Tinjauan Atas Pemanfaatan Insentif Pajak Penghasilan 21 di Kantor Pelayanan Pajak Pratama Sumedang

FATHURIZQI, WILDAN (2022) Tinjauan Atas Pemanfaatan Insentif Pajak Penghasilan 21 di Kantor Pelayanan Pajak Pratama Sumedang. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Tujuan dari penelitian ini adalah untuk mengamati dan meninjau bagaimana pemanfaatan insentif PPh Pasal 21 oleh wajib pajak di KPP Pratama Sumedang. Insentif PPh Pasal 21 merupakan salah satu program pemerintah dalam pemulihan ekonomi di masa pandemi Covid-19. Insentif PPh Pasal 21 bertujuan untuk meningkatkan daya beli masyarakat, khususnya karyawan yang terdampak pandemi Covid-19. Penelitian ini berfokus pada prosedur pengajuan insentif PPh Pasal 21, pelayanan insentif PPh Pasal 21, nilai relalisasi insentif, dan kendala yang dihadapi KPP Pratama Sumedang dalam pelayanan insentif PPh Pasal 21. Metode yang digunakan dalam penelitian ini di antaranya adalah studi kepustakaan dan penelitian lapangan. Penelitian lapangan dilaksanakan dengan melakukan tinjauan dokumen yang berhubungan dengan penelitian serta wawancara dengan Ketua Seksi Pewawasan dan Account Representative (AR) KPP Pratama Sumedang. Hasil penelitian menunjukan bahwa pelaksanaan Insentif PPh Pasal 21 di KPP Pratama Sumedang telah sesuai dengan PMK No. 9/PMK.03/2020 dan PMK No. 82/PMK.03/2020. Nilai realisasi dari insentif PPh Pasal 21 mencapai Rp2.194.610.977 dengan jumlah pemberi kerja 94. Bidang usaha yang mendominasi adalah Perdagangan besar dan eceran; Reparasi dan Perawatan Mobil dan Sepeda Motor. Terakhir, hasil penelitian menunjukan kendala yang dihadapi oleh KPP Pramata Sumedang dalam pelaksanaan akibat rendahnya kesadaran dan pengetahuan wajib pajak serta rendahnya kualitas sarana dan prasarana./ The purpose of this study is to observe and review how the use of Article 21 Income Tax incentives by taxpayers at KPP Pratama Sumedang. Article 21 PPh incentives are one of the government's programs in economic recovery during the Covid-19 pandemic. Article 21 PPh incentives aim to increase people's purchasing power, especially employees affected by the Covid-19 pandemic. This research focuses on the procedure for submitting Article 21 PPh incentives, Article 21 PPh incentive services, the value of the realization of incentives, and the obstacles faced by KPP Pratama Sumedang in providing Article 21 PPh incentives. The methods used in this research are library research and field research. The field research was carried out by reviewing documents related to the research as well as interviews with the Head of the Insight and Account Representative (AR) Section of KPP Pratama Sumedang. The results showed that the implementation of Article 21 PPh Incentives at KPP Pratama Sumedang was in accordance with PMK No. 9/PMK.03/2020 and PMK No. 82/PMK.03/2020. The realized value of Article 21 income tax incentives reached Rp. 2,194,610,977 with 94 employers. The dominant business sectors are wholesale and retail trade; Repair and Maintenance of Cars and Motorcycles. Finally, the results of the study showed the obstacles faced by KPP Pramata Sumedang in implementation due to the low awareness and knowledge of taxpayers and the low quality of facilities and infrastructure.

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