Tinjauan atas Pemanfaatan Insentif Pajak oleh UMKM selama Pandemi Covid-19 terhadap Penerimaan Pajak di KPP Pratama Cimahi

LUTHFIYANTO, ARIBYA RAMDHAN (2022) Tinjauan atas Pemanfaatan Insentif Pajak oleh UMKM selama Pandemi Covid-19 terhadap Penerimaan Pajak di KPP Pratama Cimahi. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pandemi Covid-19 telah mengancam berbagai sektor kehidupan di seluruh dunia, salah satunya adalah sektor perekonomian. Di Indonesia, gangguan perekonomian tersebut juga dirasakan oleh para pelaku UMKM. Dalam upaya mendukung para pelaku UMKM di masa pandemi, pemerintah memberikan berbagai bentuk bantuan kepada para pelaku UMKM salah satunya berupa insentif PPh Final UMKM DTP. Penelitian ini bertujuan untuk meninjau pemanfaatan insentif PPh Final UMKM oleh para Wajib Pajak di KPP Pratama Cimahi. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif dan menggunakan metode studi literatur, observasi, dan wawancara dalam pengumpulan data. Hasil penelitian menunjukkan bahwa masih banyak Wajib Pajak yang belum memanfaatkan insentif PPh Final UMKM DTP di KPP Pratama Cimahi dengan baik karena masih banyak Wajib Pajak yang merasa kesulitan menggunakan layanan daring, Wajib Pajak dengan pembayaran tidak terlalu besar cenderung memilih untuk membayar pajak penghasilan finalnya tanpa memanfaatkan insentif, dan masih banyak Wajib Pajak yang tidak memahami mengenai perpajakan./The Covid-19 pandemic has threatened various sectors of life around the world, one of which is the economic sector. In Indonesia, the economic disturbances were also felt by MSMEs. In an effort to support MSMEs during the pandemic, the government provides various forms of assistance to MSMEs, one of which is in the form of tax incentives for Final Income of MSME. This study aims to review the use of incentives for Final Income of MSME by taxpayers at KPP Pratama Cimahi. The method used in this research is descriptive qualitative and uses the method of literature study, observation, and interviews in data collection. The results show that there are still many taxpayers who have not taken advantage of the incentives for Final Income of MSME at KPP Pratama Cimahi well because there are still many taxpayers who find it difficult to use online services, taxpayers with low payments tend to choose to pay their final income tax without taking advantage of incentives, and there are still many taxpayers who do not understand taxation.

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