Tinjauan Penyebab Rendahnya Kepatuhan Pajak Penghasilan UMKM Kuliner Khas Bali di Kabupaten Badung

MELIANDARI, NI MADE SRI (2022) Tinjauan Penyebab Rendahnya Kepatuhan Pajak Penghasilan UMKM Kuliner Khas Bali di Kabupaten Badung. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

"Abstrak Bali sebagai daerah pariwisata memiliki UMKM yang jumlahnya meningkat setiap tahunnya. Meningkatnya jumlah UMKM di Indonesia belum diimbangi oleh meningkatnya kepatuhan Pajak Penghasilan. Penurunan tarif pajak penghasilan juga belum mampu meningkatkan niat UMKM untuk membayar pajak penghasilan. Fenomena ini juga terjadi pada UMKM Kuliner Khas Bali di Kabupaten Badung. Hal ini dibuktikan dari menurunnya jumlah wajib pajak yang membayar pajak dan melaporkan SPT Tahunan di KPP Pratama Badung Selatan pada tahun 2018-2021. Rendahnya kepatuhan pajak UMKM Kuliner Khas Bali ini disebabkan oleh faktor internal dan eksternal. Faktor internal meliputi rendahnya pengetahuan UMKM Kuliner Khas Bali terhadap penerapan sistem selfassessment dan kesadaran pajak UMKM yang masih rendah. Sedangkan, faktor eksternal meliputi lingkungan UMKM, kondisi ekonomi, dan pengawasan oleh Account Representative. Persepsi UMKM masih cenderung kurang baik terhadap penurunan tarif pajak, sehingga belum mampu mempengaruhi niat UMKM Kuliner Khas Bali untuk patuh, namun justru mendorong niat mereka untuk berperilaku tidak patuh. Dalam menghadapi rendahnya kepatuhan Pajak UMKM, KPP Pratama Badung Selatan melakukan upaya rutin dan menggunakan aplikasi Galpot Tematik sebagai solusi alternatif untuk melakukan pengawasan Wajib Pajak UMKM yang lebih optimal. /Bali as a tourism area has MSMEs whose number increases every year. The increasing number of MSMEs in Indonesia has not been matched by increased income tax compliance. The decrease in income tax rates has also not been able to increase the intention of MSMEs to pay income taxes. This phenomenon also occurs in Balinese Culinary MSMEs in Badung Regency. This is evidenced by the decrease in the number of taxpayers who pay taxes and report the Annual SPT at the KPP Pratama Badung Selatan in 2018-2021. The low tax compliance of Balinese Culinary MSMEs is caused by internal and external factors. Internal factors include the low knowledge of Balinese Culinary MSMEs on the application of the self-assessment and the low awareness of MSME taxation. Meanwhile, external factors include the MSME environment, economic conditions, and supervision by the Account Representative. The perception of MSMEs still tends to be unfavorable towards reducing tax rates, so that they have not been able to influence the intention of Balinese Culinary MSMEs to comply, but instead encourage their intention to behave disobediently. In the face of low MSME tax compliance, KPP Pratama Badung Selatan makes routine efforts and uses the Galpot Tematik application as an alternative solution to carry out more optimal supervision of MSME taxpayers.

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