Tinjauan Atas Pengaruh Penetapan PP No.23 Tahun 2018 Terhadap Kepatuhan Wajib Pajak dan Penerimaan Pajak di KPP Pratama Bekasi Barat

Muhammad, Erwin Amar (2022) Tinjauan Atas Pengaruh Penetapan PP No.23 Tahun 2018 Terhadap Kepatuhan Wajib Pajak dan Penerimaan Pajak di KPP Pratama Bekasi Barat. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

UMKM merupakan salah satu pelaku usaha yang ikut mendukung perekonomian suatu negara. Maka dari itu, pemerintah memberikan insentif berupa PP 23/2018 guna mendorong pelaku UMKM untuk ikut berperan aktif dalam ekonomi formal. Penelitian ini dilakukan dengan tujuan untuk melihat bagaimana pengaruh penetapan PP 23/2018 terhadap kepatuhan Wajib Pajak dan penerimaan pajak di KPP Pratama Bekasi Barat. Penelitian ini menggunakan analisis kualitatif dan kuantitatif dengan data berupa hasil wawancara, literatur, dan data sekunder yang didapat dari KPP Pratama Bekasi Barat. Hasil penelitian menunjukkan bahwa penetapan PP 23/2018 memberikan dampak positif terhadap kepatuhan Wajib Pajak dan penerimaan pajak di KPP Pratama Bekasi Barat. / UMKM is one of the business actors who support the economy of a country. Therefore, the government provides incentives in the form of PP 23/2018 to encourage UMKM actors to take an active role in the formal economy. This study was conducted with the aim of seeing how the effect of the determination of PP 23/2018 on taxpayer compliance and tax receipts at KPP Pratama Bekasi Barat. This study uses qualitative and quantitative analysis with data in the form of interviews, literature, and secondary data obtained from KPP Pratama Bekasi Barat. The results of the study show that the determination of PP 23/2018 has a positive impact on taxpayer compliance and tax receipts at KPP Pratama Bekasi Barat.

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