LESTARI, NABELLA PUTRI (2022) Tinjauan atas Penerapan Akuntansi Pendapatan Perpajakan dalam Masa Pandemi Covid-19 pada KPP Madya Bandar Lampung. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pada tahun 2020, adanya pandemi Covid-19 yang mengakibatkan pemerintah mengeluarkan kebijakan dan regulasi baru di bidang perpajakan tentu berpengaruh pada penerimaan pajak di KPP Madya Bandar Lampung. Penelitian ini bertujuan untuk meninjau bagaimana penerapan akuntansi pendapatan perpajakan pada KPP Madya Bandar Lampung pada masa terjadinya pandemi Covid-19. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan cara mengumpulkan data dari studi kepustakaan, wawancara, dan observasi data. Hasil dari tinjauan menunjukkan bahwa KPP Madya Bandar Lampung telah menyusun laporan keuangan yang sesuai dengan Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintah dan Buletin Teknis Nomor 24 tentang Akuntansi Pendapatan Perpajakan baik dari segi klasifikasi, pencatatan, pengukuran, penyajian dan pengungkapan pendapatan perpajakan. Dampak pandemi Covid-19 pada KPP Madya Bandar Lampung mengakibatkan penurunan pendapatan pajak penghasilan sebesar 18,18% di tahun 2020 dari tahun sebelumnya. Penurunan ini terjadi pula pada pendapatan pajak lainnya yang turun sebesar 34,80%. Akan tetapi, kenaikan terjadi secara signifikan pada sektor pendapatan pajak pertambahan nilai sebesar 38,47%./ In 2020, the Covid-19 pandemic resulted in the government issuing new policies and regulations in the field of taxation, of course on tax receipts at the KPP Madya Bandar Lampung. This study aims to review the application of income accounting at KPP Madya Bandar Lampung during the Covid-19 pandemic. The method used in this study is a qualitative approach by collecting data from literature studies, interviews, and data observations. The results of 71 indicate that KPP Madya Bandar Lampung has prepared financial reports in accordance with Government Regulation Number 71 of 2010 concerning Accounting Standards and Technical Bulletin Number 24 concerning Tax Accounting both in terms of classification, recording, measurement, presentation and reporting of income. The impact of the Covid-19 pandemic on KPP Madya Bandar Lampung reduced the decline in income tax revenues by 18.18% in 2020 from the previous year. This decrease also occurred in other tax revenues which decreased by 34.80%. However, there was a significant increase in the income sector, which increased by 38.47%.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Tax Revenue, Tax incentives, Tax Revenue Accounting, Covid-19,Pendapatan Perpajakan, Insentif Perpajakan, Akuntansi Pendapatan Perpajakan, 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: | 31 Oct 2023 05:49 |
| Last Modified: | 31 Oct 2023 05:49 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2155 |
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