Afrizal, M. Aditya Noor (2022) Tinjauan Penerapan Insentif Pengurangan Angsuran Pajak Penghasilan Pasal 25 di Kantor Pelayanan Pajak Pratama Metro. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Selama 2 tahun, pandemi Coronavirus Disease 2019 (Covid-19) menimbulkan berbagai dampak di hampir seluruh sektor yang ada. Salah satu sektor di samping yang terdampak karena adanya pandemi Covid-19 yaitu sektor perekonomian. Salah satu bentuk upaya dalam bidang perpajakan yang digunakan untuk membantu meningkatkan perekonomian yang terdampak oleh adanya pandemi Covid-19 yaitu dengan memberikan stimulus berupa insentif pajak yang dituangkan pertama kali dalam PMK 23/PMK.03/2020. Salah satu insentif pajak yang diberikan dalam PMK tersebut yaitu insentif pengurangan angsuran PPh Pasal 25 sebesar 30 persen yang kemudian berdasarkan PMK 110/PMK.03/2020 diperbesar menjadi 50 persen. Dengan adanya insentif tersebut, penelitian ini bertujuan untuk meninjau mengenai penerapan pengurangan angsuran Pajak Penghasilan Pasal 25 di KPP Pratama Metro selama 2 tahun berlakunya pemberian insentif untuk Wajib Pajak terdampak pandemi Covid-19. Penelitian ini menggunakan metode studi pustaka, wawancara, dan dokumentasi. Hasil penelitian berdasarkan peninjauan angsuran PPh Pasal 25 di KPP Pratama Metro terbilang cukup rendah dikarenakan oleh sedikitnya wajib pajak yang memanfaatkan insentif pengurangan angsuran PPh Pasal 25. Hal tersebut juga disebabkan karena banyaknya wajib pajak yang tidak atau terlambat melaporkan realisasi insentif pengurangan PPh Pasal 25. Bahkan wajib pajak yang terdampak pun lebih memilih tidak memanfaatkan insentif tersebut karena pengaruh yang didapatkan terbilang sedikit untuk membantu wajib pajak dalam pembayaran angsuran pajak. Dengan demikian insentif pengurangan angsuran PPh Pasal 25 yang berlaku dari tahun April 2020 hingga Desember 2021 dapat dikatakan tidak memberikan dampak yang signifikan terhadap jumlah penerimaan angsuran PPh Pasal 25 di KPP Pratama Metro. Selain itu, kebijakan insentif pajak yang diberikan oleh pemerintah di masa pandemi Covid-19 merupakan langkah atau kebijakan yang tepat untuk mempercepat pemulihan perekonomian di Indonesia pada masa pandemi Covid-19./ For about 2 years, the pandemic Coronavirus Disease 2019 (Covid-19) had various impacts in almost all sectors. The sector besides health that has been affected by the Covid-19 pandemic is the economic sector. One form of effort in taxation that is used to help improve the economy affected by the Covid-19 pandemic is by providing a stimulus as tax incentives which was first outlined in PMK 23/PMK.03/2020. One of the tax incentives provided in the PMK is the incentives to reduce the installments of Article 25 Income Tax by 30 percent, which is then based on PMK 110/PMK.03/2020 it is enlarged to 50 percent. With these incentives, this study aims to review the implementation of the reduction of Article 25 Income Tax installments at KPP Pratama Metro for 2 years when incentives are given for taxpayers affected by the Covid-19 pandemic. This research uses literature study, interviews, and documentation methods. The results of the study based on a review of Article 25 PPh installments at KPP Pratama Metro are quite low due to the lack of taxpayers who take advantage of incentives for reducing Article 25 Income Tax Installments. This is also because many taxpayers do not or are late in reporting the realization of Article 25 Income Tax reduction incentives. Even the affected taxpayers prefer not to take advantage of these incentives because the effect obtained is relatively small to assist taxpayers in paying tax installments. Thus, the incentive to reduce the Article 25 Income Tax Installments that are valid from April 2020 to December 2021 can be said to have no significant impact on the amount of income for the Article 25 Income Tax Installments at the KPP Pratama Metro. In addition, the tax incentive policy provided by the government during the Covid- 19 pandemic is the right step or policy to accelerate economic recovery in Indonesia during the Covid-19 pandemic.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Covid-19, pemberian insentif, Angsuran Pajak Penghasilan |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.24 Income Taxes PKN STAN Subject Area > Pajak Penghasilan (PPh) |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 15 May 2023 08:05 |
| Last Modified: | 15 May 2023 08:05 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1470 |
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