Tinjauan atas Penerapan Akuntansi Pendapatan Perpajakan Pada Masa Pandemi COVID-19 di KPP Pratama Balikpapan Timur

Siahaan, Sukmawaty (2022) Tinjauan atas Penerapan Akuntansi Pendapatan Perpajakan Pada Masa Pandemi COVID-19 di KPP Pratama Balikpapan Timur. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Pendapatan perpajakan merupakan seluruh pendapatan yang berasal dari aktivitas pemungutan pajak dalam negeri maupun pajak perdagangan internasional. Kontribusi pendapatan perpajakan sangat berpengaruh untuk pemasukan Indonesia, yakni sekitar 80%. Pada tahun 2020, pandemi COVID-19 masuk ke Indonesia yang menyebabkan proses penerimaan perpajakan di Indonesia mengalami gejolak yang luar biasa. Pemerintah menanggapi wabah virus ini dengan mengeluarkan regulasi baru terkait perpajakan demi menjaga pendapatan perpajakan di Indonesia tetap stabil. Regulasi tersebut diwujudkan dengan terbitnya insentif perpajakan, diantaranya insentif PPh Pasal 21, insentif PPh Pasal 22 impor, insentif pengurangan angsuran PPh Pasal 25, restitusi PPN, dan insentif bagi UMKM. Oleh karena itu, penelitian ini dibuat dengan tujuan meninjau dampak pandemic COVID- 19 terhadap penerapan akuntansi pendapatan perpajakan di KPP Pratama Balikpapan Timur. Metode analisis yang digunakan adalah analisis kualitatif. Secara keseluruhan, pendapatan perpajakan di KPP Pratama Balikpapan Timur tidak mengalami penurunan pada masa pandemi COVID-19 melainkan mengalami kenaikan di beberapa sumber pendapatan pajak. / Abstract Tax revenue is all income derived from domestic taxes and International trade. The contributes of tax revenue to state revenue is around 80%. In 2020, the COVID-19 pandemic entered Indonesia which caused the tax revenue process in Indonesia run into extraordinary turmoil. The government responded to this virus outbreak by issuing new regulations related to taxation in order to keep tax revenue in Indonesia stable. This regulation is realized through the issuance of tax incentives, including Article 21 Income Tax incentives, Article 22 Income Tac incentives for imports, incentives for reducing Article 25 Income Tax installments refunds, and incentives for MSMEs. Therefore, this study was made with the aim of reviewing the impact of the COVID-19 pandemic on the application of tax revenue accounting at KPP Pratama Balikpapan Timur. The analytical method used is qualitative analysis. Overall, tax revenue at the KPP Pratama Balikpapan Timur did not decreased during the COVID-19 pandemic but increased in several sources of tax revenue.

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