Analisis Dampak Diterapkannya Peraturan Menteri Keuangan Nomor 149/PMK.03/2021 Terhadap Penerimaan Pajak di Kantor Pelayanan Pajak Pratama Mojokerto

NOFIKA, LULUK FATIKHATUN (2022) Analisis Dampak Diterapkannya Peraturan Menteri Keuangan Nomor 149/PMK.03/2021 Terhadap Penerimaan Pajak di Kantor Pelayanan Pajak Pratama Mojokerto. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Munculnya pandemi Covid-19 di Indonesia pada tahun 2020 berdampak pada semua sektor kehidupan masyarakat. Salah satu kebijakan yang dibuat oleh pemerintah untuk mengatasi dampak tersebut adalah melalui Program PC-PEN yang mana dalam program tersebut terdapat kebijakan yang bergerak pada bidang perpajakan yaitu melalui pemberian insentif pajak. Peraturan yang mengatur tentang insentif pajak yaitu Peraturan Menteri Keuangan Nomor 149/PMK.03/2022 tentang Perubahan Kedua atas Peraturan Menteri Keuangan Nomor 9/PMK.03/2022 tentang Insentif Pajak untuk Wajib Pajak Terdampak Pandemi Corona Virus Disease 2019. Objek penelitian ini adalah Kantor Pelayanan Pajak Pratama Mojokerto. Penelitian ini bertujuan untuk mengetahui latar belakang pemerintah memperpanjang insentif pajak sampai akhir 2021, mengetahui pengaruh kebijakan insentif terhadap penerimaan pajak pada objek penelitian, selain itu membandingkan penerimaan perpajakan pada objek penelitian antara tahun 2019 s.d 2021 , serta untuk mengetahui kendala yang dihadapi oleh objek penelitain ketika menerapkan peraturan tersebut serta solusi yang dilakukan untuk mengatasinya. Metode yang digunakan adalah studi kepustakaan dan wawancara dengan objek penelitian. Hasil penelitian menunjukkan bahwa penerapan insentif perpajakan meningkatkan penerimaan perpajakan tahun 2021 pada Kantor Pelayanan Pajak Pratama Mojokerto, namun peningkatan tersebut tidak berdampak banyak pada total penerimaan pajaknya yang artinya total penerimaan pajaknya masih cukup jauh dari total penerimaan pajak sebelum adanya pandemi. Pemberian insentif menimbulkan kendala teknis dan non-teknis baik yang dialami oleh objek penelitian dan wajib pajak terdampak pandemi Covid-19. / The emergence of the Covid-19 in Indonesia in 2020 has an impact on all sectors of people's lives. One of the policies made by the government to overcome this impact is through the PC-PEN Program, in which the program contains policies that are engaged in the taxation sector, namely through the provision of tax incentives. The regulation that regulates tax incentives is the Minister of Finance Regulation Number 149/PMK.03/2022 concerning the Second Amendment to the Minister of Finance Regulation Number 9/PMK.03/2022 concerning Tax Incentives for Taxpayers Affected by the 2019 Corona Virus Disease Pandemic. The object of this research is Mojokerto Primary Tax Service Office. This study aims to determine the background of the government in extending tax incentives until the end of 2021, to determine the effect of incentive policies on tax revenues on the object of research, in addition to comparing tax revenues to the object of research between 2019 to 2021, and to find out the obstacles faced by the object of research when implement these regulations and the solutions to overcome them. The method used is literature study and interviews with the research object. The results showed that the application of tax incentives increased tax revenue in 2021 at KPP Pratama Mojokerto, but the increase did not have much impact on the total tax revenue, which means that the total tax revenue was still quite far from the total tax revenue before the pandemic. The provision of incentives creates technical and non-technical obstacles both experienced by research objects and taxpayers affected Covid-19 pandemic.

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