Evaluasi Penerapan Insentif Angsuran Pajak Penghasilan Pasal 25 Pada Masa Pandemi Covid – 19 Terhadap Penerimaan Pajak Di KPP Pratama Rantauprapat

YUNUS, REYHAN (2022) Evaluasi Penerapan Insentif Angsuran Pajak Penghasilan Pasal 25 Pada Masa Pandemi Covid – 19 Terhadap Penerimaan Pajak Di KPP Pratama Rantauprapat. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pandemi COVID – 19 mempengaruhi ketidakstabilan ekonomi di Indonesia yang berdampak pada penurunan laju aktivitas ekonomi dan melemahnya kemampuan ekonomis para wajib pajak. Sebagai upaya untuk meringkan beban pajak wajib pajak pada masa pandemi, perlu diberikannya suatu jenis insentif pajak. Melalui penerapan insentif, diharapkan wajib pajak dapat memperoleh keringanan beban pajak, mempertahankan kemampuan ekonomi, dan melaksanakan kewajiban membayar pajak sehingga berujung pada kestabilan ekonomi. Salah satu jenis insentif pajak yang mampu meringankan beban pajak wajib pajak per bulannya adalah insentif angsuran PPh Pasal 25. Namun demikian, berdasarkan teori, penerapan insentif angsuran PPh Pasal 25 akan menurunkan penerimaan pajak dan menjadi dilema antara mempertahankan penerimaan negara dan meringankan beban pajak wajib pajak. Penelitian ini bertujuan untuk melakukan analisis penerapan kebijakan insentif angsuran PPh Pasal 25, evaluasinya, dan dampak penerapannya terhadap penerimaan pajak di KPP Pratama Rantauprapat masa pandemi COVID – 19 dengan metodologi penelitian kepustakaan dan penelitian lapangan untuk memperoleh data primer dan data sekunder untuk mencapai tujuan penelitian. Melalui penelitian, penulis mampu untuk memberikan kesimpulan, evaluasi, dan saran atas penerapan insentif dan dampaknya terhadap penerimaan negara./ The COVID-19 pandemic has affected economic instability in Indonesia which has resulted in a decrease in the pace of economic activity and the weakening of the economic capacity of taxpayers. In an effort to ease the taxpayer's tax burden during the pandemic, it is necessary to provide a type of tax incentive. Through the implementation of incentives, it is hoped that taxpayers can obtain tax relief, maintain economic capacity, and carry out the obligation to pay taxes so as to lead to economic stability. One type of tax incentive that is able to ease the tax burden of taxpayers per month is the installment of Income Tax Article 25. However, based on theory, the application of the installment of Income Tax Article 25 will reduce tax revenues and become a dilemma between maintaining state revenues and easing the tax burden of taxpayers. This study aims to analyze the implementation of the Article 25 Income Tax installment incentives, its evaluation, and the impact of its application on tax revenues at Rantauprapat Primary Tax Office during the COVID-19 pandemic with library research methodology and field research to obtain primary and secondary data. to achieve research objectives. Through research, the authors are able to provide conclusions, evaluations, and suggestions on the implementation of incentives and their impact on state revenues..

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