TINJAUAN ATAS PENERAPAN PERATURAN MENTERI KEUANGAN NOMOR 89/PMK.010/2020 TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KANTOR PELAYANAN PAJAK PRATAMA RENGAT

PUTRI, SILFIA NOFRISA (2022) TINJAUAN ATAS PENERAPAN PERATURAN MENTERI KEUANGAN NOMOR 89/PMK.010/2020 TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KANTOR PELAYANAN PAJAK PRATAMA RENGAT. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Terbitnya peraturan baru di bidang perpajakan tentunya akan berdampak terhadap pelaksanaan kewajiban perpajakan, baik dari sisi administrasi perpajakan ataupun penghitungan pajak terutang. Penelitian ini bertujuan untuk mengetahui latar belakang dan tujuan terbitnya Peraturan Menteri Keuangan Nomor 89/PMK.010/2020, kebijakan-kebijakan yang di atur, serta dampak implementasinya terhadap penerimaan Pajak Pertambahan Nilai di Kantor Pelayanan Pajak Pratama Rengat. Metode penelitian yang digunakan adalah metode penelitian kualitatif, dengan sumber data primer berupa data penerimaan yang diperoleh dari Kantor Pelayanan Pajak Pratama Rengat sebagai objek penelitian dan data sekunder yang diperoleh melalui pendekatan studi kepustakaan. Hasil penelitian menunjukkan bahwa penerapan Peraturan Menteri Keuangan Nomor 89/PMK.010/2020 berdampak positif terhadap penerimaan Pajak Pertambahan Nilai di Kantor Pelayanan Pajak Pratama Rengat, meskipun dalam pelaksanaannya masih ada beberapa kendala yang ditemukan./ The issuance of new regulations in the field of taxation will certainly have an impact on the implementation of tax obligations, both in terms of tax administration and calculating the tax payable. This study aims to determine the background and purpose of the issuance of Peraturan Menteri Keuangan Nomor 89/PMK.010/2020, the policies that are regulated, and the impact of its implementation on Value Added Tax receipts at Kantor Pelayanan Pajak Pratama Rengat. The research method used is qualitative and quantitative methods, with primary data sources in the form of revenue data obtained from Kantor Pelayanan Pajak Pratama Rengat as the object of research and secondary data obtained through a literature study approach. The results of the study show that the implementation of Peraturan Menteri Keuangan Nomor 89/PMK.010/2020 has a positive impact on the receipt of Value Added Tax at Kantor Pelayanan Pajak Pratama Rengat, although in its implementation there are still some obstacles found.

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