Pengaruh Perubahan Tarif Pajak Penghasilan Orang Pribadi Pasal 17 Pada Undang-Undang Harmonisasi Peraturan Perpajakan Terhadap Potensi Pajak Penghasilan (Studi Kasus Kantor Pelayanan Pajak Pratama Medan Polonia)

Purba, Jeremia Martin (2022) Pengaruh Perubahan Tarif Pajak Penghasilan Orang Pribadi Pasal 17 Pada Undang-Undang Harmonisasi Peraturan Perpajakan Terhadap Potensi Pajak Penghasilan (Studi Kasus Kantor Pelayanan Pajak Pratama Medan Polonia). KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk meneliti potensi pajak penghasilan di KPP Pratama Medan Polonia dengan adanya perubahan tarif yang telah diatur dalam Undang-Undang Harmonisasi Peraturan Perpajakan. Populasi dalam penelitian adalah Wajib Pajak orang pribadi yang terdaftar di KPP Pratama Medan Polonia. Sampel yang digunakan pada penelitian ini adalah masa pajak tahun 2021. Metode penelitian yang digunakan adalah metode studi kepustakaan dan metode lapangan yaitu wawancara. Data penelitian menggunakan data primer dan sekunder. Data primer diperoleh melalui wawancara dengan fungsional penyuluh KPP Pratama Medan Polonia. Data sekunder diperoleh melalui teknik dokumentasi kepada pegawai di Seksi Penjaminan Kualitas Data. Penelitian dilakukan dengan menghitung penghasilan sesudah dan sebelum diberlakukannya UU HPP. Hasil penelitian menunjukkan adanya kenaikan pajak penghasilan orang pribadi dalam penerapan UU Harmonisasi Peraturan Perpajakan, yang artinya penerapan UU Harmonisasi Peraturan Perpajakan berpengaruh efektif. Dengan demikian secara keseluruhan hasil dari penelitian ini dapat disimpulkan bahwa penerapan UU Harmonisasi Peraturan Perpajakan berpengaruh positif terhadap kenaikan pendapatan pajak penghasilan orang pribadi di KPP Pratama Medan Polonia./ This study aims to examine the potential of income tax in KPP Pratama Medan Polonia with changes in rates that have been regulated in the Law on the Harmonization of Tax Regulations. The population in this study are individual taxpayers registered at KPP Pratama Medan Polonia. The sample used in this study is the 2021 tax period. The research method used is the literature study method and the field method, namely the interview. Research data using primary and secondary data. Primary data were obtained through interviews with functional extension workers of KPP Pratama Medan Polonia. Secondary data were obtained through documentation techniques to employees in the Data Quality Assurance Section. The research was conducted by calculating the income after and before the enactment of the HPP Law. The results showed that there was an increase in personal income tax in the application of harmonization of tax regulations, which means that the implementation of the Harmonization of Tax Regulations has an effective effect. Thus, the results of this study can be concluded that the application of the Harmonized Tax Regulations Law has a positive effect on increasing personal income tax income at KPP Pratama Medan Polonia.

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