SETIAWAN, ERI (2022) Tinjauan Dampak Pandemi Covid-19 Terhadap Penerapan Akuntansi Pendapatan Perpajakan Pada KPP Pratama Surakarta. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Abstrak Pendapatan perpajakan adalah pendapatan yang berasal dari dalam maupun luar negeri yang menjadi sumber penerimaan negara dan penyumbang porsi pendapatan terbesar dalam APBN. Pandemi covid-19 yang terjadi di awal tahun 2020 menyebabkan lumpuhnya berbagai sektor termasuk pada penerimaan pendapatan perpajakan. Karya Tulis Tugas Akhir ini bertujuan untuk meninjau bagaimana penerapan akuntansi pendapatan perpajakan dan dampak dari pandemi covid-19 terhadap penerimaan perpajakan di KPP Pratama Surakarta. Metode penelitian yang digunakan adalah metode studi kepustakaan, metode observasi, dan wawancara. Data penelitian diperoleh dari Laporan Keuangan dan wawancara dengan pegawai bagian akuntansi KPP Pratama Surakarta. Hasil penelitian menunjukan bahwa penerapan akuntansi pendapatan perpajakan pada KPP Pratama Surakarta seperti klasifikasi, pengakuan, pengukuran, pencatatan, penyajian dan pengungkapan telah sesuai dengan peraturan dan ketentuan yang berlaku. KPP Pratama Surakarta melaporkan bahwa dampak pandemi covid-19 menyebabkan terjadinya penurunan realisasi pendapatan perpajakan di tahun anggaran 2020-2021 sebesar 32,64%. Hal tersebut terjadi karena penurunan yang drastis dari penerimaan PPh, PPN dan PPnBM. / Tax revenue is income originating from inside and outside the country which is a source of state revenue and the largest contributor to the portion of revenue in the APBN. The pandemic COVID-19 that occurred in early 2020 caused the paralysis of various sectors, including the receipt of tax revenues. This Final Project aims to review how the application of tax revenue accounting and the impact of the covid-19 pandemic on tax revenues at KPP Pratama Surakarta. The research method used is literature study method, observation method, and interview. The research data was obtained from the Financial Statements and interviews with the accounting staff of KPP Pratama Surakarta. The results showed that the application of tax revenue accounting at KPP Pratama Surakarta such as classification, recognition, measurement, recording, presentation and disclosure was in accordance with applicable regulations and provisions. KPP Pratama Surakarta reported that the impact of the COVID-19 pandemic caused a decrease in the realization of tax revenues in the 2020-2021 fiscal year by 32.64%. This was due to a drastic decrease in income from PPh, PPN and PPnBM.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Pendapatan Perpajakan, Akuntansi Pendapatan Perpajakan, Dampak Covid-19, Tax Revenue, Tax Revenue Accounting, Impact of Covid-19 |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 03 Oct 2023 01:30 |
| Last Modified: | 03 Oct 2023 01:30 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2061 |
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