Tinjauan Atas Penerapan Aplikasi E-Bupot PPh Pasal 23/26 Di KPP Pratama Pekanbaru Tampan

TAHA, IHZAN MAHENDRA (2022) Tinjauan Atas Penerapan Aplikasi E-Bupot PPh Pasal 23/26 Di KPP Pratama Pekanbaru Tampan. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penerapan aplikasi e-Bupot PPh Pasal 23/26 di KPP Pratama Pekanbaru Tampan telah berjalan dengan baik hingga tahun pajak 2021. Dengan terbitnya KEP-368/PJ/2020 yang berlaku sejak masa pajak September 2020. Dalam penelitian ini penerapan aplikasi e-Bupot PPh Pasal 23/26 dapat meningkatkan tingkat kepatuhan wajib pajak dalam pelaporan SPT Tahunan. terdapat kekurangan yang memerlukan perbaikan dan pengembangan. Metode pengumpulan data yang digunakan adalah metode penelitian kepustakaan yang bersumber dari buku, jurnal dan literature lainnya. Dan Metode penelitian lapangan yaitu Wawancara dan observasi. Dengan diterbitkannya KEP-368/PJ/2020, seluruh wajib pajak PPh Pasal 23/26 baik PKP maupun Non PKP di seluruh kantor pelayanan pajak di Indonesia telah diwajibkan untuk melaksanakan kewajiban perpajakannya melalui aplikasi e-Bupot PPh Pasal 23/26. Penerapan aplikasi e-Bupot PPh Pasal 23/26 di KPP Pratama Pekanbaru Tampan berpengaruh terhadap tingkat kepatuhan pelaporan SPT Masa PPh pasal 23/26. Kendala yang dihadapi saat awal penerapan e-Bupot PPh Pasal 23/26 dirasakan oleh wajib pajak Non PKP yang harus mengurus sertifikat elektronik terlebih dahulu untuk dapat menggunakan aplikasi e-Bupot PPh Pasal 23/26, bukti potong PPh Pasal 23/26 yang terlanjur dibuat oleh wajib pajak tidak bisa dihapus meski ada kesalahan yang berakibat membuat data bukti potong menjadi dobel akibat , nomor NTPN tidak ditemukan sehingga harus lapor ke kantor pajak terlebih dahulu, dan lawan transaksi harus aktif dan ber-NPWP. Dalam mengatasi kendala tersebut, KPP Pratama Pekanbaru Tampan Melakukan sosialisasi kepada para pemotong PPh Pasal 23/26 dan menyediakan layanan konsultasi melalui helpdesk TPT dan Piket Konsultasi via nomor whatsapp chat serta melaksanakan kelas pajak rutin. / The application of the e-Bupot PPh Article 23/26 application at KPP Pratama Pekanbaru Tampan has been going well until the fiscal year 2021. With the issuance of KEP-368/PJ/2020 which is valid from the September 2020 tax period. In this study, the application of the e-Bupot PPh Article 23/26 application can increase the level of taxpayer compliance in the annual SPT reporting. there are deficiencies that require improvement and development. Method The data collection used is a library research method sourced from books, journals and books other literature. And the field research method is interview and observation. With the issuance of KEP 368/PJ/2020, all taxpayers of Article 23/26 Income Tax, both PKP and Non PKP in all tax service offices in Indonesia. Indonesia has been obliged to carry out its tax obligations through the e-Bupot PPh Article 23/26 application. The application of the e-Bupot PPh Article 23/26 application at KPP Pratama Pekanbaru Handsome has an effect on the level of compliance with reporting SPT Period PPh article 23/26. Constraints faced at the beginning of the implementation of e-Bupot PPh Article 23/26 is felt by non-PKP taxpayers who have to take care of an electronic certificate first to get using the e-Bupot PPh Article 23/26 application, proof of withholding PPh Article 23/26 that has already been made by the taxpayer cannot be deleted even though there is an error that results in making the cut proof data double due to , number NTPN is not found so you have to report it to the tax office first, and the counterparty must be active and with NPWP. In overcoming these obstacles, KPP Pratama Pekanbaru Tampan conducted socialization to the public withholding PPh Article 23/26 and providing consulting services through the TPT helpdesk and Consultation Picket via whatsapp chat number and carry out routine tax classes.

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