Analisis Efektivitas NPWP Instansi Pemerintah terhadap Kepatuhan Pajak di KPP Pratama Tegal

YAHYA, ABINSA ASSAGAF (2022) Analisis Efektivitas NPWP Instansi Pemerintah terhadap Kepatuhan Pajak di KPP Pratama Tegal. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas Nomor Pokok Wajib Pajak (NPWP) Instansi Pemerintah terhadap Kepatuhan Pajak di KPP Pratama Tegal. Terbitnya Peraturan Menteri Keuangan Nomor 231/PMK.03/2019, maka NPWP melekat pada instansi pemerintah pusat, instansi pemerintah daerah, dan instansi pemerintah desa yang memiliki kewenangan dan tanggung jawab penggunaan anggaran. Penelitian ini menggunakan metode deskriptif kualitatif yang berupa penelitian kepustakaan dan dokumentasi dengan mengambil data primer dari KPP Pratama Tegal dan data sekunder dari tiga sampel Instansi Pemerintah. Mengacu pada Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum Perpajakan (KUP) bendahara instansi pemerintah wajib untuk melaksanakan kewajiban perpajakan berupa memotong atau memungut PPh dan PPN. Hasil penelitian menunjukkan bahwa perubahan NPWP Instansi Pemerintah efektif dalam meningkatkan kepatuhan pajak di KPP Pratama Tegal. / This study aims to analyze the effectiveness of the Taxpayer Identification Number (TIN) of Government Agencies on Tax Compliance at KPP Pratama Tegal. The issuance of the Minister of Finance Regulation Number 231/PMK.03/2019, the TIN is attached to central government agencies, regional government agencies, and village government agencies that have the authority and responsibility for using the budget. This research used a descriptive qualitative method in the form of library research and documentation by taking primary data from KPP Pratama Tegal and secondary data from three samples of Government Agencies. Referring to Law Number 28 of 2007 concerning General Provisions on Taxation (KUP), the treasurer of government agencies is obliged to carry out tax obligations in the form of withholding or collecting PPh and VAT. The results showed that changing the TIN of Government Agencies was effective in increasing tax compliance at KPP Pratama Tegal.

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