Analisis Potensi Perpajakan Warung Kopi Merapi

RAMASANTO, IVAN (2022) Analisis Potensi Perpajakan Warung Kopi Merapi. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengetahui apa saja aspek dan potensi perpajakan yang dapat digali dari kegiatan usaha Warung Kopi Merapi serta mengetahui bagaimana kepatuhan maupun hambatan kegiatan usaha tersebut dalam melaksanakan kewajiban perpajakannya. Penelitian dilakukan terhadap objek kegiatan usaha Warung Kopi Merapi yang terletak di Dusun Petung, Cangkringan, Sleman. Metode yang digunakan adalah metode penelitian kualitatif dengan menggunakan teknik wawancara, teknik observasi, dan penelitian kepustakaan. Teknik wawancara dilakukan dengan proses tanya jawab atau interaksi penulis dengan narasumber. Teknik observasi dilakukan dengan cara melakukan kunjungan dan pengamatan langsung kepada objek penelitian. Sedangkan penelitian kepustakaan dilakukan dengan cara mempelajari berbagai literatur yang sesuai dengan tujuan penelitian. Berdasarkan data dan hasil pengamatan, ditemukan adanya tiga aspek dan potensi perpajakan dari Warung Kopi Merapi yaitu Pajak Penghasilan dengan tarif pasal 17, Peraturan Pemerintah Nomor 23 Tahun 2018, dan Pajak Penghasilan Pasal 21. Dari ketiga aspek dan potensi tersebut, potensi perpajakan yang sudah dapat digali yaitu dari Peraturan Pemerintah Nomor 23 Tahun 2018. Hasil pengamatan juga menunjukan bahwa Warung Kopi Merapi sudah patuh terhadap kewajiban perpajakan yang dimiliki. Sedangkan hambatan yang dialami adalah masih kurangnya sosialisasi tentang tata cara pelaporan dan pembayaran pajak./ This study aims to find out what aspects and potentials of taxation can be extracted from the Merapi Coffee Shop's business activities and to find out how compliance and obstacles to these business activities are in carrying out their tax obligations. The research was conducted on the object of the Merapi Coffee Shop business activity located in Petung Hamlet, Cangkringan, Sleman. The method used is a qualitative research method using interview techniques, observation techniques, and library research. The interview technique is carried out by an interview process or the author's interaction with the resource person. The observation technique is done by making visits and direct observations of the object of research. While library research is done by studying various literature that is following the research objectives. Based on the data and observations, it was found that there are three aspects and potential taxation of the Merapi Coffee Shop, namely Income Tax with a rate based on Article 17, Government Regulation Number 23 of 2018, and Income Tax Article 21. Whereas, potential taxation that can be explored is from Government Regulation Number 23 of 2018. Observations also show that the Merapi Coffee Shop has complied with its tax obligations. Meanwhile, the obstacles experienced were the lack of socialization about the procedures for reporting and paying taxes.

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