KALA BERAKHIRNYA PPH FINAL UMKM: KESIAPAN, STRATEGI, DAN KEBIJAKAN MASA DEPAN

SILKAPIANIS, ASYA ANNISA (2024) KALA BERAKHIRNYA PPH FINAL UMKM: KESIAPAN, STRATEGI, DAN KEBIJAKAN MASA DEPAN. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Indonesia mengadopsi presumptive tax regime sebagai sistem pemajakan UMKM di Indonesia melalui penerapan PPh final PP 55/2022. Penerapan presumptive tax regime dikatakan berhasil apabila dapat mendorong wajib pajak sektor hard-to-tax untuk menjalankan kewajiban perpajakannya melalui sistem pemajakan umum di tahun-tahun mendatang. Studi ini bertujuan menjelaskan kesiapan UMKM untuk beralih ke sistem perpajakan umum, strategi pembuat kebijakan dalam menyiapkan peralihan, dan memberikan usulan rancangan kebijakan yang tepat untuk pemajakan UMKM di Indonesia ke depannya. Studi ini menggunakan metodologi campuran dengan mengoptimalkan sumber data primer dari hasil isian kuesioner, serta FGD dan wawancara kepada perumus kebijakan, akademisi, praktisi pajak dan praktisi UMKM. Studi ini berhasil menghasilkan memetakan faktor-faktor yang memengaruhi perilaku WP UMKM siap menghadapi peralihan sistem pemajakan, yakni edukasi perpajakan, willingness to comply, pelaksanaan pembukuan, kebutuhan WP, pemahaman atas sanksi perpajakan dan faktor eksternal. Hasil studi ini juga memetakan strategi yang dapat membantu WP UMKM lebih siap dalam menghadapi peralihan sistem pemajakan, seperti strategi yang sifatnya preventif, enforcement, penggunaan tools pembukuan, pemanfaatan teknologi informasi, dan strategi regulasi. Selain itu itu, hasil studi ini juga memetakan kebijakan pemajakan UMKM ke depannya, berupa melanjutkan skema PPh final dengan mengevaluasi kategori sasaran, threshold, dan tarif, pemanfaatan pembukuan sederhana, pemanfaatan skema alternatif berupa NPPN dan OPPT, serta memberikan kebijakan komplemen untuk mendukung peningkatan skala UMKM. Indonesia has adopted the presumptive tax regime as a taxation system for MSMEs through the implementation of the final income tax (PP 55/2022). The efficacy of the presumptive tax regime is contingent upon its capacity to encourage taxpayers in the hard-to-tax sector to meet their tax responsibilities via the general taxation system in the forthcoming years.. This study aims to explain the readiness of MSMEs to transition to the general taxation system, the strategies of policymakers in preparing for the shift, and provide suggestions for appropriate policy design for the future taxation of MSMEs in Indonesia. The study utilizes a mixed methodology by optimizing primary data sources from the results of questionnaire responses, as well as focus group discussion (FGD) and interviews with policymakers, academics, tax practitioners, and MSME practitioners. This study succeeded in mapping the factors that influence the behavior of MSME taxpayers who are ready to face the transition of the taxation system, namely tax education, willingness to comply, implementation of bookkeeping, taxpayer needs, understanding of tax sanctions, and external factors. The results of this study also outline strategies that can help MSME taxpayers be better prepared for the transition to the taxation system, such as preventive strategies, enforcement measures, the utilization of bookkeeping tools, the integration of information technology, and regulatory strategies. The study also proposes potential future tax policies for MSMEs, including maintaining the existing income tax system and reassessing target categories, thresholds, and rates. It also suggests exploring simplified bookkeeping methods and considering alternative schemes like NPPN and OPPT. Additionally, it recommends implementing supplementary policies to support the growth of MSMEs.

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