Tinjauan Potensi Pajak Penghasilan Proses Bisnis Pedagang Pengumpul Getah Karet di Kabupaten Ogan Ilir

Deriska, Karina (2022) Tinjauan Potensi Pajak Penghasilan Proses Bisnis Pedagang Pengumpul Getah Karet di Kabupaten Ogan Ilir. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Menurut laporan Badan Pusat Statistik (BPS) tahun 2020 luas lahan perkebunan karet di Indonesia sudah mencapai 3,68 juta hektar dengan hasil produksi sebesar 2,88 juta ton. Dari data tersebut juga diketahui bahwa provinsi yang memiliki perkebunan karet terluas dan hasil produksi terbanyak pada tahun 2020 adalah Sumatera Selatan. Luas area perkebunan mencapai 1,26 juta hektar atau 34,2 persen dari luas lahan perkebunan karet di Indonesia sedangkan untuk hasil produksinya sebanyak 804,8 ribu ton atau 27,9 persen dari total hasil produksi di Indonesia. Berdasarkan data tersebut, dapat dikatakan bahwa komoditi karet merupakan salah satu penopang bagi kehidupan masyarakat di Sumatera Selatan. Hasil produksi perkebunan karet di Sumatera Selatan yang begitu besar seharusnya memiliki peran potensi pajak penghasilan yang besar pula terutama pada pedagang pengumpul getah karet. Keuntungan rata-rata pedagang pengepul getah karet di Kabupaten Ogan Ilir sendiri berkisar antara Rp7.000.000,00 hingga Rp60.000.000,00 per bulan. Keuntungan tersebut tergantung seberapa besar skala proses bisnis yang dilakukan. Hal ini membuktikan pentingnya peran pedagang pengumpul getah karet bagi Indonesia khususnya Provinsi Sumatera Selatan terhadap potensi pajak./ According to a report from the Central Statistics Agency (BPS) in 2020, the area of rubber plantations in Indonesia has reached 3.68 million hectares with a production output of 2.88 million tons. From this data, it is also known that the province with the largest rubber plantations and the highest production in 2020 is South Sumatra. The plantation area reaches 1.26 million hectares or 34.2 percent of the total area of rubber plantations in Indonesia, while the production output is 804.8 thousand tons or 27.9 percent of the total production in Indonesia. Based on these data, it can be said that the rubber commodity is one of the supports for people's lives in South Sumatra. The production of rubber plantations in South Sumatra, which is so large, should have a large potential role for income taxes, especially for rubber sap collectors. The average profit of rubber sap collectors in Ogan Ilir Regency itself ranges from Rp. 7,000,000.00 to Rp. 60,000,000.00 per month. The profit depends on how big the scale of the business process is. This proves the importance of the role of rubber sap collectors for Indonesia, especially the Province of South Sumatra in terms of income tax potential.

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