AMASEL, MUHAMMAD AFIF PRADHITO (2022) Tinjauan Pelaksanaan Business Development Services bagi Wajib Pajak UMKM di KPP Pratama Palembang Ilir Barat. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Business Development Services adalah salah satu jenis penyuluhan pajak yang digunakan untuk melakukan pengawasan dan pembinaan untuk Wajib Pajak UMKM untuk mendorong pengembangan usaha Wajib Pajak UMKM. Tujuan dari penelitian ini adalah mengetahui latar belakang dari pelaksanaan, bagaimana pelaksanaan, dan dampak yang ditimbulkan dari Business Development Services di KPP Pratama Palembang Ilir Barat. Metode yang digunakan untuk mengumpulkan data dalam menyelesaikan karya tulis adalah studi kepustakaan, yaitu dengan mengumpulkan data-data dan informasi di berbagai sumber, seperti peraturan, penelitian terdahulu, internet, dan sumber lainnya dan studi lapangan, yaitu dengan melakukan wawancara dengan ahli perpajakan berkaitan dengan Business Development Services yang telah dilaksanakan. Hasil dari penelitian yang sudah dilakukan adalah latar belakang yang menjadi dasar pelaksanaan Business Development Services di KPP Pratama Palembang Ilir Barat adalah banyak Wajib Pajak yang masih belum menyampaikan SPT Tahunan, SPT Masa, belum mendaftar NPWP yang disebabkan kurang pahamnya Wajib Pajak terhadap kewajibannya sehingga KPP Pratama Palembang Ilir Barat melaksanakan Business Development Services. Pelaksanaan Business Development Services ini diadakan 26 Agustus 2021 yang dibawakan oleh 6 penyuluh pajak dengan bekerja sama dengan UMKM Rumah Kreatif Bank BTN dan dilaksanakan secara daring melalui aplikasi zoom meeting selama 120 menit. Materi yang disampaikan adalah tentang UMKM dan insentif pajak untuk Wajib Pajak terdampak pandemi Covid-19 sesuai dengan PMK-9/PMK.01/2021. Dampak-dampak yang ditimbulkan dari pelaksanaan Business Development Services di KPP Pratama Palembang Ilir Barat adalah Wajib Pajak menjadi lebih memahami hak dan kewajibannya sebagai UMKM dan Wajib Pajak melaksanakan hak dan kewajibannya tersebut. Wajib Pajak juga menjadi paham terkait insentif pajak sehingga dapat memahami syarat terkait insentif dan dapat memanfaatkan insentif pajak tersebut./ Business Development Services is one of tax counseling used to conduct supervision and guidance for MSME taxpayers to encourage the business development of MSME taxpayer. The purpose of this research are to know the background of the implementation, how it is implemented, and the impact of Business Development Services at Palembang Ilir Barat Tax Office. The method used to collect data in completing the paper were by literature study, namely by collecting data and information from various sources, such as regulations, previous researches, internet, and other sources and by field studies, namely by conducting interviews with tax experts related to Business Development Services that have been implemented. The results of research that has been carried out are the background that forms the basis for the implementation of Business Development Services at Palembang Ilir Barat Tax Office, that many taxpayers still have not submitted their Annual Tax Return, Periodic Tax Return, and have not registered their Taxpayer Identification Number due to the lack of understanding of the taxpayer on their obligations so that Palembang Ilir Barat Tax Office implements Business Development Services. The implementation of Business Development Services was held on August 26, 2021, hosted by 6 tax instructors in collaboration with Bank BTN MSMEs Creative House and carried out online through zoom meeting application for 120 minutes. The materials presented were about MSMEs and tax incentives for taxpayers affected by the Covid-19 pandemic in accordance with PMK-9/PMK.01/2021. The impacts arising from the implementation of Business Development Services at Palembang Ilir Barat Tax Office are that taxpayers become more aware of their rights and obligations as MSMEs and taxpayers carry out these rights and obligations. Taxpayers also become aware of tax incentives so that they can understand conditions related to incentives and can take advantage of these tax incentives.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Business Development Services, Palembang Ilir Barat Tax Office, taxpayers, and Micro, Small and Medium Enterprises (MSME), Business Development Services, KPP Pratama Palembang Ilir Barat, Wajib Pajak, dan UMKM. |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.2 Taxes dan Taxation PKN STAN Subject Area > Perpajakan |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 10 May 2023 01:26 |
| Last Modified: | 10 May 2023 01:26 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1432 |
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