data. The results of this study indicate that there are still few taxpayers who take advantage of the incentives final PP 23 Income Tax. In addition, there are several obstacles that cause the use of incentives to be not optimal.

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