Tinjauan Terhadap Penggalian Potensi PPh Pasal 4 Ayat (2) atas Usaha Jasa Konstruksi di KPP Pratama Depok Sawangan

FERDIANA, SELY (2023) Tinjauan Terhadap Penggalian Potensi PPh Pasal 4 Ayat (2) atas Usaha Jasa Konstruksi di KPP Pratama Depok Sawangan. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini dilakukan untuk mengetahui proses bisnis dan aspek pemajakan Pajak Penghasilan (PPh) Pasal 4 ayat (2) atas usaha jasa konstruksi di KPP Pratama Depok Sawangan. Tujuan lain penelitian ini ialah untuk mengetahui proses penggalian potensi PPh Pasal 4 ayat (2) dan kontribusinya di KPP Pratama Depok Sawangan. Metode penelitian yang digunakan pada penelitian ini adalah metode analisis deskriptif kualitatif dengan melakukan wawancara mendalam kepada otoritas pajak dan Wajib Pajak dari sektor usaha jasa konstruksi. Selain dari hasil wawancara, data dari penelitian ini juga didapatkan dari hasil olahan data Seksi Penjaminan Kualitas Data KPP Pratama Depok Sawangan. Hasil penelitian menunjukkan bahwa dalam proses bisnis usaha jasa konstruksi terdapat aspek pemajakan final pada tahapan kegiatan perencanaan, pelaksanaa, dan pengawasan konstruksi; penggunaan jasa teknik, jasa subkontraktor, dan jasa konsultan; pembayaran termin dari pengguna jasa; dan penyerahan proyek. Pelaksanaan penggalian potensi PPh Final atas usaha jasa konstruksi di KPP Pratama Depok Sawangan sudah dilakukan meskipun belum maksimal karena terkendala oleh beberapa faktor yang menyebabkan kontribusi pajak dari sektor jasa konstruksi ini mengalami penurunan pada tahun 2022. Penurunan juga disebabkan oleh adanya perubahan aturan perpajakan dari sektor usaha jasa konstruksi, adanya program insentif dari pemerintah, dan dampak dari pandemi. This study was conducted to understand the business process and taxation aspects of Article 4 paragraph (2) Income Tax (PPh) on construction services in the Depok Sawangan Primary Tax Office (KPP Pratama). Another objective of this study is to identify the potential of Article 4 paragraph (2) Income Tax (PPh) and its contribution in the Depok Sawangan Primary Tax Office (KPP Pratama). The study method used in this study was qualitative descriptive analysis, which involved conducting in-depth interviews with tax authorities and taxpayers from the construction services sector. In addition to the interview results, data for this study were also obtained from the processed data of the Data Quality Assurance Section of the Depok Sawangan Primary Tax Office (KPP Pratama). The study findings indicate that in the business process of construction services, there are final taxation aspects in the stages of planning, implementation, and supervision of construction activities; the use of engineering services, subcontractor services, and consultant services; payment of milestones by service users; and project delivery. The exploration of the potential for final income tax (PPh) on construction services in the Depok Sawangan Primary Tax Office (KPP Pratama) has been carried out, although not to its maximum potential due to several factors that have led to a decrease in tax contribution from the construction services sector in 2022. The decrease is also attributed to changes in taxation regulations for the construction services sector, government incentive programs, and the impact of the pandemic.

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