Tinjauan Insentif Pajak Penghasilan Final 0,5% Bagi UMKM (PP No 23 Tahun 2018) Di KPP Pratama Bandung Cicadas

SUTISNA, YOURI MUHAMMAD NAUVAL (2022) Tinjauan Insentif Pajak Penghasilan Final 0,5% Bagi UMKM (PP No 23 Tahun 2018) Di KPP Pratama Bandung Cicadas. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Insentif pajak merupakan salah satu program stimulus pajak dari pemerintah kepada Wajib Pajak. Pada tahun 2020 terjadi pandemi Covid-19 yang mengganggu stabilitas dan produktivitas para pelaku ekonomi di Indonesia khususnya UMKM. Akibat pandemi ini, pemerintah pusat mengeluarkan kebijakan stimulus ekonomi untuk mengatasi permasalahan ekonomi di Indonesia dengan menerapkan insentif pajak. Penelitian ini bertujuan untuk mengkaji penerapan insentif pajak bagi UMKM di KPP Pratama Bandung Cicadas. Populasi dalam penelitian ini adalah UMKM yang terdaftar sebagai penerima insentif pajak bagi UMKM. Metode analisis yang digunakan adalah analisis kuantitatif. Hasil penelitian menunjukkan bahwa penerapan insentif pajak bagi UMKM di KPP Pratama Bandung Cicadas masih rendah dan memerlukan beberapa perbaikan. Selanjutnya, insentif perpajakan belum menunjukkan efektivitas dan menjangkau seluruh wajib pajak UMKM yang ditunjukkan dengan perbandingan antara wajib pajak UMKM yang menggunakan insentif pajak bagi wajib pajak UMKM dan UMKM secara keseluruhan. KPP Pratama Bandung Cicadas harus lebih meningkatkan kinerja dan pencapaian realisasi insentif perpajakan bagi UMKM di tahun mendatang./ Tax incentives are one of the tax stimulus programs from the government to taxpayers. In 2020, the COVID-19 pandemic occurred which disrupted the stability and productivity of economic actors in Indonesia, especially UMKM. As a result of this pandemic, the central government issued an economic stimulus policy to overcome economic problems in Indonesia by implementing tax incentives. This study aims to review the application of tax incentives for UMKM at KPP Pratama Bandung Cicadas. The population in this study is UMKM registered as recipients of tax incentives for UMKM. The analytical method used is quantitative analysis. The results show that the application of tax incentives for UMKM at KPP Pratama Bandung Cicadas is still low and requires some improvement. Furthermore, the tax incentives have not shown effectiveness and reach all UMKM taxpayers as shown by the comparison between UMKM taxpayers who use tax incentives for UMKM and UMKM taxpayers as a whole. KPP Pratama Bandung Cicadas must further improve the performance and achievement of tax incentives realization for UMKM in the coming year.

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