ADITYA, FARHAN SURYA (2022) Analisis Implementasi Insentif PPh Pasal 21 Ditanggung Pemerintah Pada KPP Pratama Probolinggo. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pada masa pandemi Covid-19, 8 dari 10 perusahaan mengalami penurunan pendapatan. Oleh karena itu, demi membantu para karyawan yang terdampak pandemi covid-19, pemerintah mengeluarkan kebijakan pemberian insentif PPh 21 ditanggung pemerintah (DTP). Namun, penerapan kebijakan ini masih terdapat kendala salah satunya terjadi pada KPP Pratama Probolinggo. Sehingga dianggap perlu untuk melakukan penelitian ini dengan tujuan menganalisis proses, hambatan, dan efektivitas implementasi insentif PPh 21 DTP pada KPP Pratama Probolinggo serta bagaimana kebijakan yang diambil oleh pemerintah dalam meningkatkan efektivitas dan apa kebijakan yang digunakan untuk mengganti insentif ini. Metode penelitian yang digunakan adalah kualitatif sederhana, yaitu studi kepustakaan, wawancara, dan dokumentasi. Dalam penelitian ini ditemukan bahwa KPP Pratama Probolinggo telah memfasilitasi pemanfaatan insentif PPh 21 DTP dengan baik. Terkait dengan hambatan, ditemukan adanya hambatan dari kedua sisi yaitu dari wajib pajak dan KPP Pratama Probolinggo itu sendiri. Lalu terkait dengan efektivitas, insentif PPh 21 DTP efektif dalam memulihkan perekonomian masyarakat di wilayah kerja KPP Pratama Probolinggo. Terdapat beberapa kebijakan yang diambil pemerintah dalam meningkatkan efektivitas implementasi insentif PPh 21 DTP ini. Kebijakan yang dapat menjadi pengganti insentif PPh 21 DTP adalah mekanisme perhitungan baru untuk pajak penghasilan orang pribadi sesuai dengan Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan./ During the Covid-19 pandemic, 8 out of 10 companies during the COVID-19 pandemic experienced a decrease in revenue. Therefore, to help employees affected by the COVID-19 pandemic, the government issued a policy of providing incentives for PPh 21 borne by the government. However, the implementation of this policy still has obstacles, one of which occurs in the Probolinggo KPP Pratama. So it is deemed necessary to conduct this research to analyze the process, obstacles, and effectiveness of the implementation of PPh 21 borne by the government incentives at KPP Pratama Probolinggo as well as how the policies taken by the government are in increasing effectiveness and what policies are used to replace these incentives. The research method used is simple qualitative, namely literature study, interviews, and documentation. In this study, it was found that the Probolinggo KPP Pratama has facilitated the use of the PPh 21 borne by the government incentives properly. Related to obstacles, it was found that there were obstacles from both sides, namely from the taxpayer and the Probolinggo KPP Pratama itself. Then related to effectiveness, the PPh 21 borne by the government incentive is effective in restoring the economy of the community in the working area of KPP Pratama Probolinggo. There are several policies taken by the government in increasing the effectiveness of the implementation of this PPh 21 borne by the government incentive. The policy that can replace the PPh 21 borne by the government incentive is a new calculation mechanism for personal income tax by Law Number 7 of 2021 concerning Harmonization of Tax Regulations.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | tax, incentive, pandemic, employee, pajak, insentif, pandemi, pegawai |
| 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 07:03 |
| Last Modified: | 09 May 2023 07:03 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1417 |
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