Tinjauan Kepatuhan Bendahara Pengeluaran Terkait Ketepatan Waktu Pemberian Bukti Potong PPh Pasal 21 Atas Selain Pegawai Tetap di KPP Pratama Surabaya Mulyorejo

TAWAKKAL, ATTHARIQ INSAN (2022) Tinjauan Kepatuhan Bendahara Pengeluaran Terkait Ketepatan Waktu Pemberian Bukti Potong PPh Pasal 21 Atas Selain Pegawai Tetap di KPP Pratama Surabaya Mulyorejo. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengidentifikasi kepatuhan dan kendala bendahara pengeluaran, langkah penyelesaian masalah bendahara pengeluaran, dan tingkat relevansi peraturan perpajakan dengan kondisi lapangan saat ini dalam hal pemberian bukti potong PPh 21 selain pegawai tetap di KPP Pratama Surabaya Mulyorejo. Metode pengumpulan data dalam karya tulis ini bersifat kualitatif dengan menggunakan dua jenis data yaitu data primer dan data sekunder. Data primer yang dimaksud adalah hasil wawancara dan data yang diperoleh dari KPP Pratama Surabaya Mulyorejo, sedangkan data sekunder berupa data yang didapat dari berbagai literatur. Dalam menilai tingkat kepatuhan bendahara pengeluaran KPP Pratama Surabaya Mulyorejo terkait dengan ketepatan waktu pemberian bukti potong PPh 21 non pegawai tetap, penulis membandingkan tanggal pembayaran dengan tanggal penerbitan bukti potong PPh 21 non pegawai tetap dari tahun 2019 – 2021. Dari hasil pengamatan, dapat disimpulkan bahwa selama tahun 2019, bendahara pengeluaran KPP Pratama Surabaya Mulyorejo sangat patuh terhadap batas waktu pemberian bukti potong kepada penerima penghasilan. Sedangkan pada tahun 2020, terdapat dua bukti potong PPh 21 non pegawai tetap yang terlambat untuk diterbitkan. Dan pada tahun 2021, bendahara pengeluaran KPP Pratama Surabaya Mulyorejo telah sepenuhnya patuh dengan batas waktu pemberian bukti potong PPh 21 non pegawai tetap. Penulis juga mengidentifikasi kendala yang dihadapi bendahara pengeluaran dalam memenuhi ketentuan batas waktu pemberian bukti potong PPh 21 non pegawai tetap sesuai yang tertera dalam PER-16/PJ/2016. Dari hasil wawancara dengan bendahara pengeluaran KPP Pratama Surabaya Mulyorejo, didapatkan informasi bahwa selama melaksanakan kewajiban pembuatan bukti potong PPh 21 non pegawai tetap, beliau menemui beberapa kendala seperti melaksanakan tugasnya tanpa bantuan siapapun, adanya pekerjaan lain di luar pekerjaan utama, adanya kesalahpahaman terkait NPWP, dan tidak bisa melakukan pembuatan bukti potong PPh 21 non pegawai tetap di sela – sela pekerjaan./ This study aims to identify the compliance and constraints of the expenditure treasurer, steps to solve the problem of the expenditure treasurer, and the level of relevance of tax regulations to current field conditions in terms of providing proof of income tax deductions for 21 other than permanent employees at KPP Pratama Surabaya Mulyorejo. The data collection method in this paper is qualitative in nature by using two types of data, namely primary data and secondary data. The primary data in question are the results of interviews and data obtained from KPP Pratama Surabaya Mulyorejo, while secondary data is data obtained from various literatures. In assessing the level of compliance of the expenditure treasurer of KPP Pratama Surabaya Mulyorejo related to the timeliness of providing proof of income tax withholding for non-permanent employees, the authors compared the date of payment with the date of issuance of proof of withholding PPh 21 for non-permanent employees from 2019-2021. From the observations, it can be concluded that during 2019, the treasurer of the expenditure of KPP Pratama Surabaya Mulyorejo was very obedient to the time limit for providing withholding evidence to income recipients. Meanwhile, in 2020, there were two pieces of proof of PPh 21 non-permanent employees who were late to be issued. And in 2021, the treasurer for the expenditure of KPP Pratama Surabaya Mulyorejo has fully complied with the deadline for providing proof of income tax deductions for non-permanent employees. The author also identifies the obstacles faced by the expense treasurer in fulfilling the time limit for providing proof of income tax deduction for non-permanent employees as stated in PER-16/PJ/2016. From the results of interviews with the expenditure treasurer of KPP Pratama Surabaya Mulyorejo, information was obtained that while carrying out the obligation to make proof of income tax deductions for non-permanent employees, he encountered several obstacles such as carrying out his duties without anyone's help, having other work outside his main job, misunderstandings related to TIN, and cannot make proof of income tax deduction for non-permanent employees on the sidelines of work.

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