AMALIA, FIRDA (2022) Tinjauan Potensi Pajak Penghasilan atas UMKM Pengusaha Bakpia di Wilayah Kerja KPP Pratama Yogyakarta. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Selama 3 (tiga) tahun terakhir ini perekonomian Indonesia, bahkan dunia, mengalami perubahan yang cukup signifikan dikarenakan terjadinya pandemi Covid-19, begitu pula di Kota Yogyakarta. Yogyakarta merupakan provinsi dengan berbagai wisata alam, budaya, sejarah, serta wisata kuliner. Salah satu kuliner yang terkenal yaitu bakpia. Bakpia seringkali dijadikan oleh-oleh para wisatawan ketika berkunjung ke Yogyakarta. Penelitian ini bertujuan untuk mengetahui proses bisnis, perkembangan, potensi pajak penghasilan, serta strategi yang telah dilakukan KPP Pratama Yogyakarta dalam meningkatkan realisasi penerimaan pajak penghasilan atas UMKM pengusaha bakpia. Metode yang digunakan dalam penelitian ini adalah metode kualitatif. Penulis mengumpulkan data primer dan sekunder dengan metode penelitian kepustakaan dan metode penelitian lapangan, seperti wawancara serta dokumentasi. Hasil penelitian mengenai proses bisnis dan perkembangan UMKM pengusaha bakpia digunakan untuk mengetahui potensi pajak penghasilan atas usaha tersebut. Atas potensi pajak penghasilan yang ada tentunya terdapat tax gap yang kemudian dapat dianalisis kemungkinan-kemungkinan yang menyebabkan hal tersebut. Selain itu, digunakan pula untuk menyusun strategi bagi KPP Pratama Yogyakarta dalam meningkatkan penerimaan pajak penghasilan./ During the last 3 (three) years, the Indonesian economy, even the world’s, has undergone significant changes due to the Covid-19 pandemic, as well as in the city of Yogyakarta. Yogyakarta is a province with a variety of natural, cultural, historical, and culinary tourism. One of the most famous culinary is bakpia. Bakpia is often used as souvenirs by tourists when visiting Yogyakarta. This study aims to determine the business processes, developments, potential income tax, and strategies that have been carried out by KPP Pratama Yogyakarta in increasing the realization of income tax revenues for MSME bakpia entrepreneurs. The method used in this research is qualitative method. The author collects primary and secondary data with library research methods and field research methods, such as interviews and documentation. The results of research on business processes and the development of MSME bakpia entrepreneurs are used to determine the potential income tax for these businesses. On the potential for existing income taxes, of course there is a tax gap which can then be analyzed for the possibilities that caused this. In addition, it is also used to develop strategies for KPP Pratama Yogyakarta in increasing income tax revenues.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Income Tax Potential, MSME bakpia entrepreneurs, Yogyakarta City, Potensi Pajak Penghasilan, UMKM pengusaha bakpia, Kota Yogyakarta. |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.24 Income Taxes PKN STAN Subject Area > Pajak Penghasilan (PPh) |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 15 Jun 2023 07:44 |
| Last Modified: | 15 Jun 2023 07:44 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1649 |
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