ANALISIS PENGGALIAN POTENSI PERPAJAKAN BERBASIS PROFIL WAJIB PAJAK PADA SEKTOR PERIKANAN TANGKAP PASCA IMPLEMENTASI PROGRAM EKONOMI BIRU (STUDI KASUS PADA PT NUTRINDO FRESFOOD INTERNASIONAL)

Maleimau, Aishita Fioriglesia (2024) ANALISIS PENGGALIAN POTENSI PERPAJAKAN BERBASIS PROFIL WAJIB PAJAK PADA SEKTOR PERIKANAN TANGKAP PASCA IMPLEMENTASI PROGRAM EKONOMI BIRU (STUDI KASUS PADA PT NUTRINDO FRESFOOD INTERNASIONAL). Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Indonesia memiliki potensi perikanan tangkap yang sangat besar, namun realisasi penerimaan perpajakan sektor perikanan pada kenyataannya belum mencapai titik optimal. Selain itu, perikanan tangkap menghadapi tantangan keberlanjutan dengan maraknya kegiatan penangkapan ikan yang merusak ekosistem laut. Inilah yang menjadi urgensi pemerintah dalam menerapkan Program Ekonomi Biru (PEB) yang mengusung konsep 3P (People, Planet, Profit). Implementasi ini berdampak pada perubahan proses bisnis yang perlu digali aspek perpajakannya agar dapat direalisasikan menjadi penerimaan perpajakan oleh DJP. Oleh sebab itu, penelitian ini bertujuan untuk menganalisis penggalian potensi perpajakan berbasis profil Wajib Pajak pada sektor perikanan tangkap pasca implementasi PEB. Penelitian menggunakan pendekatan kualitatif dan strategi studi kasus pada salah satu perusahaan sektor perikanan tangkap, yaitu PT Nutrindo Fresfood Internasional. Data primer dikumpulkan melalui wawancara dengan otoritas perpajakan dan Wajib Pajak, sedangkan data sekunder dikumpulkan dari berbagai literatur pendukung. Hasil penelitian menemukan bahwa terdapat perubahan kegiatan pada proses bisnis perusahaan pasca implementasi PEB yang mengandung aspek perpajakan berupa PPh dan PPN. Potensi perpajakan ini dapat dihitung dengan menentukan jangkar usaha masing masing kegiatan. Dengan demikian, dapat disimpulkan bahwa terdapat aspek perpajakan yang dapat digali dari implementasi PEB, sehingga perlu dielaborasi dengan cermat oleh DJP agar dapat direalisasikan secara optimal menjadi penerimaan perpajakan. Kontribusi penelitian ini adalah menjadi literatur pendukung perpajakan pada implementasi PEB di Indonesia dan memberikan saran bagi pembuat kebijakan, seperti koordinasi antara Kemenkeu dan KKP, peningkatan pengawasan, perbaikan fasilitas, dan pengadaan sosialisasi terkait PEB. Indonesia has enormous capture fisheries potential, but the realization of tax revenue from the fisheries sector has not actually reached the optimal point. In addition, capture fisheries face sustainability challenges with widespread fishing activities that damage marine ecosystems. These situations rise government's urgency in implementing the Blue Economy Program (BEP) which embraces the 3P concept (People, Planet, Profit). This implementation has an impact on changes of business processes whose tax aspects need to be explored so that they can be realized into tax revenues by DJP. Therefore, this research aims to analyze the potential for taxation based on taxpayer’s profiles in the capture fisheries sector after the implementation of BEP. The research used a qualitative approach and a case study strategy at one of the capture fisheries sector companies, namely PT Nutrindo Fresfood Internasional. Primary data was collected through interviews with tax authorities and taxpayer, while secondary data was collected from various supporting literature. The research results found that there were changes in activities in the company's business processes after the implementation of BEP which contained tax aspects, such as income tax and VAT. This tax potential can be calculated by determining the business anchor for each activity. Thus, it can be concluded that there are tax aspects that can be explored from the implementation of BEP, so they need to be elaborated carefully by the DJP so that they can be realized into tax revenues optimally. The contributions of this research are to provide tax supporting literature on the implementation of BEP in Indonesia and give suggestions for policy makers, such as coordination between Kemenkeu and KKP, increasing supervision, improving facilities, and providing outreach related to BEP.

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