Tinjauan Atas Pemberian Insentif Pajak Penghasilan Final Bagi Wajib Pajak UMKM Terdampak Covid-19 Di KPP Pratama Medan Petisah

SIANTURI, ESTI MARINTAN (2022) Tinjauan Atas Pemberian Insentif Pajak Penghasilan Final Bagi Wajib Pajak UMKM Terdampak Covid-19 Di KPP Pratama Medan Petisah. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk melakukan tinjauan atas insentif pajak penghasilan final bagi wajib pajak UMKM berdasarkan PMK No 86/PMK.03/2020 KPP Pratama Medan Petisah, analisis tingkat pembayaran dan pelaporan WP UMKM, dan meninjau hambatan terkait pelaksanaan aturan insentif tersebut. Metode penelitian yang digunakan untuk memperoleh dan menganalisis data adalah metode dokumentasi dan metode wawancara. Berdasarkan tinjauan atas insentif PPh Final DTP bagi UMKM di KPP Pratama Medan Petisah, maka dapat ditarik kesimpulan bahwa: KPP Pratama Medan Petisah telah melakukan beberapa strategi dan upaya dalam meningkatkan pemanfaatan insentif dan tingkat pemanfaatan insentif secara umum dikategorikan baik namun masih terdapat wajib pajak yang tidak memanfaatkan insentif; umumnya alasannya karena kurangnya informasi. Pada analisis tingkat pembayaran dan pelaporan WP UMKM, dapat disimpulkan bahwa tingkat kepatuhan WP UMKM di masa pandemi mengalami penurunan; Dari identifikasi hambatan terkait pelaksanaan aturan insentif pajak bagi UMKM di KPP Pratama Medan Petisah, penulis menyimpulkan masih terdapat hambatan, baik dari sisi fiskus maupun dari sisi Wajib Pajak UMKM. / This study aims to conduct a review the final income tax incentives for MSME taxpayers based on PMK No 86/PMK.03/2020 at KPP Pratama Medan Petisah, to analyze the level of payment and reporting of MSME taxpayers, and to review obstacles related to the implementation of the incentive rules. The research method used to obtain and analyze the data is documentation method and interview method. Based on a review of the Final income tax incentives for MSME taxpayers at KPP Pratama Medan Petisah, it can be concluded that: KPP Pratama Medan Petisah has carried out several strategies and efforts to increase the use of incentives and the level of utilization of incentives can be generally categorized as good but there are still taxpayers who do not use the incentives; generally the reason is due to lack of information. In the analysis of the level of payment and reporting of MSME taxpayers, it can be concluded that the level of compliance of MSME taxpayers during the pandemic has decreased; From the identification of obstacles related to the implementation of tax incentive rules for MSMEs at KPP Pratama Medan Petisah, the authors conclude that there are still obstacles, both from revenuer side and from the MSME Taxpayers side.

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