Tinjauan atas Capaian Penerimaan Pajak Pertambahan Nilai Sektor Perdagangan di KPP Pratama Pematang Siantar Periode 2019-2020

SITANGGANG, PRETTY JULIANTY (2022) Tinjauan atas Capaian Penerimaan Pajak Pertambahan Nilai Sektor Perdagangan di KPP Pratama Pematang Siantar Periode 2019-2020. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pemerintah Indonesia membutuhkan sumber penerimaan negara untuk mendanai belanja setiap tahunnya. Sumber penerimaan tersebut sebagian besar berasal dari pemungutan pajak yang dapat memberi kontribusi sekitar 70% dari postur APBN. Namun, pada tahun 2020 pandemi coronavirus disease 2019 (Covid-19) melanda Indonesia yang menyebabkan terhambatnya kegiatan ekonomi termasuk sektor perdagangan sehingga berdampak pada proses pembayaran pajak seperti Pajak Pertambahan Nilai (PPN). Pemerintah mengatasi kondisi ini dengan menerapkan kebijakan insentif terhadap percepatan restitusi PPN. Penelitian ini dilakukan dengan metode kualitatif melalui observasi, wawancara serta studi kepustakaan. Tujuan penelitian ini untuk membandingkan capaian penerimaan Pajak Pertambahan Nilai di wilayah KPP Pratama Pematang Siantar pada tahun 2019 (sebelum pandemi) dan 2020 (saat pandemi). Berdasarkan hasil penelitian, dampak pandemi covid-19 telahmenyebabkan penurunan pendapatan pajak secara keseluruhan maupun pendapatan yang khusus dari PPN di sektor perdagangan dibanding tahun sebelumnya. Namun, realisasi PPN di sektor perdagangan tidak mengalami penurunan yang signifikan hanya sekitar 2% jika dibandingkan dengan penurunan penerimaan pajak secara total dan pajak pertambahan nilai yang menurun sekitar 16%./ The Indonesian government needs a source of state revenue to fund it every year. The source of this revenue comes mostly from tax collections which can contribute around 70% of the APBN posture. However, in 2020 the coronavirus disease 2019 (Covid-19) pandemic hit Indonesia which caused delays in economic activities including the trade sector so that it had an impact on the process of paying taxes such as Value Added Tax (VAT). The government overcomes this condition by implementing an incentive policy to accelerate VAT refunds. This research was conducted with qualitative methods through observation, interviews and literature study. The purpose of this study was to compare the achievement of Value Added Tax receipts in the Pematang Siantar KPP Pratama area in 2019 (before the pandemic) and 2020 (during the pandemic). Based on the results of the study, the impact of the covid-19 pandemic has caused a decrease in overall tax revenue and specific income from VAT in the trade sector compared to the previous year. However, the realization of VAT in the trade sector did not experience a significant decrease of only about 2% when compared to the decrease in total tax revenue and value added yes and decreased by about 16%.

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