ANALISIS PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 TERHADAP PERTUMBUHAN WAJIB PAJAK UMKM DAN PENERIMAAN PAJAK PENGHASILAN PASAL 4 AYAT (2) (STUDI KASUS PADA KPP PRATAMA PRABUMULIH)

APRILIA, LAURA FOURINA and Ermadiani, Ermadiani and Aspahani, Aspahani (2020) ANALISIS PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 TERHADAP PERTUMBUHAN WAJIB PAJAK UMKM DAN PENERIMAAN PAJAK PENGHASILAN PASAL 4 AYAT (2) (STUDI KASUS PADA KPP PRATAMA PRABUMULIH). Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk mengetahui besarnya pertumbuhan wajib pajak selama delapan belas bulan sebelum dan setelah penerapan PP 23/2018, juga bertujuan untuk menjelaskan besarnya penerimaan PPh Final Pasal 4 Ayat (2) dari PP 23/2018 di wilayah kerja KPP Pratama Prabumulih. Penelitian ini menggunakan metode analisis kualitatif. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Data primer diperoleh dari hasil wawancara kepada petugas pajak (fiskus) terkait dengan sosialisasi yang berkaitan dengan PP 23/2018. Data sekunder berupa data pertumbuhan wajib pajak UMKM dan penerimaan PPh Final Pasal 4 Ayat (2). Hasil penelitian menunjukkan bahwa terjadinya peningkatan pertumbuhan jumlah wajib pajak UMKM sebesar 1,19% setelah diterapkannya PP 23/2018, namun juga terjadi penurunan PPh Final Pasal 4 ayat (2) dari PP 23/2018 sebesar 6,4%. Sebaiknya sosialisasi untuk peraturan ini dilakukan secara terus menerus agar membuat wajib pajak sadar akan kewajiban perpajakannya dan melaporkan pajaknya berdasarkan keadaan yang sebenarnya. Kata Kunci : Peraturan, Penerimaan, Pajak Penghasilan. This study aims to determine the amount of taxpayer growth for eighteen months before and after the implementation of PP 23/2018, also aims to explain the amount of Final Income Tax Article 4 Paragraph (2) of PP 23/2018 in the KPP Pratama Prabumulih work area. This study uses a qualitative analysis method. The data used in this study are primary data and secondary data. Primary data were obtained from interviews with tax officers (fiskus) related to socialization related to PP 23/2018. Secondary data is in the form of data on the growth of UMKM taxpayers and income from Final Income Tax Article 4 Paragraph (2). The results showed that there was an increase in the growth of the number of UMKM taxpayers by 1.19% after the implementation of PP 23/2018, but there was also a decrease in Final Income Tax Article 4 paragraph (2) from PP 23/2018 by 6.4%. It is better if socialization for this regulation is carried out continuously in order to make taxpayers aware of their tax obligations and to report their taxes based on actual conditions. Keywords: Regulation, Revenue, Income Tax.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Peraturan, Penerimaan, Pajak Penghasilan.
Subjects: J Political Science > JS Local government Municipal government > JS39-8500 Local government. Municipal government
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 8500 not found.
Date Deposited: 08 Oct 2020 02:07
Last Modified: 08 Oct 2020 02:07
URI: http://repository.unsri.ac.id/id/eprint/36388

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