Tinjauan Pajak Penghasilan dari Sektor Usaha Finance di KPP Pratama Medan Polonia

TOBING, BERLIN PETRUS CHRISTOPHEL LUMBAN (2022) Tinjauan Pajak Penghasilan dari Sektor Usaha Finance di KPP Pratama Medan Polonia. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Sektor finance merupakan sektor krusial dalam keberlangsungan ekonomi suatu negara. Perkembangan sektor ini sangat mempengaruhi kestabilan ekonomi dan sektor usaha lain. Sektor keuangan menjadi lokomotif pertumbuhan sektor riil via akumulasi kapital dan inovasi teknologi. Lebih tepatnya, sektor keuangan mampu menggerakan alur kas. Sejalan dengan itu, penerimaan pajak harus ekuivalen terhadap perkembangan yang terjadi pada sektor finance. Pajak penghasilan di Indonesia menerapkan sistem self assessment. Sistem self assessment memberikan kepercayaan dan wewenang kepada wajib pajak untuk menghitung sendiri pajak penghasilan yang terutang dan melaporkannya. Populasi penelitian ini adalah perusahaan sektor keuangan yang berada di wlayah kerja KPP Pratama Medan Polonia./ The finance sector is a crucial sector in the economic sustainability of a country. The development of this sector greatly affects the stability of the economy and other business sectors. The financial sector is the locomotive of real sector growth via capital accumulation and technological innovation. More precisely, the financial sector is able to drive cash flow. In line with that, tax revenues must be equivalent to developments in the finance sector. Income tax in Indonesia applies a self-assessment system. The self-assessment system gives taxpayers the confidence and authority to calculate their own income tax payable and report it. The population of this research is the financial sector companies that are in the work area of KPP Pratama Medan Polonia.

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