Tinjauan Perubahan Tugas Account Representative dalam Peraturan Menteri Keuangan Nomor 45/PMK.01/2021 terhadap Optimalisasi Penggalian Potensi Pajak di KPP Pratama Banjarmasin

RIZNAN, MUHAMMAD AMIN (2022) Tinjauan Perubahan Tugas Account Representative dalam Peraturan Menteri Keuangan Nomor 45/PMK.01/2021 terhadap Optimalisasi Penggalian Potensi Pajak di KPP Pratama Banjarmasin. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengetahui peran Account Representative dalam penggalian potensi pajak sebelum dan sesudah ditetapkannya Peraturan Menteri Keuangan (PMK) Nomor 45/PMK.01/2021, persiapan dan pelaksanaan KPP Pratama Banjarmasin atas perubahan tugas Account Representative yang terdapat dalam PMK Nomor 45/PMK.01/2021, dan implikasinya terhadap optimalisasi penerimaan pajak di wilayah kerja KPP Pratama Banjarmasin. Metode penelitian yang digunakan adalah kualitatif berupa studi kepustakaan serta penelitian lapangan dengan menggunakan teknik wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa peran Account Representative pasca PMK Nomor 45/PMK.01/2021 menjadi berfokus pada kegiatan pengawasan saja sehingga penggalian potensi pajak dapat dilaksanakan dengan lebih optimal. Namun, masih adanya wajib pajak yang belum mengetahui ketentuan terbaru dalam PMK Nomor 45/PMK.01/2021 menjadi penyebab Account Representative masih belum dapat meninggalkan porsi konsultasi dan pelayanannya, hal tersebut juga terjadi di KPP Pratama Banjarmasin. Perubahan dalam PMK Nomor 45/PMK.01/2021 telah tersosialisasikan kepada para Account Representative melalui terbitnya PMK Nomor 184/PMK.01/2020 dan Surat Edaran Dirjen Pajak Nomor SE-30/PJ/2021 sehingga para Account Representative telah menyiapkan diri dengan baik untuk melaksanakan tugas barunya, KPP Pratama Banjarmasin mendukung perubahan-perubahan tersebut dengan melakukan persiapan-persiapan secara kantor. Selanjutnya, perubahan tugas Account Representative pada PMK Nomor 45/PMK.01/2021 yang kini berfokus pada pengawasan membawa implikasi positif terhadap optimalisasi penerimaan pajak di KPP Pratama Banjarmasin. Implikasi tersebut dapat dilihat dari kegiatan ekstensifikasi wajib pajak dan intensifikasi pajak yang tetap terjaga dan cenderung bertumbuh positif walaupun masih berada dalam masa krisis seperti pandemi Covid-19. Selain itu, realisasi penerimaan pajak pun tetap dapat tercapai dan mengalami peningkatan di periode tersebut, baik di tingkat KPP Pratama Banjarmasin maupun secara nasional./ The study aims to determine the role of the Account Representative in tax potential exploration before and after the enactment of the Minister of Finance Regulation (PMK) Number 45/PMK.01/2021, preparation and implementation for changes in the duties of the Account Representative contained in PMK Number 45/PMK.01/2021 by KPP Pratama Banjarmasin, and its implications for optimizing tax revenue in the KPP Pratama Banjarmasin work area. The research method used is qualitative in the form of literature studies and field studies using interview, observation, and documentation techniques. The study results showed that the Account Representative’s role after PMK Number 45/PMK.01/2021 became focused on supervisory activities only so the tax potential exploration could be carried out more optimal. However, the unknowing of the latest provisions in PMK Number 45/PMK.01/2021 by some taxpayers is the reason why the Account Representative is still unable to leave the consultation and service portion, this is also the case at KPP Pratama Banjarmasin. The changes in PMK Number 45/PMK.01/2021 have been socialized to Account Representatives through the issuance of PMK Number 184/PMK.01/2020 and Circular Letter of the Director-General of Taxes Number SE-30/PJ/2021 so that the Account Representatives have prepared themselves well to carry out their new duties, KPP Pratama Banjarmasin supports these changes by making office preparations. Furthermore, the changes in the duties of the Account Representative in PMK Number 45/PMK.01/2021 which now focuses on supervision bring positive implications for optimizing tax revenue at KPP Pratama Banjarmasin. These implications can be seen from the taxpayer extensification and tax intensification activities which are maintained and tend to grow positively even though still in a crisis period such as the Covid-19 pandemic. In addition, the realization of tax revenue can still be achieved and sustain an increase in that period, both at the KPP Pratama Banjarmasin and national level.

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