STRATEGI TAX ENFORCEMENT UNTUK MENDORONG TAX COMPLIANCE PPN PMSE DI INDONESIA

Wulandari, Destiny (2024) STRATEGI TAX ENFORCEMENT UNTUK MENDORONG TAX COMPLIANCE PPN PMSE DI INDONESIA. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengelaborasi bagaimana skema tax enforcement PPN PMSE yang telah diterapkan di Indonesia, menganalisis strategi tax enforcement untuk mendorong tax compliance PPN PMSE, dan menjelaskan implikasi strategi tersebut. Penelitian kualitatif ini menggunakan metode wawancara, focus group discussion, dan analisis dokumen untuk mengumpulkan data. Informan dipilih dengan purposive sampling dan snowball sampling yang meliputi pembuat kebijakan, pengamat kebijakan (praktisi), pelaksana kebijakan, dan pihak yang diatur oleh kebijakan tersebut. Data dianalisis menggunakan analisis SWOT dan analisis tematik dengan bantuan coding. Hasil penelitian menunjukkan bahwa skema tax enforcement PPN PMSE yang telah diterapkan berupa upaya yang masih bersifat persuasif dalam menghimbau para pelaku usaha atau wajib pajak PPN PMSE untuk mematuhi ketentuan. Strategi tax enforcement PPN PMSE yang dapat diterapkan adalah strategi SO (Strengths-Opportunities) yang meliputi: 1) integrasi sistem pendaftaran; 2) pemeriksaan pajak biasa; 3) pemeriksaan pajak ke luar negeri; 4) service of document; 5) pengenaan sanksi; 6) bantuan penagihan; dan 7) pemutusan akses. Strategi-strategi tersebut berimplikasi pada perlunya: 1) kerja sama dengan pihak lain; 2) dasar hukum teknis; 3) data pembanding; 4) kerja sama dengan negara lain; 5) instrumen perjanjian internasional; 6) pertimbangan atas respons masyarakat dan uang konsumen yang tertahan; 7) dokumen kesepakatan (MoU); dan 8) data invoice yang dilaporkan pengusaha kena pajak. Di samping itu, untuk memitigasi tax complexity dan sebagai dasar penegakan tax enforcement, alternatif strategi yang ada berimplikasi pada perlunya ketentuan yang jelas, pengembangan teknologi perpajakan, sosialisasi yang memadai, peningkatan kemampuan administrasi DJP, penyediaan waktu yang cukup untuk wajib pajak, optimalisasi pelayanan, dan pengetatan pengawasan. This study aims to elaborate the existing tax enforcement scheme in Indonesia, to analyze the tax enforcement strategy to increase digital VAT compliance, and to explain the implication of the strategy. This qualitative study applies interview, focus group discussion, and document analysis methods for data collection. The informants are chosen by applying purposive sampling and snowball sampling. Those informants include policy maker, policy observer, policy executor, and the parties that are ruled by the policy. The data are analyzed upon SWOT analysis and thematic analysis by using coding. The results of this study show that the existing digital VAT enforcement in Indonesia is still persuasive in persuading business players or taxpayers to obey the digital VAT rules. The tax enforcement strategy that can be considered is SO strategy (Strengths Opportunities): 1) registration system integration; 2) ordinary tax audit; 3) tax examination abroad; 4) service of document; 5) imposition of sanction; 6) assistance in tax collection; and 7) access termination. Those strategies have the implications for the need of: 1) collaboration with other parties; 2) technical legal basis; 3) comparative data; 4) collaboration with other countries; 5) international treaty instruments; 6) consideration of public responses and the possibility of consumers’ stuck money; 7) agreement documents (MoU); and 8) invoice data reported by taxable entrepreneurs. Furthermore, to mitigate tax complexity and to assure the tax enforcement basis, the former strategy alternatives have the implication for the need of clear regulation, taxation technology development, adequate socialization, improvement of tax authority’s administrative capacity, adequate time for taxpayers, service optimization, and tightened supervision.

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