ANGGRAENI, NANDITA AYU (2022) Upaya Optimalisasi Potensi Penerimaan Pajak Penghasilan Selama Masa Pemberlakuan Pembatasan Kegiatan Masyarakat (Studi Kasus di KPP Pratama Kebumen). KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Kehadiran Covid-19 di Indonesia menimbulkan dampak yang sangat besar bagi perekonomian negara. Pemberlakuan kebijakan pembatasan kegiatan masyarakat untuk mengatasi penyebaran virus corona justru berakibat pada penurunan aktivitas ekonomi masyarakat. Penurunan aktivitas ekonomi secara tidak langsung akan berimbas pada penurunan penerimaan pajak negara, khususnya pajak penghasilan. Padahal, sampai dengan saat ini, pajak masih menjadi tumpuan utama pendapatan nasional dan berkontribusi besar terhadap APBN Indonesia. Penurunan penerimaan pajak, khususnya pajak penghasilan, perlu dikaji lebih lanjut oleh Pemerintah. Oleh karena itu, Direktorat Jenderal Pajak selaku instansi yang berwenang mengurus perpajakan di Indonesia, perlu melakukan upaya-upaya khusus untuk mengoptimalkan penerimaan pajak, khususnya pajak penghasilan, di masa pandemi yang belum diketahui kapan akan berakhir. Direktorat Jenderal Pajak tentu tidak bisa mencapai penerimaan pajak yang optimal tanpa tercapainya target penerimaan pajak pada tiap-tiap instansi vertikalnya. Karya tulis ini akan membahas upaya optimalisasi penerimaan pajak secara intensifikasi dan ekstensifikasi yang dilakukan oleh salah satu unit vertikal Direktorat Jenderal Pajak di Jawa Tengah, Kantor Pelayanan Pajak Pratama (KPP) Kebumen, selama pandemi berlangsung, yaitu tahun 2020 s.d. 2022. Upaya intensifikasi dan ekstensifikasi yang telah dan akan dilakukan oleh KPP Pratama Kebumen diharapkan mampu mendorong pencapaian penerimaan pajak di KPP dan juga target penerimaan pajak nasional. / The presence of Covid-19 in Indonesia has had a huge impact on the country's economy. The implementation of the policy of limiting community activities to overcome the spread of the corona virus actually resulted in a decrease in community economic activity. The decline in economic activity will indirectly have an impact on the decline in state tax revenues, particularly income taxes. In fact, until now, taxes are still the main pillar of national income and contribute greatly to the Indonesian state budget. The decline in tax revenue, particularly income tax, needs to be studied further by the Government. Therefore, the Directorate General of Taxes as the agency authorized to administer taxation in Indonesia, needs to make special efforts to optimize tax revenues, especially income taxes, during the pandemic, which is not yet known when it will end. The Directorate General of Taxes certainly cannot achieve optimal tax revenue without achieving tax revenue targets for each vertical agency. This paper will discuss the intensification and extensification of tax revenue optimization efforts carried out by one of the vertical units of the Directorate General of Taxes in Central Java, the Kebumen Pratama Tax Service Office (KPP), during the pandemic, which is 2020 s.d. 2022. The intensification and extensification efforts that have been and will be carried out by the Kebumen KPP Pratama are expected to be able to encourage the achievement of tax revenues at the KPP and also the national tax revenue target.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Intensification, Extensification, Tax, Limitation, Pandemic, Intensifikasi, Ekstensifikasi, Pajak, Pembatasan, Pandemi |
| 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: | 26 May 2023 02:35 |
| Last Modified: | 26 May 2023 02:35 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1484 |
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