Tinjauan Potensi Pajak Penghasilan atas Usaha Warmindo di Kabupaten Sleman

ULYA, DZULFIKRI (2022) Tinjauan Potensi Pajak Penghasilan atas Usaha Warmindo di Kabupaten Sleman. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Warmindo adalah salah satu UMKM yang menyediakan olahan makanan indomie. Di Kabupaten Sleman sendiri, keberadaan warmindo selalu ada di sekitar lingkungan mahasiswa dan pelajar. Penelitian ini bertujuan untuk mengetahui potensi perpajakan yang dapat diambil oleh KPP Pratama Sleman dengan mengetahui proses bisnis yang dijalankan oleh pelaku usaha warmindo. Metode yang digunakan merupakan metode penelitian lapangan dan studi kepustakaan. Metode penelitian lapangan digunakan untuk mendukung validitas data yang nantinya diperoleh informasi mengenai omzet dan biaya usaha dari usaha warmindo, sedangkan studi kepustakaan diperoleh melalui jurnal dan penelitian terdahulu. Data dan informasi warmindo yang diperoleh dari wawancara pelaku usaha warmindo akan diperhitungkan dengan rata-rata pajak penghasilan dari sampel warmindo di Kabupaten Sleman untuk memperoleh potensi pajak penghasilan di Kabupaten Sleman. Potensi pajak penghasilan dari usaha warmindo diperoleh melalui penghitungan PPh Pasal 21 dengan subjek pajak karyawan warmindo, PPh Pasal 4 ayat 2 dengan subjek pajak pemberi sewa tempat usaha warmindo , PPh final UMKM PP Nomor 23 Tahun 2018 dengan subjek pajak pelaku usaha warmindo./ Warmindo is one of the MSMEs that provides processed Indomie food. In Sleman Regency itself, the existence of Warmindo is always around students. This study aims to determine the potential for taxation that can be taken by KPP Pratama Sleman by knowing the business processes carried out by warmindo business actors. The method used is a field research method and literature study. The field research method is used to support the validity of the data which will later obtain information about the turnover and business costs of the Warmindo business, while the literature study is obtained through journals and previous research. Warmindo data and information obtained from interviews with Warmindo business actors will be calculated with the average income tax from the Warmindo sample in Sleman Regency to obtain income tax potential in Sleman Regency. The potential income tax from the Warmindo business is obtained through the calculation of Article 21 PPh with warmindo employee tax subjects, Article 4 paragraph 2 income tax with the tax subject of the warmindo business tenant, the MSME final PPh PP No. 23 of 2018 with the warmindo business actor tax subject.

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