Analisis Implementasi Pemanfaatan Insentif Pengurangan Angsuran PPh Pasal 25 di KPP Pratama Malang Utara

PRAHUTARI, ANGELA MERICI (2022) Analisis Implementasi Pemanfaatan Insentif Pengurangan Angsuran PPh Pasal 25 di KPP Pratama Malang Utara. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pandemi Covid-19 telah berdampak pada keberlangsungan usaha para pelaku usaha. Adanya pembatasan sosial menyebabkan permintaan menurun sehingga banyak pelaku usaha mengalami kesulitan dalam mempertahankan kegiatan operasional usahanya. Melalui kebijakan perpajakan yang dikeluarkan oleh pemerintah, negara membantu para pelaku usaha dalam menghadapi pandemi Covid-19. Penelitian ini bertujuan untuk mengidentifikasi mengenai: (1) Implementasi pemanfaatan insentif pengurangan angsuran PPh Pasal 25, (2) Penyebab wajib pajak tidak memanfaatkan insentif pengurangan angsuran PPh Pasal 25, (3) Dampak yang ditimbulkan akibat tidak dimanfaatkannya insentif pengurangan angsuran PPh Pasal 25. Penelitian ini dilakukan dengan pendekatan kualitatif deskriptif. Jenis data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data adalah studi kepustakaan, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa penyerapan insentif pengurangan angsuran PPh Pasal 25 di KPP Pratama Malang Utara masih sedikit karena adanya prognosis yang baik dari sisi keuangan wajib pajak, kurangnya informasi, dan proses administrasi yang cukup sulit./ The Covid-19 pandemic has had an impact on the business continuity of business actors. The existence of social restrictions has caused demand to decrease so that many business actors have difficulty in maintaining their business operations. Through tax policies issued by the government, the state helps business actors in dealing with the Covid-19 pandemic. This study aims to identify: (1) Implementation of the use of incentives for reducing income tax installments Article 25, (2) Causes of taxpayers not taking advantage of incentives for reducing income tax installments Article 25, (3) Impacts caused by not utilizing incentives for reducing income tax installments Article 25. This research was conducted with a descriptive qualitative approach. The types of data used are primary data and secondary data. Data collection techniques are literature studies, interviews, and documentation. The results showed that the absorption of incentives for reducing the installment of Income Tax Article 25 at KPP Pratama Malang Utara was still small due to a good prognosis from the financial side of taxpayers, lack of information, and a fairly difficult administrative process.

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