TINJAUAN ATAS PEMANFAATAN INSENTIF PAJAK PENGHASILAN PASAL 21 DI KPP PRATAMA BINJAI PADA MASA PANDEMI COVID-19

HARAHAP, HUSNUL AULIA FIKRI (2022) TINJAUAN ATAS PEMANFAATAN INSENTIF PAJAK PENGHASILAN PASAL 21 DI KPP PRATAMA BINJAI PADA MASA PANDEMI COVID-19. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Tujuan dari penulisan ini adalah membahas mengenai pemanfaatan insentif PPh Pasal 21 sebagai salah satu program Pemulihan Ekonomi Nasional (PEN) serta mengetahui kendala apa saja yang di alami KPP Pratama Binjai dalam pemanfaatannya. Kebijakan insentif atas PPh Pasal 21 merupakan topik yang penting untuk ditinjau penerapannya sebagai salah satu stimulus yang dilakukan pemerintah guna menjaga daya beli masyarakat yang menurun akibat adanya dampak Covid-19. Adanya pandemi Covid-19 mengakibatkan banyak sektor usaha yang mengalami penurunan pendapatan. Hal tersebut dapat menjadi faktor pelaku bisnis dari sektor usaha yang terdampak pandemi memotong gaji karyawan atau bahkan menutup bisnisnya. Adanya kebijakan insentif PPh Pasal 21, diharapkan meringankan beban karyawan dari suatu bisnis yang terdampak pandemi agar tetap dapat memenuhi kebutuhan kesehariannya. Kurang maksimalnya pemanfaatan insentif PPh Pasal 21, sehingga membuat penulis ingin meninjau pemanfaatan dari kebijakan insentif PPh Pasal 21 di ruang lingkup KPP Pratama Binjai. Metode yang digunakan dalam penelitian adalah kualitatif dan metode pengumpulan data adalah metode wawancara, dan observasi tidak langsung. Wawancara dilakukan dengan narasumber secara langsung sedangkan untuk observasi tidak langsung yaitu dengan mengamati pelaksanaan di lapangan dan mempelajari dokumen mengenai pemanfaatan insentif PPh Pasal 21 pada KPP Pratama Binjai. Dari tinjauan yang dilakukan, ditermukan bahwa kendala dalam pelaksanaan pemanfaatan insentif terdapat pada distribusi data realisasi pemanfaatan insentif PPh Pasal 21 dan ketidaktahuan wajib pajak akan informasi kebijakan insentif PPh Pasal 21. / ABSTRACT The purpose of this paper is to discuss the use of Article 21 Income Tax incentives as one of the National Economic Recovery (PEN) programs and to find out what obstacles are experienced by KPP Pratama Binjai in its utilization. The incentive policy on Article 21 PPh is an important topic for review of its implementation as one of the stimuli carried out by the government to maintain people's purchasing power which has decreased due to the impact of Covid-19. The Covid-19 pandemic has resulted in many business sectors experiencing a decline in income. This can be a factor for business people from the business sector affected by the pandemic to cut employee salaries or even close their businesses. The existence of an Article 21 PPh incentive policy is expected to ease the burden on employees of a business affected by the pandemic so that they can still meet their daily needs. The less than optimal utilization of Article 21 PPh incentives, thus makes the author want to review the use of Article 21 PPh incentive policies within the scope of KPP Pratama Binjai. The method used in the research is qualitative and the data collection method is the interview method and indirect observation. Interviews were conducted directly with resource persons, while indirect observations were conducted by observing the implementation in the field and studying documents regarding the use of Article 21 Income Tax incentives from the KPP Pratama Binjai. From the review conducted, it was found that the obstacles in implementing the use of incentives were in the distribution of data on the realization of the use of PPh Article 21 incentives and the ignorance of taxpayers about the information on the PPh Article 21 incentive policy.

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