Tinjauan Penerapan Kebijakan Insentif Pajak Penghasilan Final UMKM Ditanggung Pemerintah dan Threshold Omzet 500 Juta terhadap Kepatuhan Wajib Pajak UMKM di KPP Pratama Sumedang

RAMADHAN, ADITIYA PRATAMA (2022) Tinjauan Penerapan Kebijakan Insentif Pajak Penghasilan Final UMKM Ditanggung Pemerintah dan Threshold Omzet 500 Juta terhadap Kepatuhan Wajib Pajak UMKM di KPP Pratama Sumedang. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini ditujukan untuk meninjau penerapan kebijakan insentif pajak penghasilan final UMKM ditanggung pemerintah dan threshold omzet 500 juta terhadap kepatuhan wajib pajak UMKM di KPP Pratama Sumedang, mengidentifikasi kendala yang dihadapi dalam penerapan kebijakan tersebut, dan dipungkas dengan memberikan upaya perbaikan kebijakan berupa kritik dan saran yang membangun guna meningkatkan kepatuhan wajib pajak terutama pelaku UMKM. Metode yang diterapkan dalam menggagas penelitian ini adalah metode kualitatif deskriptif didukung dengan penggalian data yang bersumber dari wawancara, studi literatur, dan data perpajakan. Dari penelitian tersebut, hasil yang diperoleh menunjukkan bahwa penerapan kebijakan tersebut sudah sesuai ketentuan yang berlaku, berdasarkan Peraturan Menteri Keuangan Nomor PMK-9/PMK.03/2021 dan ketentuan perubahannya serta Undang-Undang Pajak Penghasilan terbaru berdasarkan Undang-Undang Harmonisasi Peraturan Perpajakan. Akan tetapi, berdasarkan analisis data kepatuhan, dapat disimpulkan bahwa pemberlakuan kebijakan insentif pajak UMKM dan threshold omzet 500 juta belum dapat meningkatkan kepatuhan wajib pajak UMKM di KPP Pratama Sumedang. Penyebab yang mendasari hal tersebut didominasi oleh faktor wajib pajak dan sistem administrasi pajak di kantor pajak. Implikasi dari penelitian ini adalah perlu dilakukan penyesuaian tata cara pemanfaatan kebijakan pajak, baik insentif maupun batasan tidak kena pajak 500 juta agar manfaat dari dua kebijakan tersebut dapat dimanfaatkan oleh masyarakat luas sehingga ekonomi dapat pulih secara efektif dan efisien./ This reserach was aimed to review the implementation of the Government-borne MSMEs Final Income Tax and threshold omzet of 500 million on MSME taxpayer compliance at Sumedang Primary Tax Office, identify the obstacles faced in implementing the policies, and conclude by providing policy improvement efforts in the form of critics and constructive suggestions to improve taxpayer compliance, especially MSME actors. The method applied in initiating this research is descriptive qualitative method supported by extracting data sourced from interviews, literature studies, and taxation data. From this research, the results obtained indicate that the implementation those policies is in accordance with applicable regulations, based on the Regulation of the Minister of Finance Number PMK-9/PMK.03/2021 and the amended provisions as well as the latest Income Tax Law is based on the Law on Harmonization of Tax Regulations. However, based on the analysis of compliance data, it can be concluded that the implementation of the Government-borne MSMEs Final Income Tax and threshold omzet of 500 million and threshold of 500 million has not been able to increase MSME taxpayer compliance at Sumedang Primary Tax Office. The underlying cause is dominated by taxpayers and the tax administration system at the tax office. The implication of this research is that it is necessary to adjust the procedures for the use of tax policies, both incentives and the limit of not being taxed at 500 million so that the benefits of these two policies can be utilized by the wider community so that the economy can recover effectively and efficiently.

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