Tinjauan atas Kepatuhan Pelaporan Faktur Pajak Sesuai PMK No.18/PMK.03/2021 oleh PKP Pedagang Eceran di KPP Pratama Jambi Telanaipura

PUTRIANA, OLIVIA (2022) Tinjauan atas Kepatuhan Pelaporan Faktur Pajak Sesuai PMK No.18/PMK.03/2021 oleh PKP Pedagang Eceran di KPP Pratama Jambi Telanaipura. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Berdasarkan aturan terbaru pada Undang-Undang Cipta Kerja, terdapat perubahan ketentuan mengenai isi keterangan faktur pajak yakni Pengusaha Kena Pajak Pedagang Eceran (PKP PE) dapat membuat Faktur Pajak untuk setiap penyerahan BKP dan/atau JKP tanpa mencantumkan keterangan mengenai identitas pembeli serta nama dan tanda tangan penjual. Sedangkan berdasarkan peraturan sebelumnya yakni Undang-undang No. 42 Tahun 2009 tentang Pajak Pertambahan Nilai harus mengisi tujuh keterangan termasuk yang diubah dalam peraturan Undang-Undang Cipta Kerja tersebut. Penulis bermaksud untuk meninjau tingkat kepatuhan dari PKP Pedagang Eceran terhadap pelaporan faktur pajak sesuai aturan terbaru di KPP Pratam Jambi Telanaipura dengan menggunakan data primer yang berasal dari wawancara dengan narasumber, sedangkan ketersediaan data sekunder berasal dari literatur dan dokumen serta data-data perpajakan melalui dua metode pengumpulan data yakni Metode penelitian kepustakaan dan metode studi lapangan. Kepatuhan PKP Pedagang Eceran selaku wajib pajak wajib memenuhi kewajiban perpajakan membuat dan melaporkan faktur pajak berdasarkan peraturan perundang-undangan yang berlaku dan terjadinya perubahan aturan dalam rangka memberikan kemudahan dalam pemenuhan kewajiban perpajakan yang disesuaikan dengan kelaziman kegiatan usaha pedagang eceran./ Based on the latest rules in the Undang-Undang Cipta Kerja, there is a change in the provisions regarding the contents of the tax invoice statement, namely that a PKP Retailer (PKP PE) can make a Tax Invoice for each delivery of taxable goods or services without giving information regarding the identity of the buyer as well as the name and seller's signature. Meanwhile, based on the previous regulation, namely Undang-Undang No. 42 Tahun 2009 concerning Value Added Tax must fill in seven information, including those amended in the regulation of the Undang-Undang Cipta Kerja. The author intends to review the level of compliance of PKP Retailers on reporting tax invoices according to the latest regulations at KPP Pratam Jambi Telanaipura by using primary data derived from interviews with resource persons, while the availability of secondary data comes from literature and documents as well as taxation data through two methods. Data collection is a library research method and field study method. PKP Retailer Compliance as a taxpayer is required to fulfill tax obligations to make and report tax invoices based on the applicable laws and regulations and the occurrence of changes to the rules to provide convenience in fulfilling tax obligations adjusted to the prevalence of retail traders' business activities.

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