Tinjauan Potensi Pajak Penghasilan Industri Konveksi di KPP Pratama Tasikmalaya

Hendrawan, Giri Lazuardi (2022) Tinjauan Potensi Pajak Penghasilan Industri Konveksi di KPP Pratama Tasikmalaya. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

"ABSTRAK Industri Konveksi merupakan salah satu industri yang memiliki banyak potensi di Indonesia. Dengan banyaknya potensi tersebut, maka diharapkan penghasilan pajak yang dihasilkannya akan selaras dengan realisasi potensinya. Karenanya untuk mengoptimalkan target penerimaan pajak, perlu ada perkiraan potensi perpajakan di industri ini dimana penelitian akan mencoba menjawabnya dengan memfokuskan usaha meneliti industri konveksi di Kota Tasikmalaya. Penelitian dilakukan dengan metode campuran kualitatif dan kuantitatif. Data di dapatkan dari sumber primer dan sekunder. Dimana data primer didapatkan dari hasil wawancara dengan wajib pajak dan Account Representative, sementara untuk data sekunder, didapatkan dari sumber daring yang didapatkan dari penelitian-penelitian sebelumnya. Dalam penelitian ini ditemukan bahwa: 1) Industri Konveksi berskala besar di Tasikmalaya setidaknya memiliki potensi perpajakan sebesar Rp 1,2 Miliar, 2) Industri Konveksi berskala menengah di Kota Tasikmalaya memiliki potensi setidaknya Rp 200 Juta, dan 3) Industi Konveksi UMKM di Kota Tasikmalaya tidak memiliki potensi perpajakan mengingat PTKP UMKM Rp 500 juta. / The convection industry is one of the industries that has a lot of potential in Indonesia. With so much potential, it is hoped that the tax income it generates will be in line with the realization of its potential. Therefore, to optimize the tax revenue target, it is necessary to estimate the potential for taxation in this industry where the research will try to answer it by focusing on researching the convection industry in the City of Tasikmalaya. The research was conducted using a mixed method of qualitative and quantitative. Data obtained from primary and secondary sources. Where primary data is obtained from interviews with taxpayers and Account Representatives, while secondary data is obtained from online sources obtained from previous studies. In this study it was found that: 1) the large-scale convection industry in Tasikmalaya has at least a tax potential of IDR 1.2 billion, 2) the medium-scale convection industry in the city of Tasikmalaya has a potential of at least IDR 200 million, and 3) the MSME convection industry in the city of Tasikmalaya does not have the potential for taxation considering that the MSME PTKP is Rp 500 million.

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