ANALISIS KOMPARASI TAX AMNESTY DAN PROGRAM PENGUNGKAPAN SUKARELA SERTA EFEKTIVITAS PELAKSANAAN PROGRAM PENGUNGKAPAN SUKARELA PADA KPP PRATAMA MANADO

Thaufan, Ach Adzan (2023) ANALISIS KOMPARASI TAX AMNESTY DAN PROGRAM PENGUNGKAPAN SUKARELA SERTA EFEKTIVITAS PELAKSANAAN PROGRAM PENGUNGKAPAN SUKARELA PADA KPP PRATAMA MANADO. KTTA thesis, Politeknik Keuangan Negara STAN.

	Text (Cover) 01. Cover_Ach Adzan Thaufan_3082210003.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (23kB)
	Text (Abstrak) 02. Abstrak_Ach Adzan Thaufan_3082210003.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (148kB)
	Text (Daftar Isi) 03. Daftar Isi_Ach Adzan Thaufan_3082210003.pdf - Draft Version Available under License Creative Commons Attribution Non-commercial Share Alike. Download (41kB)
	Text (Bab I) BAB I_Ach Adzan Thaufan_3082210003.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (90kB)
	Text (Bab II) BAB II_Ach Adzan Thaufan_3082210003.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (32kB)
	Text (Bab III) BAB III_Ach Adzan Thaufan_3082210003.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (350kB)
	Text (Bab IV) BAB IV_Ach Adzan Thaufan_3082210003.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (72kB)
	Text (Daftar Pustaka) Daftar Pustaka_Ach Adzan Thaufan_3082210003.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (136kB)

Abstract

ABSTRAK Selama masa pandemi Covid-19, pemerintah telah mengimplementasikan sejumlah kebijakan untuk memulihkan ekonomi nasional. Pada tahun 2021, pemerintah menerbitkan Undang-Undang Nomor 7 Tahun 2021 mengenai Harmonisasi Peraturan Perpajakan (UU HPP). Salah satu program yang diberikan dalam UU HPP adalah Program Pengungkapan Sukarela, yang memberikan kesempatan bagi masyarakat untuk mengungkapkan secara sukarela kewajiban perpajakan yang belum terpenuhi. Penelitian ini bertujuan untuk membandingkan Kebijakan Tax Amnesty dan Program Pengungkapan Sukarela, mengetahui realisasi pelaksanaan Tax Amnesty dan Program Pengungkapan Sukarela, serta efektivitas pelaksanaan Program Pengungkapan Sukarela pada KPP Pratama Manado. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode komparatif, serta data yang digunakan diperoleh melalui metode studi kepustakaan dan wawancara. Pengukuran tingkat efektivitas pelaksanaan Program Pengungkapan Sukarela dari sisi deklarasi harta dilakukan dengan cara analisis rasio. Hasil penelitian ini menunjukkan adanya perbedaan pada Tax Amnesty dan Program Pengungkapan Sukarela, yaitu pada subjek pajak, ketersediaan data, tarif yang dikenakan, ketentuan proses hukum dan utang pajak, serta tata caranya. Pelaksanaan Tax Amnesty di KPP Pratama Manado diikuti oleh 4.931 wajib pajak dengan total uang tebusan sebesar Rp266,69 miliar. Sedangkan pada pelaksanaan Program Pengungkapan Sukarela, sebanyak 1.601 wajib pajak berpartisipasi dengan total uang tebusan Rp185,79 miliar dan deklarasi harta bersih Rp1,7 triliun. Dari sisi deklarasi harta wajib pajak, pelaksanaan Program Pengungkapan Sukarela pada KPP Pratama Manado ditetapkan dengan kriteria “Sangat Efektif” berdasarkan hasil perhitungan tingkat efektivitas yang mencapai 144,67%. Dari sisi kepatuhan, terjadinya peningkatan dalam penyampaian SPT Tahunan tepat waktu sebanyak 167 wajib pajak peserta PPS, menandakan bahwa pelaksanaan PPS pada KPP Pratama Manado telah menunjukkan efektivitasnya dalam meningkatkan kepatuhan wajib pajak. Kata kunci: Perbedaan Tax Amnesty dan Program Pengungkapan Sukarela, efektivitas Program Pengungkapan Sukarela, deklarasi harta wajib pajak, kepatuhan wajib pajak ABSTRACT During the Covid-19 pandemic, the government implemented several policies to restore the national economy. In 2021, the government issued Law Number 7 of 2021 regarding the Harmonization of Tax Regulations (HPP Law). One of the programs provided in the HPP Law is the Voluntary Disclosure Program, which provides an opportunity for the public to voluntarily disclose unfulfilled tax obligations. This study aims to compare the Tax Amnesty Policy and the Voluntary Disclosure Program, find out the realization of the implementation of the Tax Amnesty and the Voluntary Disclosure Program, as well as the effectiveness of the implementation of the Voluntary Disclosure Program at KPP Pratama Manado. This study used a qualitative descriptive approach with a comparative method, and the data used was obtained through literature study and interview methods. Measuring the level of effectiveness of the implementation of the Voluntary Disclosure Program in terms of assets declaration is done by means of ratio analysis. The results of this study indicate that there are differences between the Tax Amnesty and the Voluntary Disclosure Program, namely in the subject of tax, data availability, the rates imposed, the provisions of the legal process and tax debt, and the procedure. The implementation of the Tax Amnesty at KPP Pratama Manado was attended by 4,931 taxpayers with a total ransom of IDR 266.69 billion. Meanwhile, in the implementation of the Voluntary Disclosure Program, 1,601 taxpayers participated with a total ransom of IDR 185.79 billion and a declaration of net assets of IDR 1.7 trillion. In terms of the declaration of taxpayer assets, the implementation of the Voluntary Disclosure Program at KPP Pratama Manado is determined by the criteria of "Very Effective" based on the calculation results of the effectiveness level which reaches 144.67%. From the compliance side, there was an increase in the timely submission of Annual Tax Return by 167 taxpayers participating in Voluntary Disclosure Program, indicating that the implementation of Voluntary Disclosure Program at KPP Pratama Manado has shown its effectiveness in increasing taxpayer compliance. Keywords: Difference between Tax Amnesty and Voluntary Disclosure Program, effectiveness of Voluntary Disclosure Program, declaration of taxpayer assets, taxpayer compliance

Actions (login required)

View Item