Tinjauan Efektivitas Penerapan PPh Final UMKM Berdasarkan Peraturan Pemerintah Nomor 23 Tahun 2018 di KPP Pratama Pondok Aren

SETIYANI, AFIF (2022) Tinjauan Efektivitas Penerapan PPh Final UMKM Berdasarkan Peraturan Pemerintah Nomor 23 Tahun 2018 di KPP Pratama Pondok Aren. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini dilakukan untuk meninjau penerapan kebijakan dan realisasi pemanfaatan PPh Final UMKM berdasarkan Peraturan Pemerintah Nomor 23 Tahun 2018 di KPP Pratama Pondok Aren, menganalisis efektivitas kebijakan tersebut, mengetahui kendala yang terjadi, serta memberikan solusi atas kendala tersebut. Penelitian ini menggunakan metode penelitian kualitatif deskriptif yang dilakukan berdasarkan data yang bersumber dari wawancara, data-data perpajakan, dan studi literatur. Hasil penelitian menunjukkan bahwa pertumbuhan penerimaan PPh Final UMKM di KPP Pratama Pondok Aren cenderung mengalami penurunan dari tahun 2018 sampai 2021. Faktor utama penyebab hal tersebut adalah penurunan tarif dari 1% menjadi 0,5% serta adanya pandemi Covid-19. Tingkat efektivitas penerapan PPh Final UMKM terhadap penerimaan PPh Final termasuk dalam kategori sangat efektif dan efektif meskipun persentasenya menurun signifikan pada tahun 2021. Meskipun demikian, kepatuhan Wajib Pajak setelah penerapan PPh Final UMKM ini belum mencapai 100% meskipun penerimaan pajaknya telah mencapai 100% yang kemungkinan besar disebabkan oleh permasalahan pelaporan SPT Tahunan yang dialami oleh Wajib Pajak UMKM. Lebih lanjut, terdapat kendala yang dialami baik oleh KPP Pratama Pondok Aren maupun Wajib Pajak UMKM dalam penerapan PPh Final UMKM. Implikasi dari penelitian ini adalah diperlukan perhatian dan saran perbaikan agar penerapan PPh Final UMKM dapat berjalan optimal dan dapat menjangkau lebih banyak lagi Wajib Pajak UMKM sehingga dapat berkontribusi secara efektif terhadap penerimaan negara./ This research was conducted to review the implementation of policy and the realization of MSME Final Income Tax based on Government Regulation (PP) Number 23 of 2018 at Pondok Aren Primary Tax Office, analyze the effectiveness of this policy, find out the obstacles experienced, and provide solutions to these obstacles. This research is based on the descriptive qualitative research method based on interviews, taxation data, and literature study. This research indicate that the growth of MSME Final Income Tax at Pondok Aren Primary Tax Office tends to decrease from 2018 to 2021. The main factors causing this to happen were the reduction in tariffs from 1% to 0,5% and the Covid-19 pandemic. The effectiveness of MSME Final Income Tax implementation on Final Income Tax receipts is included in the convenient and effective category, although the percentage will decrease significantly in 2021. Nevertheless, taxpayer compliance after implementing the MSME Final Income Tax has not yet reached 100% even though the tax revenue has reached 100%, most likely due to problems reporting Annual Tax Return by MSMEs Taxpayers. Furthermore, there are obstacles experienced by both Pondok Aren Primary Tax Office and MSMEs Taxpayers in implementing MSME Final Income Tax. This research implies that attention and improvement suggestions so that the implementation of MSME Final Income Tax can run optimally and reach more MSME Taxpayers to contribute effectively to government revenues.

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