Tinjauan Pemenuhan Kewajiban PPh Pasal 26 di KPP Pratama Sleman

LAHUTI, BAGUS MAULANA (2022) Tinjauan Pemenuhan Kewajiban PPh Pasal 26 di KPP Pratama Sleman. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Dengan perkembangan teknologi yang sangat pesat memberikan peluang yang tinggi bagi setiap individu untuk dapat memperoleh penghasilan dari mana saja tidak terbatas oleh wilayah suatu negara (borderless). Hal ini juga memberikan peluang bagi Indonesia untuk dapat memungut pajak atas penghasilan yang diperoleh wajib pajak luar negeri dari Indonesia yang diatur dalam UU PPh pasal 26. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana mekanisme pengawasan perpajakan PPh pasal 26 di KPP Pratama Sleman, mengetahui tingkat kepatuhan wajib pajak dalam penyetoran PPh pasal 26 di KPP Pratama Sleman, dan mengetahui kendala baik dari sisi petugas pajak maupun wajib pajak terkait PPh pasal 26 di KPP Pratama Sleman serta solusi yang dapat digunakan. Pengumpulan data dalam penelitian ini dilakukan dengan menggunakan metode penelitian kualitatif melalui wawancara, studi kepustakaan, serta permohonan data dari pihak terkait. Dari hasil penelitian didapatkan bahwa mekanisme pengawasan PPh 26 di KPP Pratama Sleman dilakukan dengan cara sinkronisasi dan ekualisasi. Kemudian untuk tingkat kepatuhan penyetoran PPh Pasal 26 di KPP Pratama Sleman pada tahun 2019-2021 mengalami fluktuasi dimana kepatuhan tertinggi terjadi pada tahun 2021 dengan tingkat kepatuhan sebesar 93,63%. Terkait dengan kendala berdasarkan hasil penelitian didapatkan bahwa masih terdapat kendala baik dari sisi petugas pajak maupun wajib pajak sehingga diperlukan perbaikan baik dari sisi administratif maupun non- administratif./ With the rapid development of technology, it provides a high opportunity for each individual to be able to earn income from anywhere, not limited by the territory of a country (borderless). This also provides an opportunity for Indonesia to be able to levy taxes on income earned by foreign taxpayers from Indonesia which is regulated in Article 26 of the Income Tax Law. The purpose of this study is to find out how the mechanism of supervision of income tax article 26 taxation at Sleman Tax Office, determine the level of taxpayer compliance in depositing income tax article 26 at Sleman Tax Office, and knowing the obstacles both from the side of tax officials and taxpayers related to income tax article 26 at Sleman Tax Office and solutions that can be used. Data collection in this study was carried out using qualitative research methods through interviews, literature studies, and requests for data from related parties. From the results of the study, it was found that the income tax article 26 supervision mechanism at Sleman Tax Office was carried out by means of synchronization and equalization. Then for the level of compliance for depositing income tax article 26 at the Sleman Tax Office in 2019-2021, it fluctuated where the highest compliance occurred in 2021 with a compliance rate of 93.63%. Related to the constraints based on the results of the study, it was found that there were still obstacles from the side of both tax officers and taxpayers so that improvements were needed both from the administrative and non-administrative sides.

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