Analisis Penurunan Tarif terhadap Penerimaan Pajak Penghasilan Badan

NURJANAH, FANNY (2022) Analisis Penurunan Tarif terhadap Penerimaan Pajak Penghasilan Badan. KTTA thesis, Politeknik Keuangan Negara STAN.

	Text (Cover) 01. Cover_Fanny Nurjanah_2301190490.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (37kB)
	Text (Abstrak) 02. Abstrak_Fanny Nurjanah_2301190490.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (10kB)
	Text (Daftar Isi) 03. Daftar Isi_Fanny Nurjanah_2301190490.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (139kB)
	Text (BAB I) 05. Bab I_Fanny Nurjanah_2301190490.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (87kB)
	Text (BAB II) 06. Bab II_Fanny Nurjanah_2301190490.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (249kB)
	Text (BAB III) 07. Bab III_Fanny Nurjanah_2301190490.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (326kB)
	Text (BAB IV) 08. Bab IV_Fanny Nurjanah_2301190490.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (15kB)
	Text (Daftar Pustaka) 09. Daftar Pustaka_Fanny Nurjanah_2301190490.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (18kB)

Abstract

Penelitian ini mengulas tentang pengaruh penurunan tarif Pajak Penghasilan Badan terhadap penerimaan Pajak Penghasilan Badan. Tujuan penelitian ini untuk mengetahui efektivitas penurunan tarif Pajak Penghasilan Badan terhadap penerimaan pajak, rasio pajak, dan terhadap ketaatan Wajib Pajak Badan di Indonesia dalam melakukan pembayaran pajak. Metode pengumpulan data yang dilakukan dalam memperoleh dan menganalisis data yang mendukung proses penulisan Karya Tulis Tugas Akhir ini yaitu metode penelitian lapangan yang terdiri dari metode wawancara dan observasi, serta juga menggunakan metode studi kepustakaan. Proses wawancara dilakukan terhadap pihak dari Direktorat Jenderal Pajak dan Badan Kebijakan Fiskal. Pengambilan data melalui metode observasi dilakukan melalui e-riset DJP, selanjutnya DJP mengirimkan data mengenai jumlah penerimaan negara dan jumlah wajib pajak yang melaporkan SPT. Data lainnya diperoleh melalui beberapa literatur seperti halnya buku-buku ilmiah, jurnal, peraturan perundang-undangan, dan peraturan terkait lainnya. Berdasarkan hasil penelitian penulis diketahui bahwa penurunan tarif PPh Badan dalam jangka pendek tidak efektif dalam meningkatkan penerimaan negara. Namun, apabila dilihat dalam jangka waktu 5-10 tahun kedepan kebijakan ini sangat efektif bagi penerimaan negara. Begitu pula terhadap rasio pajak, pengaruh penurunan tarif PPh Badan terhadap rasio pajak dalam jangka pendek tidak efektif. Namun jika dilihat dalam jangka panjang, rasio pajak akan meningkat. Penurunan tarif PPh Badan dapat meningkatkan kepatuhan Wajib Pajak. Hal tersebut terlihat pada data bahwa jumlah Wajib Pajak yang wajib melapor SPT dan sudah melapor SPT mengalami peningkatan./ This study reviews the effect of decreasing corporate income tax rates on corporate income tax revenues. This study aims to determine the effectiveness of reducing the corporate income tax rate on tax revenues, tax ratios, and the compliance of corporate taxpayers in Indonesia in paying taxes. The data collection used in analyzing the data that support the process in the writing of this final project was a field research method consisting of interviews and observations method, and also study of related literature. The interview section was conducted with the parties from the Directorate General of Taxes and the Fiscal Policy Agency. Data collection through the observation was carried out through DGT's e-research. Then, DGT sent the data on amount of state revenue and the number of taxpayers who report Annual Income Tax Return. Other data were obtained through several kinds of literature such as scientific books, journals, laws and regulations, and other related regulations. Based on the results of this research, the reduction in corporate income tax rates in the short term is not effective in increasing state revenues. However, when viewed in the next 5-10 years, this policy was very effective for state revenue. Likewise, for the tax ratio, the effect of reducing the corporate income tax rate on the tax ratio in the short term was not effective. However, if viewed in the long term, the tax ratio will increase. Decreasing the corporate income tax rate can increase taxpayer compliance. This can be seen from the number of taxpayers who are required to report Annual Income Tax Return and have already reported Annual Income Tax Return showed enhancement.

Actions (login required)

View Item