Amalia, Firda (2022) Tinjauan atas Penerapan Perpanjangan Kebijakan Pemberian Insentif Pajak Penghasilan Pasal 21 yang Ditanggung Pemerintah pada Kantor Pelayanan Pajak Pratama Wonosari Tahun 2021. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
ABSTRAK Sudah hampir dua tahun lamanya pandemi Covid-19 memberikan dampak negatif bagi perekonomian seperti banyak karyawan yang terpaksa diberhentikan dari pekerjaannya bahkan tidak sedikit pelaku usaha yang juga mengalami penurunan omzet. Hal tersebut berimbas pada penurunan penerimaan negara, mengingat penerimaan negara terbesar yaitu berasal dari sektor perpajakan khususnya pajak penghasilan. Dalam menanggapi permasalahan tersebut pemerintah dihadapkan pada dua pilihan yaitu mengamankan penerimaan negara atau meningkatkan kesejahteraan masyarakat di masa pandemi. Kebijakan yang telah diambil oleh pemerintah Indonesia yaitu pemberian insentif di bidang perpajakan. Pembahasan dalam penelitian ini lebih berfokus pada pemanfaatan insentif PPh pasal 21 Ditanggung Pemerintah sebagaimana yang diatur dalam PMK Nomor 149/PMK.03/2021 dan perubahannya. Penelitian ini bertujuan untuk mengetahui penerapan perpanjangan kebijakan pemberian insentif PPh pasal 21 DTP pada Kantor Pelayanan Pajak Pratama Wonosari tahun 2021. Metode penelitian yang digunakan penulis yaitu dengan melakukan wawancara secara langsung. Hasil penelitian menunjukkan realisasi insentif PPh pasal 21 DTP oleh Wajib Pajak di KPP Pratama Wonosari masih belum optimal. Hal tersebut terjadi karena di situasi pandemi ini muncul hambatan dalam pendistribusian informasi perpajakan dari KPP Pratama Wonosari kepada Wajib Pajak. Untuk itu perlu kontribusi aktif dari kedua belah pihak agar tujuan dari kebijakan pemerintah ini dapat tercapai secara tepat sasaran. Kata kunci: ABSTRACT It has been almost two years since the Covid-19 pandemic had a negative impact on the economy, such as many employees who were forced to be dismissed from their jobs and not a few business people who also experienced a decrease in turnover. This has an impact on the decline in state revenue, considering that the largest state revenue comes from the taxation sector, especially income tax. In responding to this problem, the government is faced with two choices, namely securing state revenue or improving public welfare during the pandemic. The policy that has been taken by the Indonesian government is the provision of incentives in the taxation sector. The discussion in this study focuses more on the utilization of Income Tax Article 21 borne by the Government incentives as stipulated in PMK No. 149/PMK.03/2021 and its amendments. This study aims to determine the application of the extension of the income tax incentive policy article 21 DTP at the Wonosari Primary Tax Service Office in 2021. The research method used by the author is to conduct an interview directly. The results showed that the realization of income tax incentives article 21 DTP by taxpayers at KPP Pratama Wonosari was still not optimal. This happens because in this pandemic situation there are obstacles in distributing tax information from KPP Pratama Wonosari to taxpayers. For this reason, it is necessary to have an active contribution from both parties so that the objectives of this government policy can be achieved on target. Keywords: Income Tax, Tax Incentives, Covid-19 Pandemic, Income Tax Article 21 borne by the Government, Tax Office
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Pajak Penghasilan, Insentif Perpajakan, Pandemi Covid-19, PPh pasal 21 Ditanggung Pemerintah, KPP Pratama, |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.2 Taxes dan Taxation PKN STAN Subject Area > Perpajakan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 12 Jun 2023 03:03 |
| Last Modified: | 12 Jun 2023 03:03 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1557 |
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