WIBOWO, AHMAD GHANY (2022) TINJAUAN ATAS PENDAPATAN PAJAK UMKM PADA KPP KUDUS TAHUN 2020. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Sumber pendapatan negara terbesar di Indonesia ialah pajak. Hal ini tercermin pada Laporan Operasional dalam LKPP tahun 2020 sebesar 72,72% dari total pendapatan negara dan hibah. Tujuan penelitian untuk mengetahui laporan keuangan KPP Pratama Kudus untuk tahun 2020. Data yang diperoleh merupakan hasil wawancara dengan pegawai KPP Pratama Kudus dan data primer kuantitatif dari KPP Pratama Kudus pada pendapatan perpajakan dari dimulainya peraturan insentif pajak hingga akhir tahun 2020. Wajib pajak yang mendapatkan insentif pajak final UMKM tahun 2020 diatur dalam PMK Nomor 44 dan Nomor 86 Tahun 2020. Syarat penerima insentif ini yang memiliki peredaran bruto tertentu dan dikenakan PPh Final berdasarkan PP Nomor 23 Tahun 2018, memiliki Surat Keterangan bedasarkan PMK-44/PMK.03/2020, dan menyampaikan Laporan Realisasi PPh DTP paling lambat setiap tanggal 20 setelah berakhirnya Masa Pajak. Dampak pandemi Covid19 terhadap pendapatan perpajakan di KPP Pratama Kudus dengan adanya penurunan pendapatan perpajakan di berbagai jenis sektor usaha. Terjadi penurunan kepatuhan wajib pajak dalam membayar pajaknya yang dipengaruhi dari kualitas pelayanan petugas pajak dan sosialisasi perpajakan. KPP Pratama Kudus melaksanakan program MTU, Tax Talk, dan sepuluh nomor layanan melalui Whatsapp dalam menghadapai penurunan kepatuhan wajib pajak. / The largest source of state revenue in Indonesia is taxes. This is reflected in the Operational Report in the 2020 LKPP which is 72.72% of the total state revenue and grants. The purpose of the study was to find out the financial statements of KPP Pratama Kudus for 2020. The data obtained are the results of interviews with KPP Pratama Kudus employees and quantitative primary data from KPP Pratama Kudus on tax revenues from the start of the tax incentive regulations until the end of 2020. Taxpayers who get incentives the 2020 MSME final tax is regulated in PMK Number 44 and Number 86 of 2020. The requirement for recipients of this incentive who has a certain gross turnover and is subject to Final PPh based on PP Number 23 of 2018, has a Certificate based on PMK-44/PMK.03/2020, and submit the DTP PPh Realization Report no later than the 20th after the end of the Tax Period. The impact of the Covid-19 pandemic on tax revenue at KPP Pratama Kudus with a decrease in tax revenue in various types of business sectors. There is a decrease in taxpayer compliance in paying taxes which is influenced by the quality of service of tax officers and socialization of taxation. KPP Pratama Kudus implements the MTU program, Tax Talk, and ten service numbers via Whatsapp in the face of decreasing taxpayer compliance.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | UMKM, insentif pajak final, pendapatan pajak, dampak pandemi, MSMEs, final tax incentives, tax revenues, the impact of the pandemic |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.661 Public Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 13 Sep 2022 10:25 |
| Last Modified: | 13 Sep 2022 10:25 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/180 |
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