Tinjauan Aspek dan Potensi Pajak Penghasilan Sektor Usaha Coffee Shop di Kota Malang

Febrianti, Anizar Rizki (2022) Tinjauan Aspek dan Potensi Pajak Penghasilan Sektor Usaha Coffee Shop di Kota Malang. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengetahui proses bisnis atas usaha coffee shop, aspek perpajakan dalam pemenuhan kewajiban pajak penghasilan sektor usaha coffee shop di Kota Malang. Serta untuk mengetahui potensi pajak penghasilan sektor usaha coffee shop di Kota Malang. Metode penelitian yang digunakan adalah metode penelitian kualitatif berupa penelitian kepustakaan dan penelitian lapangan. Dari hasil penelitian, pertumbuhan industri coffee shop berpengaruh terhadap peningkatan potensi pajak penghasilan. Dalam penggalian potensi pajak, dibutuhkan pemahaman yang menyeluruh terhadap proses bisnis coffee shop. Proses bisnis coffee shop pada siklus pendapatan, akan menghasilkan suatu penghasilan yang menjadi objek pajak penghasilan. Sehingga akan timbul kewajiban pajak penghasilan bagi pelaku usaha coffee shop. Enam dari delapan coffee shop di Kota Malang dalam penelitian ini telah melakukan seluruh kewajiban pajak penghasilannya. Baik kewajiban mendaftar NPWP, menghitung dan membayar PPh terutang serta melaporkan SPT. Kemudian berdasarkan data pemenuhan kewajiban pajak penghasilan untuk KLU 5603 dan 56304 di KPP Pratama Malang Utara, dalam kurun waktu 2020-2021, terjadi peningkatan jumlah Wajib Pajak yang terdaftar. Namun, Wajib Pajak yang aktif membayar PPh dan melapor SPT hanya sekitar kurang lebih 20% dari yang memiliki NPWP. Dalam penelitian ini, peninjauan potensi pajak penghasilan sektor usaha coffee shop di Kota Malang dilakukan dengan menggunakan data berupa rata-rata penjualan dan harga rata-rata sebagai variabel kunci dalam menentukan omzet. Potensi pajak penghasilan atas usaha coffee shop akan mengalami penurunan seiring dengan berlakunya UU HPP. Mengingat terdapat insentif PPh final UMKM. Namun dalam jangka panjang, diperkirakan akan mengalami peningkatan selama sektor usaha coffee shop dapat melakukan pengembangan usahanya dengan baik./ This study aims to determine the business processes of the coffee shop business and aspects of taxation in fulfilling the income tax obligations of the coffee shop business in Malang City. Also to find out the potential income tax of the coffee shop business in Malang City. The research method used is qualitative in the form of library research and field research. From the results of the study, the growth of the coffee shop industry effects on increasing the potential for income taxes. Exploring tax potential takes a thorough understanding of the coffee shop business process. The income cycle will generate income which is the object of income tax. So there will be income tax obligations for coffee shop business actors. Six of the eight coffee shops in Malang City in this study have performed all their income tax obligations. Both the obligation to register NPWP, calculate and pay income tax payable and report SPT. Then based on data on the fulfillment of income tax obligations for KLU 5603 and 56304 at KPP Pratama North Malang, in the period 2020-2021, there was an increase in the number of registered taxpayers. However, taxpayers who actively pay income tax and report SPT are only about 20% of those who have an NPWP. In this study, a review of the potential income tax of the coffee shop business in Malang was carried out using data in the form of average sales and average prices as key variables in determining turnover. The potential income tax on coffee shop businesses will decrease in line with the enactment of the UU HPP. Considering that there is an incentive for UMKM final income tax. However, in the long term, it is expected to increase as long as the coffee shop business can develop its business properly.

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