Tantangan Sistem Self-Assessment Berbasis Digital dalam Pelaksanaan Penentuan Nilai Pajak Penghasilan atas Perolehan Hak atas Tanah dan Bangunan

Aji, Hanif Seno (2025) Tantangan Sistem Self-Assessment Berbasis Digital dalam Pelaksanaan Penentuan Nilai Pajak Penghasilan atas Perolehan Hak atas Tanah dan Bangunan. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Perubahan sistem perpajakan di Indonesia menuju self-assessment berbasis digital menuntut kesiapan Wajib Pajak (WP) dalam beradaptasi dengan teknologi baru. Penelitian ini bertujuan untuk menganalisis kesiapan WP dalam beralih ke sistem digital dalam Pajak Penghasilan atas Perolehan Hak atas Tanah dan Bangunan (PPhTB), menilai kesesuaiannya dengan asas ease of administration, serta merumuskan strategi kebijakan yang efektif dalam menghadapi peralihan sistem. Menggunakan pendekatan kualitatif dengan triangulasi sumber data, penelitian ini mengkaji kesiapan WP melalui faktor edukasi, administrasi perpajakan, serta perilaku kepatuhan. Hasil penelitian menunjukkan bahwa kesiapan WP masih beragam, dipengaruhi oleh pemahaman perpajakan dan akses terhadap teknologi. Dari perspektif ease of administration, sistem ini meningkatkan efisiensi, tetapi masih menghadapi tantangan dalam kepastian hukum dan validasi DPP. Untuk mengatasi kendala tersebut, penelitian merekomendasikan strategi edukasi, integrasi sistem perpajakan, serta penguatan regulasi dalam validasi transaksi. Kesimpulannya, implementasi self-assessment digital memerlukan dukungan kebijakan yang komprehensif guna memastikan optimalisasi penerimaan pajak dan kepatuhan WP. Kata kunci: self-assessment digital, PPhTB, kesiapan, ease of administration, strategi kebijakan. ABSTRACT Changes in the taxation system in Indonesia towards digital-based self assessment require the readiness of taxpayers (WP) in adapting to new technology. This study aims to analyze taxpayers' readiness to switch to a digital system in the Income Tax on Acquisition of Rights on Land and Building (PPhTB), assess its compliance with the principle of ease of administration, and formulate effective policy strategies in dealing with the system switch. Using a qualitative approach with triangulation of data sources, this study examines taxpayer readiness through educational factors, tax administration, and compliance behavior. The results show that taxpayers' readiness is still diverse, influenced by their understanding of taxation and access to technology. From the perspective of ease of administration, the system improves efficiency, but still faces challenges in legal certainty and DPP validation. To overcome these obstacles, the study recommends educational strategies, integration of tax systems, and strengthening regulations in transaction validation. In conclusion, the implementation of digital self-assessment requires comprehensive policy support to ensure the optimization of tax revenue and taxpayer compliance. Keywords: digital self-assessment, PPhTB, readiness, ease of administration, policy strategy.

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