Analisis Kewajiban Pajak Penghasilan Pasal 4 Ayat (2) atas Sewa Tanah dan/atau Bangunan oleh Instansi Pemerintah (Studi Pada BLUD RSUD Dr. Harjono Ponorogo)

PRABOWO, DENI (2022) Analisis Kewajiban Pajak Penghasilan Pasal 4 Ayat (2) atas Sewa Tanah dan/atau Bangunan oleh Instansi Pemerintah (Studi Pada BLUD RSUD Dr. Harjono Ponorogo). KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Instansi pemerintah pusat/daerah merupakan salah satu pihak yang ditunjuk oleh Menteri Keuangan untuk melakukan kewajiban memotong pajak penghasilan, salah satunya adalah Badan Layanan Umum (BLU). Tidak jarang, BLU melakukan transaksi sewa tanah dan/atau bangunan dengan pihak lain, contohnya rumah sakit pemerintah daerah. Meskipun memiliki kewajiban memotong pajak penghasilan dari lawan transaksinya, atas penghasilan yang diterima oleh BLU dari lawan transaksinya justru tidak dikenakan pajak penghasilan. Penelitian dilakukan pada salah satu Badan Layanan Umum Daerah (BLUD) yaitu Rumah Sakit Umum Daerah (RSUD) Dr. Harjono Ponorogo. Tujuan penelitian ini untuk mengetahui pelaksanaan kewajiban perpajakan dan hambatan yang dialami RSUD Dr. Harjono Ponorogo atas transaksi sewa tanah dan/atau bangunan, serta menjelaskan keterkaitan antara pajak penghasilan sewa tanah dan/atau bangunan dengan ketentuan subjek pajak penghasilan pada BLU. Metode penelitian yang digunakan adalah studi kepustakaan dari berbagai literatur yang relevan dan penelitian lapangan dengan melakukan wawancara, observasi, serta dokumentasi. Hasil dari penelitian menjelaskan bahwa terdapat pelaksanaan kewajiban perpajakan atas transaksi sewa tanah dan/atau bangunan di RSUD Dr. Harjono Ponorogo yang tidak sesuai dengan ketentuan Undang-Undang PPh. RSUD Dr. Harjono Ponorogo menyetor dan melaporkan pajak penghasilan atas penghasilan yang diterima dari penyewaan lahan kepada pihak lain. BLUD sebagai bagian dari instansi pemerintah merupakan pengecualian subjek pajak penghasilan, sehingga atas penyewaan lahan milik BLU tidak ada kewajiban perpajakan yang timbul. Namun, apabila BLU menyewa tanah dan/atau bangunan milik pihak lain, ada kewajiban memotong dan menyetor pajak penghasilan pasal 4 ayat (2)./ Central or regional government agencies are one of the parties appointed by the Minister of Finance to carry out the obligation to withhold income tax, one of which is the Public Service Agency. Usually, Public Service Agency conducts land and/or building lease transactions with other parties, for example local government hospitals. Although it has the obligation to withhold income tax from its counterparty, the income received by Public Service Agency from its counterparty is not the subject of its income tax. The research was conducted at one of the regional public service agencies, namely the Regional General Hospital of Dr. Harjono Ponorogo. The purpose of this research was to know the implementation of tax obligations and obstacles experienced by Dr. Harjono Ponorogo Hospital on land and/or building rental transactions, and to explain the relationship between land and/or building rental income tax and the provisions of the income tax subject to the public service agency. The research method used is literature study from various relevant literatures and field research by conducting interviews, observations, and documentation. The results of the study explain that there is an implementation of tax obligations on land and/or building lease transactions at Dr. Harjono Ponorogo Hospital that doesn’t comply with the provisions of the income tax law. Dr. Harjono Ponorogo Hospital deposits and reports income tax on income received from land leasing to other parties. Regional Public Service Agency as part of government agencies is exempt from income tax subjects, so that on the rental of land owned by public service agency, no tax obligations arise. However, if the Public Service Agency rents land and/or buildings belonging to other parties, then there is an obligation to withhold and deposit income tax article 4 paragraph (2).

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