Tinjauan atas Pemberian Insentif Pengurangan Angsuran PPh Pasal 25 di KPP Wajib Pajak Besar Empat

Simatupang, Daniel Tristan (2022) Tinjauan atas Pemberian Insentif Pengurangan Angsuran PPh Pasal 25 di KPP Wajib Pajak Besar Empat. KTTA thesis, Politeknik Keuangan Negara STAN.

	Text (Cover) 01. Cover_Daniel Tristan Simatupang_1302190569.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (208kB)
	Text (Abstrak) 02. Abstrak_Daniel Tristan Simatupang_1302190569.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (312kB)
	Text (Daftar Isi) 03. Daftar Isi_Daniel Tristan Simatupang_1302190569.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (203kB)
	Text (Bab I) 05. Bab I_Daniel Tristan Simatupang_1302190569.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (428kB)
	Text (Bab II) 06. Bab II_Daniel Tristan Simatupang_1302190569.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (461kB)
	Text (Bab III) 07. Bab III_Daniel Tristan Simatupang_1302190569.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (515kB)
	Text (Bab IV) 08. Bab IV_Daniel Tristan Simatupang_1302190569.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (399kB)
	Text (Daftar Pustaka) 09. Daftar Pustaka_Daniel Tristan Simatupang_1302190569.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (281kB)

Abstract

Pandemi COVID-19 yang menimpa dunia pada akhir tahun 2019 membawa dampak buruk bagi perekonomian. Penerimaan pajak negara pun juga ikut terdampak karena adanya pandemi ini. Perekonomian masyarakat menurun sehingga penerimaan perpajakan pun ikut menurun. Oleh sebab itu, pemerintah memberikan insentif perpajakan kepada masyarakat untuk mendorong investasi masyarakat sehingga roda perekonomian kembali dapat sehat dan penerimaan perpajakan dapat meningkat. Salah satu insentif pajak yang diberikan pemerintah adalah insentif pengurangan angsuran Pajak Penghasilan Pasal 25. Penelitian ini akan fokus membahas kesesuaian syarat dan mekanisme pemberian insentif menurut Peraturan Menteri Keuangan yang berlaku dengan fakta yang terjadi di KPP Wajib Pajak Besar Empat. Penelitian ini bertujuan untuk mengetahui persyaratan dan mekanisme pemberian insentif pengurangan angsuran PPh Pasal 25 di KPP Wajib Pajak Besar Empat, kesesuaian persyaratan dan mekanisme pemberian insentif di KPP Wajib Pajak Besar Empat dengan Peraturan Menteri Keuangan yang berlaku, dan untuk mengetahui penerimaan PPh Pasal 25 di KPP Wajib Pajak Besar Empat sebelum dan setelah diberlakukannya insentif. Metode penelitian yang digunakan oleh penulis adalah studi kepustakaan dan wawancara. Hasil dari penelitian yang dilakukan oleh penulis menyimpulkan persyaratan dan mekanisme pemberian insentif pengurangan angsuran PPh Pasal 25 di KPP Wajib Pajak Besar Empat telah sesuai dengan Peraturan Menteri Keuangan yang berlaku dan penerimaan PPh Pasal 25 di KPP Wajib Pajak Besar Empat setelah diberlakukannya insentif menurun dibandingkan dengan sebelum diberlakukannya insentif tetapi pada tahun kedua diberlakukannya insentif penerimaan PPh Pasal 25 di KPP Wajib Pajak Besar Empat meningkat dibandingkan dengan saat awal diberlakukannya insentif./ The COVID-19 pandemic that hit the world at the end of 2019 harmed the economy. State taxes also participate in receipts because of this pandemic. The community's economy is declining tax revenue is also decreasing. Therefore, the government provides tax incentives to the public to encourage public investment so that the economy can return to health and tax revenues can increase. One of the tax incentives provided by the government is the reduction of Income Tax Article 25. This study will focus on improving the mechanism for providing incentives according to the applicable Minister of Finance Regulation with the facts that occurred in the Large Tax Office Four. This study aims to understand the requirements and mechanisms for providing reductions in Article 25 Income Tax at the Large Tax Office Four, fulfilling the requirements and the incentive mechanism for the Large Tax Office Four with the applicable Minister of Finance Regulation, and knowing the receipt of Article 25 Income Tax at the Large Tax Office Four before and after the incentive is enforced. The research method used by the author is library research and interviews. The results of the analysis conducted by the authors conclude that the requirements and mechanism for the reduction of Article 25 Income Tax reduction at the Large Tax Office Four are following the applicable Minister of Finance Regulation and the acceptance of Article 25 Income Tax at the Large Tax Office Four after the implementation of the incentive decreases compared to before the incentive but in the second year of the implementation of the Income Tax Article 25 incentive at the Large Tax Office Four, it increased compared to when the incentive was initially implemented.

Actions (login required)

View Item