CINTIA, SABILA ALYA (2025) PENERIMAAN PPH FINAL, EFEKTIVITAS PENERIMAAN PPH FINAL, DAN PERTUMBUHAN WAJIB PAJAK UMKM SEBELUM DAN SESUDAH PENERAPAN PERATURAN PEMERINTAH NO. 55 TAHUN 2022 (Studi Empiris Pada KPP Pratama Bangka Tahun 2021 dan 2023). S1 thesis, Universitas Mercu Buana.
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Abstract
The objective of this research is to investigate whether the impIementation of Government ReguIation No. 55 of 2022 brings about significant changes in three aspects: Final Income Tax Revenue, the effectiveness of Final Income Tax Revenue collection, and the growth of MSME taxpayers. The empirical setting of this study is the Bangka Tax Office, with observations taken from two periods 2021, representing the pre-regulation stage, and 2023, representing the post-regulation stage. To obtain the research sample, a cluster sampling technique combined with a multi-stage approach was applied, resulting in the use of data on Final Income Tax Revenue, revenue targets, and the growth of MSME taxpayers. The variables were measured in ratio form and subsequently analyzed through the SPSS version 25. For hypothesis testing, both the parametric Paired SampIe T-Test and the nonparametric Wilcoxon Signed Rank Test were employed. The findings reveal that the implementation of Government Regulation No. 55/2022 led to statistically significant differences in Final Income Tax Revenue and its effectiveness. On the other hand, the growth rate of MSME taxpayers did not experience any significant change between the two observed periods. Keywords: Final Income Tax Revenue, Effectiveness of Final Income Tax Revenue, Growth of UMKM Taxpayers, and Government Regulation No. 55 of 2022 Penelitian ini dilakukan dengan tujuannya guna memperoleh pengetahuan terkait apakah terdapat perbedaan yang signifikan dalam penerimaan PPh Final, efektivitas penerimaan PPh Final, serta pertumbuhan jumlah Wajib Pajak UMKM sebelum dan setelah diberlakukannya PP No. 55 Tahun 2022. Lokasi penelitian difokuskan pada KPP Pratama Bangka dengan periode pengamatan tahun 2021 (sebelum PP 55/2022) beserta tahun 2023 (pasca PP 55/2022). Teknik pengambilan sampel yang dipergunakan yakni cluster sampling melalui pendekatan multiple stage sampling, sehingga data penelitian mencakup penerimaan PPh Final, target penerimaan PPh Final, dan pertumbuhan Wajib Pajak UMKM. Pengukuran data mempergunakan rasio, sedangkan analisa dijalankan berbantuan perangkat lunak SPSS versi 25. Untuk menjalankan pengujian terkait perbedaan data, dimanfaatkan dua jenis uji statistik, yakni uji beda parametrik Paired SampIe T-Test beserta uji beda nonparametrik WiIcoxon Signed Rank Test. Hasil analisa memperlihatkan bahwasanya adanya perbedaan signifikan pada penerimaan PPh Final dan efektivitas penerimaan PPh Final sebelum beserta sesudah penerapan PP Nomor 55 Tahun 2022. Sebaliknya, pada aspek pertumbuhan Wajib Pajak UMKM tidak diperoleh penemuan akan adanya perbedaan signifikan antara periode sebelum serta sesudah diberlakukannya regulasi tersebut. Kata Kunci: Penerimaan PPH final, Efektivitas Penerimaan PPH Final, Pertumbuhan Wajib Pajak UMKM, dan PP No. 55 Tahun 2022
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 25 188 |
| NIM/NIDN Creators: | 43221010141 |
| Uncontrolled Keywords: | Final Income Tax Revenue, Effectiveness of Final Income Tax Revenue, Growth of UMKM Taxpayers, and Government Regulation No. 55 of 2022 |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Pandu Risdiyanto |
| Date Deposited: | 26 Sep 2025 01:29 |
| Last Modified: | 26 Sep 2025 01:29 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/98094 |
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