ANALISIS NARATIF TERHADAP KESENJANGAN PAJAK DI INDONESIA (STUDI KASUS PPH ORANG PRIBADI)

SAMPURNA, NANDA WIRA (2023) ANALISIS NARATIF TERHADAP KESENJANGAN PAJAK DI INDONESIA (STUDI KASUS PPH ORANG PRIBADI). Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Kesenjangan pajak merupakan konsep yang masih belum dibahas secara mendalam di Indonesia. Kesenjangan pajak terjadi di seluruh jenis pajak, termasuk pajak penghasilan orang pribadi. Penelitian ini bertujuan untuk meneliti kesenjangan pajak penghasilan orang pribadi dengan mendeskripsikan kondisi kesenjangan pajak penghasilan orang pribadi di Indonesia dan upaya Direktorat Jenderal Pajak dalam menangani kesenjangan pajak penghasilan orang pribadi. Penelitian ini menggunakan metode kualitatif narasi untuk memperoleh gambaran budaya kelompok dalam kondisi yang alamiah. Berdasarkan penelitian, diketahui bahwa kesenjangan pajak penghasilan orang pribadi di Indonesia masih belum teratasi. Kesenjangan pajak disebabkan oleh dua dimensi utama yaitu regulasi dan kepatuhan. Dari dimensi regulasi, kesenjangan pajak disebabkan oleh masih ada peraturan yang memperkenankan adanya kesenjangan pajak dengan belum adanya regulasi penanganan langsung untuk mengatasi kesenjangan pajak. dari dimensi kepatuhan, kesenjangan pajak disebabkan oleh perilaku masyarakat yang masih tidak patuh atas kewajiban perpajakannya. Untuk mengatasi kesenjangan pajak penghasilan orang pribadi, upaya yang telah dilakukan oleh Direktorat Jenderal Pajak meliputi langkah perluasan basis pajak dan perbaikan proses bisnis. Tax gap is a concept that has not yet been discussed in depth in Indonesia. Tax gap occur across all types of taxes, including personal income tax. This research aims to examine personal income tax gap by describing the condition of personal income tax gap in Indonesia and the efforts of the Directorate General of Taxes in handling personal income tax gap. This research uses a qualitative narrative method to obtain a picture of group culture in natural conditions. Based on research, it is known that the personal income tax gap in Indonesia has not yet been resolved. The tax gap is caused by two main dimensions, namely regulation and compliance. From the regulatory dimension, tax gap is caused by the existence of regulations that allow tax gap while there are no direct handling regulations to overcome tax gap. From the compliance dimension, tax gap is caused by the behavior of people who are still not compliant with their tax obligations. To overcome personal income tax gap, efforts made by the Directorate Gener.

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