Tinjauan Efektivitas NPWP Instansi Pemerintah terhadap Kepatuhan Pajak di KPP Pratama Banyuwangi

Saputro, Ilham Firdaus (2022) Tinjauan Efektivitas NPWP Instansi Pemerintah terhadap Kepatuhan Pajak di KPP Pratama Banyuwangi. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Penggunaan NPWP Bendahara dirasa kurang efektif dalam memfasilitasi Wajib Pajak Instansi Pemerintah dalam melaksanakan kewajiban perpajakannya sehingga Direktorat Jenderal Pajak Republik Indonesia menerbitkan NPWP baru bernama NPWP Instansi Pemerintah. Penelitian ini bertujuan untuk meninjau efektivitas NPWP Instansi Pemerintah terhadap kepatuhan pajak di KPP Pratama Banyuwangi. Metode yang digunakan dalam penelitian ini adalah studi kepustakaan, studi lapangan, dan dokumentasi. Hasil penelitian menujukkan bahwa penggunaan NPWP Instansi Pemerintah efektif dalam meningkatkan kepatuhan pajak di KPP Pratama Banyuwangi. Efektivitas ini dapat dilihat dari membaiknya kondisi database MFWP Instansi Pemerintah serta meningkatnya kepatuhan penyetoran dan juga pelaporan pajak oleh Wajib Pajak Instansi Pemerintah setelah diterapkannya NPWP Instansi Pemerintah. / The use of the NPWP of Treasurer is deemed ineffective in facilitating Government Agency Taxpayers in carrying out their tax obligations, so the Directorate General of Taxes of the Republic of Indonesia issues a new NPWP called NPWP of Government Agency. This study aims to review the effectiveness of the NPWP of Government Agency on tax compliance at KPP Pratama Banyuwangi. The methods used in this study are literature study, field study, and documentation. The study's result shows that applying NPWP of the Government Agency effectively increases tax compliance at KPP Pratama Banyuwangi. This effectiveness can be seen from the improvement in the condition of the MFWP database for the Government Agency as well as the increment in tax payments and tax reports by Government Agency Taxpayers after the implementation of the NPWP for the Government Agency.

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