TINJAUAN IMPLEMENTASI AKUNTANSI DAN PENGARUH PANDEMI COVID-19 TERHADAP PENDAPATAN PERPAJAKAN KPP PRATAMA KAYU AGUNG

Aziz, Muhammad Lutfi (2022) TINJAUAN IMPLEMENTASI AKUNTANSI DAN PENGARUH PANDEMI COVID-19 TERHADAP PENDAPATAN PERPAJAKAN KPP PRATAMA KAYU AGUNG. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Semua jenis pajak harus dilakukan pengelolaannya dengan tepat dan benar, mulai dari pengenaan, penagihan, sampai pencatatan dan pengakuannya. Memasuki tahun 2020, Indonesia dihadapkan dengan situasi menyulitkan yaitu pandemi Covid-19 yang memengaruhi pendapatan masyarakat dan pelaksanaan pemerintahan. Pemerintah melalui Kementerian Keuangan mengeluarkan berbagai peraturan sebagai bentuk upaya penanganan dampak yang terjadi. Tiap peraturan tersebut menimbulkan urgensi melakukan tinjauan atas penyesuaian pada masing-masing perihal yang diatur. Penelitian ini bertujuan untuk melakukan tinjauan atas pelaksanaan insentif pajak yang digunakan sebagai salah satu manuver penyelamatan ekonomi dan meninjau kesesuaian tata cara pelaksanaan akuntansi pendapatan perpajakan dengan aturan yang berlaku pada KPP Pratama Kayu Agung. Pengumpulan data didapatkan melalui metode kepustakaan, dokumentasi, dan wawancara kepada pihak KPP Pratama Kayu Agung . Hasil penelitian menunjukkan bahwa pelaksanaan akuntansi pendapatan perpajakan yang dilakukan telah sesuai dengan ketentuan dan penerapan insentif pajak sudah diikuti dengan baik oleh WP. Meskipun insentif pajak menimbulkan penurunan pada penerimaan perpajakan, tetapi penurunan tersebut dapat diimbangi dengan kenaikan oleh berbagai penyesuaian pemungutan penerimaan perpajakan yang mengarah ke perbaikan pada tahun 2020. Kata Kunci: pendapatan perpajakan, akuntansi pendapatan perpajakan, insentif perpajakan, Covid-19 ABSTRACT All types of taxes must be carried out properly and correctly, starting from the imposition, collection, recording, and recognition. Entering 2020, Indonesia is faced with a situation of Covid-19 pandemic that affect people's income and government implementation. The government through the Ministry of Finance issued various regulations as a form of effort to handle the impacts that occurred. Each of these regulations creates an urgency to make adjustments to each of those regulated. This study aims to review the implementation of tax incentive which are used as one of the methods applied to economic policies as well as to review the implementation of tax accounting compared with the rules in KPP Pratama Kayu Agung. The writer obtained data through the method of literature, documentation, and interviews with the KPP Pratama Kayu Agung. The results of the study indicate that the implementation of tax accounting has been in accordance with the provisions and the tax incentive has been well followed by taxpayers. Although tax incentive caused a decline in the taxation revenue, the decline was balanced out by the increase in various adjustments to tax revenues that lead to improvements in 2020. Keywords: tax revenue, tax accounting, taxation tax, Covid-19

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