ALDIYAN, AHMAD NUR RIFQI (2022) Aspek Pajak Penghasilan Pada Badan Usaha Milik Desa di Kabupaten Kotawaringin Barat. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini bertujuan untuk melihat sejauh mana Badan Usaha Milik Desa (BUMDes) di Kabupaten Kotawaringin Barat dalam memahami dan melaksanakan aspek Pajak Penghasilan (PPh) secara baik sesuai dengan aturan yang berlaku. Pembahasan dimulai dengan melihat kewajiban PPh bagi wajib pajak BUMDes yang secara umum ketentuannya dipersamakan dengan wajib pajak badan. Permasalahan yang diangkat berkaitan dengan pemahaman wajib pajak BUMDes terkait dengan pencatatan atau pembukuan usaha dan kewajibannya terkait pemenuhan Pajak Penghasilan (PPh), faktor-faktor penyebab kurang efektifnya pelaksanaan PPh oleh BUMDes di Kabupaten Kotawaringin Barat, hingga melihat upaya yang dilakukan oleh KPP Pratama Pangkalan Bun dalam misinya untuk meningkatkan pemahaman seputar ketentuan perpajakan pada BUMDes di Kabupaten Kotawaringin Barat. Penelitian dilakukan dengan menggunakan metode penelitian kepustakaan dan lapangan. Melalui metode penelitian lapangan, penulis mengumpulkan berbagai data baik kuantitatif maupun kualitatif dengan melakukan wawancara, observasi, dan ajuan data langsung. Hasil menunjukan bahwa ketentuan Pajak Penghasilan masih belum dipahami secara baik oleh para pengurus dan tercatat hanya setengah dari total BUMDes terdaftar yang telah memiliki NPWP. Permasalahan lainnya terletak pada pencatatan dan pembukuan usaha yang belum banyak dimengerti secara baik dan disamping itu melihat adanya indikasi gerak pasif bagi BUMDes dalam menggali informasi seputar ketentuan perpajakan. Untuk meningkatkan pemahaman seputar pencatatan usaha hingga berbagai aspek PPh, tentu diperlukan upaya-upaya kerjasama dan komunikasi yang baik antara wajib pajak dengan KPP Pratama Pangkalan Bun./ This study aims to see the extent to which Village Owned Enterprises (BUMDes) in Kotawaringin Barat Regency understand and implement aspects of Income Tax (PPh) properly in accordance with applicable regulations. The discussion begins by looking at the PPh obligations for BUMDes whose provisions are generally the same as those of corporate taxpayers. The issues raised relate to the understanding of BUMDes taxpayers related to business recording or bookkeeping and their obligations related to the fulfillment of Income Tax (PPh), the factors causing the ineffective implementation of PPh by BUMDes in Kabupaten Kotawaringin Barat, to seeing the efforts made by KPP Pratama Pangkalan Bun in its mission to improve understanding of tax provisions for BUMDes in Kabupaten Kotawaringin Barat. The research was conducted using literature and field obesrvation methods. Through field observation methods, the authors collect various data both quantitative and qualitative by conducting interviews, observations, and direct data submissions. The results show that the income tax provisions are still not well understood by the management and only half of the total registered BUMDes have a NPWP. Another problem lies in the recording and bookkeeping of businesses which are not well understood and besides that they see indications of passive movement for BUMDes in digging up information about tax provisions. To improve this understanding, of course, it is necessary to have good cooperation and communication efforts between taxpayers and KPP Pratama Pangkalan Bun.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | BUMDes, income tax, understanding, problems, efforts, BUMDes, pajak penghasilan, pemahaman, permasalahan, upaya. |
| 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: | 12 Jun 2023 02:08 |
| Last Modified: | 12 Jun 2023 02:08 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1550 |
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