ANALISIS STRATEGI PENGGALIAN POTENSI PAJAK DALAM PERSPEKTIF BUSINESS MODEL CANVAS (STUDI KASUS PADA KPP PRATAMA BANDUNG CIBEUNYING

Nugraha, Satria Yudha (2025) ANALISIS STRATEGI PENGGALIAN POTENSI PAJAK DALAM PERSPEKTIF BUSINESS MODEL CANVAS (STUDI KASUS PADA KPP PRATAMA BANDUNG CIBEUNYING. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui strategi penggalian potensi pajak oleh AR KPP Pratama Bandung Cibeunying dan mengaitkannya ke dalam Business Model Canvas (BMC). BMC adalah model yang memetakan elemen penting untuk diperhatikan oleh organisasi. Penelitian ini menggunakan metodologi kualitatif dengan paradigma interpretatif, pendekatan induktif, dan strategi studi kasus. Pengumpulan data dilakukan melalui wawancara, observasi, kuesioner dan studi literatur. Data kemudian dilakukan analisis tematik pada aplikasi Nvivo, analisis SWOT, dan penyusunan matriks IFAS/EFAS untuk menentukan strategi terbaik. Hasil penelitian menunjukkan bahwa strategi saat ini telah berjalan sesuai dengan regulasi yang berlaku, yaitu SE-05/PJ/2022 dan PMK-45/PMK.01/2021. Dalam perspektif BMC, elemen seperti segmentasi WP dan hubungan dengan WP menunjukkan kekuatan, namun terdapat tantangan dalam validitas data dan resistensi WP. Berdasarkan hasil analisis data, strategi yang diusulkan adalah strategi S-O dengan cara memanfaatkan kekuatan internal untuk menangkap peluang eksternal. Usulan penyempurnaan strategi penggalian potensi pajak menurut BMC salah satunya adalah penambahan data eksternal (key resources) menggunakan teknologi, serta penguatan kemitraan dengan berbagai pihak (key partnership) untuk menangkap potensi pajak dari pertumbuhan ekonomi. Kata kunci: strategi penggalian potensi pajak, Business Model Canvas, analisis SWOT, IFAS/EFAS, pajak Abstract This study aims to determine the strategy for exploring tax potential by AR KPP Pratama Bandung Cibeunying and linking it to the Business Model Canvas (BMC). BMC is a model that maps important elements to be considered by an organization. This study uses a qualitative methodology with an interpretive paradigm, an inductive approach, and a case study strategy. Data collection was carried out through interviews, observation, questionnaires, and literature studies. The data was analyzed thematically on the Nvivo application, SWOT analysis, and the preparation of the IFAS/EFAS matrix to determine the best strategy. The results of the study indicate that the current strategy has been running in accordance with applicable regulations, namely SE-05/PJ/2022 and PMK-45/PMK.01/2021. From a BMC perspective, various elements show strength, but there are challenges also. Based on the results of the data analysis, the proposed strategy is the S-O strategy by utilizing internal strengths to capture external opportunities. According to BMC, one of the proposed improvements to the strategy for exploring tax potential is the addition of external data (key resources) using technological advances, as well as strengthening partnerships with various parties (key partnerships) to capture tax potential from economic growth. Keywords : tax strategy, Business Model Canvas, SWOT analysis, IFAS/EFAS, tax

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