ANALISIS PEMANFAATAN FASILITAS PERATURAN PEMERINTAH NOMOR 55 TAHUN 2022 OLEH PEWARALABA MINIMARKET DENGAN PENDEKATAN GAME THEORY

Bakti, Seato Graha Putra (2025) ANALISIS PEMANFAATAN FASILITAS PERATURAN PEMERINTAH NOMOR 55 TAHUN 2022 OLEH PEWARALABA MINIMARKET DENGAN PENDEKATAN GAME THEORY. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Peraturan Pemerintah Nomor 55 Tahun 2022 memberikan alternatif skema perpajakan bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM), termasuk waralaba minimarket, dengan menawarkan tarif pajak final sebesar 0,5% dari omzet bruto selama periode tertentu. Selama masa tersebut, Wajib Pajak diberikan pilihan untuk beralih ke skema Pajak Penghasilan (PPh) Pasal 17 yang bersifat progresif. Penelitian ini bertujuan untuk menganalisis strategi dominan yang dipilih oleh Wajib Pajak dalam memilih skema perpajakan, alasan di balik keputusan tersebut, serta perspektif pemilik waralaba minimarket terhadap penggunaan tarif PPh Pasal 17. Penelitian ini menggunakan pendekatan campuran (mixed methods) dengan metode Embedded Experimental Design, di mana eksperimen kuantitatif menjadi komponen utama, sedangkan wawancara kualitatif melengkapi hasil analisis. Dengan pendekatan game theory, penelitian ini mensimulasikan interaksi strategis antara Wajib Pajak dan otoritas pajak dalam memilih dan mengawasi skema perpajakan. Data kuantitatif dianalisis menggunakan pendekatan game theory, sementara data kualitatif dianalisis dengan metode tematik. Hasil penelitian menunjukkan bahwa strategi dominan Wajib Pajak adalah memilih tarif final 0,5%, sedangkan strategi dominan otoritas pajak adalah melakukan pengawasan ketat. Keputusan Wajib Pajak dalam memilih skema perpajakan dipengaruhi oleh struktur biaya dan strategi bisnis mereka. Wajib Pajak dengan margin keuntungan tinggi dan sistem administrasi sederhana cenderung memilih tarif final karena kemudahan dan kepastian pembayaran pajak. Sebaliknya, Wajib Pajak dengan margin keuntungan lebih rendah atau yang sudah memiliki sistem pembukuan yang baik lebih mempertimbangkan tarif PPh Pasal 17 karena lebih mencerminkan kondisi keuangan mereka. Perspektif pemilik waralaba minimarket terhadap PPh Pasal 17 bervariasi; beberapa menganggapnya lebih adil karena berbasis laba bersih, sementara yang lain merasa terbebani oleh persyaratan administrasi yang lebih kompleks. Kata Kunci: Game Theory, Waralaba Minimarket, PP 55/2022, Tarif PPh Pasal 17, Tarif Pajak Final 0,5% xiii ABSTRACT Government Regulation Number 55 of 2022 provides an alternative taxation scheme for Micro, Small, and Medium Enterprises (MSMEs), including minimarket franchise businesses, by offering a final tax rate of 0.5% of gross turnover for a specified period. During this period, taxpayers are given the option to switch to the progressive Income Tax (PPh) scheme under Article 17. This study aims to analyze the dominant strategies chosen by taxpayers in selecting a taxation scheme, the reasons behind these decisions, and the perspectives of minimarket franchise owners regarding the use of the Article 17 tax rate. This research adopts a mixed-methods approach using an Embedded Experimental Design, where the quantitative experiment serves as the primary component, and qualitative interviews complement the analysis. Using game theory, the study simulates the strategic interactions between taxpayers and tax authorities in selecting and monitoring taxation schemes. Quantitative data is analyzed through a game theory approach, while qualitative data is analyzed thematically. The findings show that the dominant strategy for taxpayers is to choose the 0.5% final tax rate, while the dominant strategy for tax authorities is to conduct strict supervision. Taxpayers' decisions in selecting a taxation scheme are influenced by their cost structure and business strategies. Taxpayers with high-profit margins and simple administrative systems tend to choose the final tax rate due to its simplicity and certainty in tax payments. On the other hand, taxpayers with lower profit margins or those with established bookkeeping systems are more likely to consider the Article 17 income tax rate, as it better reflects their financial conditions. The perspectives of minimarket franchise owners on the Article 17 tax rate vary; some view it as fairer because it is based on net profit, while others feel burdened by the more complex administrative requirements. Keywords: Game Theory, Minimarket Franchise, Government Regulation No. 55/2022, Article 17 Income Tax Rate, 0.5% Final Tax Rate

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