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Analisis Penerapan Insentif PPh Final UMKM Ditanggung Pemerintah (Studi Kasus KPP Pratama Kuningan)
Miftah Fauzi (2022) | Skripsi | Akuntansi
Bagikan
Ringkasan
Penelitian ini memiliki tujuan untuk mencari tahu bagaimana penerapan insentif PPh final ditanggung Pemerintah bagi Wajib Pajak Usaha Mikro Kecil Menengah (UMKM) di KPP (Kantor Pelayanan Pajak) Pratama Kuningan, beserta kendala yang dihadapi dan solusi yang diambil. Metode yang digunakan dalam penelitian ini adalah metode penelitian kualitatif. Teknik pengumpulan data dilaksanakan melalui wawancara, dan dokumentasi. Teknis analisis data dilakukan melalui pengumpulan data, reduksi data, penyajian data, verifikasi dan penegasan kesimpulan. Pengujian keabsahan data dilakukan melalui triangulasi sumber. Hasil penelitian menunjukkan bahwa penerapan insentif pajak penghasilan final bagi UMKM di KPP Pratama Kuningan sudah baik. Namun terdapat kendala pada proses sosialisasi, perbedaan data Wajib Pajak, dan sistem DJP Online yang error. Adapun penyelesaian kendala yang dilakukan antara lain memanfaatkan media sosial dalam penyebaran informasi, membuat Berita Acara (BA) Perubahan, memberikan feedback terhadap pemegang sistem DJP Online, dan menyediakan sarana konsultasi via WhatsApp Help Desk, Solusi ini telah meningkatkan Wajib Pajak yang menerima insentif pajak penghasilan final ditanggung pemerintah.
Ringkasan Alternatif
This research has a purpose to find out how the application of final income tax incentive borne by the Government of Micro, Small and Medium Enterprises (MSME) in KPP (Kantor Pelayanan Pajak) Pratama Kuningan, as well as the obstacles encountered and the solutions taken. The method used in this research is qualitative research methods. Data collection techniques are carried out through interviews, and documentations. Data analysis techniques are carried out through data collection, data reduction, data display, conclution drawing and verification. The validity of the data was tested by source triangulation. The results showed that the application of final income tax incentives for MSMEs at KPP Pratama Kuningan was good. However, there are obstacles in the socialization process, differences in taxpayer data, and an error in the DJP Online system. The resolution of the obstacles that were carried out included using social media in disseminating information, make an official report (BA) Changes, providing feedback to the DJP Online system holder, and providing consultation facilities via WhatsApp Help Desk. This solution has increased taxpayers who receive final income tax incentives borne by the government.