FORECASTING POTENSI PAJAK: STUDI KASUS PT UNITED TRACTORS TBK.

Malelak, Claudya Margareth Larasati (2024) FORECASTING POTENSI PAJAK: STUDI KASUS PT UNITED TRACTORS TBK. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengembangkan sebuah model peramalan potensi pajak dengan menggunakan data yang bersumber pada laporan tahunan dan laporan keuangan yang disempurnakan melalui diskusi hasil pengembangan model dengan informan. Penelitian ini mengadopsi paradigma konstruktivisme dengan metode campuran yang menggunakan pendekatan strategi penelitian berupa studi kasus pada UNTR. Hasil penelitian menunjukkan bahwa pengembangan model peramalan potensi pajak dapat dilakukan melalui aplikasi Microsoft Excel dengan melakukan analisis konten terhadap studi kasus untuk mendapatkan profil UNTR, memetakan objek-objek pajak berdasarkan akun-akun pada laporan keuangan sesuai dengan jenis pajaknya, menghitung besar dasar pengenaan pajak tiap jenis pajak serta menghitung potensi pajak berdasarkan perhitungan sebelumnya. Dengan menggunakan perhitungan potensi pajak tersebut kemudian akan dihitung potensi pajak pada tahun-tahun berikutnya menggunakan asumsi persentase pertumbuhan pendapatan UNTR. Menurut informan, model peramalan tersebut dapat digunakan sebagai acuan bagi AR dalam melakukan penggalian potensi namun tetap harus menggunakan tambahan data dan analisis lainnya seperti analisis isian SPT. Pada lampiran penelitian ini disajikan kertas kerja peramalan potensi pajak yang dapat digunakan untuk membantu melakukan penggalian potensi pajak. This research aims to develop a potential tax forecasting model using data sourced from annual reports and financial reports which is refined through discussion of the results of model development with informants. This research adopts a constructivist paradigm with mixed methods which uses a research strategy approach in the form of case studies at UNTR. The results of the research show that developing a potential tax forecasting model can be done through the Microsoft Excel application by conducting content analysis of case studies to obtain UNTR profiles, mapping tax objects based on accounts in financial reports according to the type of tax, calculating the size of the tax base for each types of taxes and calculating potential taxes based on previous calculations. By using the potential tax calculation, the potential tax will then be calculated in the following years using the assumption of UNTR's income growth percentage. According to the informant, this forecasting model can be used as a reference for AR in exploring potential but still has to use additional data and other analysis such as SPT filling analysis. In the attachment to this research, a tax potential forecasting working paper is presented which can be used to help explore tax potential.

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