ARIFANTO, HANIF (2022) Tinjauan atas Implementasi dan Realisasi Insentif PPh Pasal 21 Ditanggung Pemerintah Berdasarkan PMK Nomor 9/PMK.03/2021 sebagaimana Telah Diubah Terakhir dengan PMK Nomor 149/PMK.03/2021 di KPP Pratama Bantul. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pemerintah Indonesia memberlakukan kebijakan pemberian insentif PPh Pasal 21 Ditanggung Pemerintah (DTP) dalam rangka pemulihan ekonomi karena pandemi Covid-19 memberi dampak yang sangat parah pada perekonomian Indonesia. Insentif PPh Pasal 21 DTP ditujukan pada pegawai dengan syarat tertentu yang mengakibatkan penghasilannya tidak dipotong PPh Pasal 21 sehingga meningkatkan penghasilan. Dengan begitu, konsumsi akan naik dan ekonomi membaik. KPP Pratama Bantul sebagai unit vertikal Direktorat Jenderal Pajak juga mengimplementasikan kebijakan insentif PPh Pasal 21 DTP untuk wajib pajak di Bantul yang dikategorikan sebagai daerah tertinggal. Akan tetapi, implementasi kebijakan insentif PPh Pasal 21 DTP di beberapa daerah memiliki banyak masalah yang mengakibatkannya tidak dapat dimanfaatkan. Pada akhirnya, pegawai tidak mendapatkan insentif sebagaimana haknya. Jika hal itu terjadi di Bantul, laju pertumbuhan ekonomi akan terhambat dan kebijakan pemulihan ekonomi termasuk pemberian insentif PPh Pasal 21 DTP menjadi tidak optimal. Tujuan penelitian ini adalah untuk mengetahui implementasi kebijakan insentif PPh Pasal 21 DTP beserta realisasi, tingkat pemanfaatan, kendala yang terjadi, dan upaya mengatasi kendala di KPP Pratama Bantul pada tahun 2021. Penelitian dilakukan dengan metode studi kepustakaan dan penelitian lapangan. Berdasarkan hasil penelitian, implementasi kebijakan insentif PPh Pasal 21 DTP telah dilakukan sesuai aturan di KPP Pratama Bantul. Secara keseluruhan, tingkat pemanfaatan insentif sebesar 8,22% dan realisasi pemberian insentif terhadap penerimaan PPh Pasal 21 sebesar 3,21% termasuk kategori sangat rendah. Dalam implementasinya, KPP Pratama Bantul mengalami kendala internal berupa teknologi informasi yang bermasalah dan pemahaman SDM terbatas. Selain itu, terdapat kendala eksternal berupa kurangnya informasi yang diterima wajib pajak dan ketidakbenaran wajib pajak dalam melaporkan laporan realisasi insentif. KPP Pratama Bantul berupaya mengatasi kendala dengan menggunakan aplikasi Lasis Online, melatih SDM, memaksimalkan penyampaian informasi, sosialisasi, dan konsultasi, serta melakukan validasi data dan penelitian terhadap laporan wajib pajak./ Indonesian government has implemented an incentive policy of Government-borne Article 21 Income Tax (Article 21 Income Tax DTP) in the context of economic recovery because Covid-19 pandemic has had a very severe impact on the Indonesian economy. KPP Pratama Bantul as a vertical unit of the Directorate General of Taxes also implements Article 21 Income Tax DTP for taxpayers in Bantul. However, the implementation of the incentive policy in several districts has many problems that result in it being unable to be utilized. In the end, employees did not get incentives as they deserved, the rate of economic growth in Bantul Regency could be obstructed, and economic recovery policies including the incentives were not optimal. The purpose of this study is to determine the implementation of the Article 21 Income Tax DTP incentive along with its realization, utilization rate, obstacles, and efforts to overcome obstacles in KPP Pratama Bantul in 2021. The research was carried out using library research methods and field research. Based on the result, the implementation of the incentive has been carried out according to the rules at KPP Pratama Bantul. Overall, the utilization rate of incentive which is 8.22% and the realization of incentive which is 3.21% is in the very low category. In its implementation, KPP Pratama Bantul experienced internal problems in the form of problematic information technology and limited understanding of human resources. In addition, there are external constraints in the form of a lack of information received by taxpayers and the taxpayer's untruth in reporting the incentive realization. KPP Pratama Bantul overcome the obstacles by using the Lasis Online application, training human resources, maximizing information delivery, socialization, and consultation, as well as validating data and studying taxpayer reports.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Article 21 Income Tax DTP, implementation, realization, Covid-19 pandemic, Insentif PPh Pasal 21 DTP, implementasi, realisasi, pandemi Covid-19 |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.24 Income Taxes PKN STAN Subject Area > Pajak Penghasilan (PPh) |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 09 May 2023 03:29 |
| Last Modified: | 09 May 2023 03:29 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1410 |
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