Tinjauan Peraturan Batasan Bruto Tidak Kena Pajak atas Pajak Penghasilan Orang Pribadi UMKM di KPP Pratama Medan Petisah

Siringoringo, Anggia Bonar Nicolas (2023) Tinjauan Peraturan Batasan Bruto Tidak Kena Pajak atas Pajak Penghasilan Orang Pribadi UMKM di KPP Pratama Medan Petisah. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui keadilan dan dampak positif atas peraturan batasan bruto tidak kena pajak bagi wajib pajak orang pribadi umkm dengan peredaran bruto hingga 4,8 miliar serta perbandingan penerimaan pajak penghasilan final umkm sebelum dan sesudah peraturan diberlakukan di KPP Pratama Medan Petisah. Penelitian ini menggunakan metode kualitatif dan kuantitatif. Pengumpulan data kualitatif dilakukan dengan melakukan wawancara kepada wajib pajak, Account Representative KPP Pratama Medan Petisah, dan pelaksana Direktorat Peraturan Perpajakan II. Data kuantitatif diperoleh dari olahan data perpajakan dari KPP Pratama Medan Petisah. Hasil penelitian menunjukkan bahwa peraturan batasan bruto tidak kena pajak telah memberikan keadilan bagi wajib pajak umkm karena telah memenuhi syarat vertikal dan horizontal keadilan pajak. Dampak positif diberlakukannya peraturan ini adalah wajib pajak merasa terbantu dalam mengembangkan usahanya karena berkurangnya beban pajak yang ditanggung. Adanya kenaikan penerimaan pajak penghasilan final umkm sesudah peraturan diberlakukan. Faktor-faktor yang dapat menyebabkan kenaikan penerimaan pajak penghasilan final umkm sesudah peraturan diberlakukan adalah kurangnya informasi dan sosialisasi bagi wajib pajak terhadap peraturan ini serta perekonomian Indonesia yang lebih baik pasca pandemi covid. Abstract This study aims to determine the fairness and positive impact of the regulation on non-taxable gross limits for individual taxpayers of MSMEs with a gross turnover of up to 4.8 billion as well as a comparison of MSMEs final income tax before and after the regulation was enacted at KPP Pratama Medan Petisah. This research uses qualitative and quantitative methods. Qualitative data collection was carried out by conducting interviews with taxpayers, KPP Pratama Medan Petisah Account Representatives, and employees of the Directorate of Tax Regulations II. Quantitative data was obtained from processed tax data from KPP Pratama Medan Petisah. The results of the study show that the non-taxable gross limit regulations have provided justice for MSME taxpayers because they have fulfilled the vertical and horizontal requirements for tax justice. The positive impact of the enactment of this regulation is that taxpayers feel helped in developing their business because of the reduced tax burden borne. There is an increase in MSMEs final income tax after the regulation was enacted. Factors that can lead to an increase in MSMEs final income tax revenue after the regulations are enacted are the lack of information and socialization for taxpayers regarding this regulation and the better Indonesian economy after the covid pandemic.

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