Analisis Kebijakan Insentif Pajak UMKM Pada Masa Pandemi di KPP Pratama Medan Polonia

TANAI, REZKAN HUSNAN (2022) Analisis Kebijakan Insentif Pajak UMKM Pada Masa Pandemi di KPP Pratama Medan Polonia. KTTA thesis, Politeknik Keuangan Negara STAN.

	Text (Cover) 01. Cover_Rezkan Husnan Tanai_1302191366.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (18kB)
	Text (Abstrak) 02. Abstrak_Rezkan Husnan Tanai_1302191366.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (7kB)
	Text (Daftar Isi) 03. Daftar Isi_Rezkan Husnan Tanai_1302191366.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (46kB)
	Text (BAB I) 05. Bab I_Rezkan Husnan Tanai_1302191366.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (84kB)
	Text (BAB II) 06. Bab II_Rezkan Husnan Tanai_1302191366.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (111kB)
	Text (BAB III) 07. Bab III_Rezkan Husnan Tanai_1302191366.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (215kB)
	Text (BAB IV) 08. Bab IV_Rezkan Husnan Tanai_1302191366.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (8kB)
	Text (Daftar Pustaka) 09. Daftar Pustaka_Rezkan Husnan Tanai_1302191366.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (15kB)

Abstract

Wabah Covid-19 (Corona Virus Disease 2019) yang muncul pada akhir tahun 2019, telah memberi dampak yang sangat besar di seluruh penjuru dunia, tak terkecuali di Indonesia. Indonesia mengalami perlambatan pertumbuhan ekonomi hingga akhir tahun 2020. Pandemi tersebut berdampak juga pada penerimaan sektor pajak. Di antara berbagai faktor penurunan dalam penerimaan pajak, salah satunya adalah pemberian insentif pajak oleh pemerintah. Atas kebijakan tersebut, pemerintah berketetapan hati untuk tetap menjaga kesejahteraan masyarakatnya selama masa pandemi berlangsung. Pemerintah membuat banyak kebijakan yang sesuai dan dapat menekan penurunan pertumbuhan ekonomi agar masyarakatnya dapat menjaga kelangsungan hidup pada masa pandemi. Selain itu, pemerintah juga telah memberikan jaring pengaman sosial terhadap berbagai aktivitas ekonomi dan sosial. Tujuan dari penelitian ini adalah untuk menganalisis kebijakan insentif pajak UMKM pada masa pandemi di KPP Pratama Medan Polonia dengan menggunakan data primer yang menunjukkan bahwa penerapan insentif pajak UMKM di KPP Pratama Medan Polonia telah sesuai dengan PMK No. 86/PMK.03/2020./ The Covid-19 (Corona Virus Disease 2019) outbreak that emerged at the end of 2019, has had a huge impact all over the world, including Indonesia. Indonesia experienced a slowdown in economic growth until the end of 2020. The pandemic also had an impact on tax revenue. Among the various factors in the decline in tax revenue, one of which is the provision of tax incentives by the government. With this policy, the government is determined to maintain the welfare of the community during the pandemic. The government makes many appropriate policies and can suppress the decline in economic growth so that people can maintain life during the pandemic. In addition, the government has also provided a social safety net for various economic and social activities. The purpose of this study was to analyze the MSME tax incentive policy during the pandemic at KPP Pratama Medan Polonia using primary data which showed that the application of MSME tax incentives at KPP Pratama Medan Polonia was in accordance with PMK No. 86/PMK.03/2020.

Actions (login required)

View Item