PASARIBU, JESICA (2023) DAMPAK PENURUNAN TARIF PPH BADAN PADA WAJIB PAJAK BADAN (Studi Fenomenologi Pada KPP Pratama Kembangan). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Tax rates are one of the factors that influence state revenues. During the Covid-19 pandemic, the Government issued a policy to reduce corporate tax rates. In addition to helping relieve the community, the government hopes that the reduction in corporate tax rates will increase tax revenues through corporate taxpayer compliance. This study aims to analyze the impact that occurs after the corporate tax rate reduction policy is enacted. This study uses a qualitative approach with interviews and documentation techniques. The analytical method in this research is spiral data analysis. Data collection is carried out through DGT e-research, in which the DGT will provide data regarding the amount of revenue, the number of taxpayers and SPT reported and the amount of taxpayers in arrears. The results of this study indicate that a decrease in corporate tax rates reduces tax revenues and increases taxpayer reporting compliance. Taxpayer reporting compliance can be seen from the number of SPT receipts, the number of taxpayers is increasing compared to the year before the decrease in corporate tax rates. In addition, socialization and supervision are important things to do when there is a reduction in tax rates so that taxpayer compliance increases. Keywords: Reduction of Tax Rates, Tax Revenue, Taxpayer Compliance, Effectiveness Tarif pajak merupakan salah satu faktor yang berpengaruh terhadap penerimaan negara. Pada masa pandemi Covid-19, Pemerintah mengeluarkan kebijakan penurunan tarif pajak badan. Selain untuk membantu meringankan masyarakat, pemerintah berharap dengan penurunan tarif pajak badan akan meningkatkan penerimaan pajak melalui kepatuhan wajib pajak badan. Penelitian ini bertujuan untuk menganalisis dampak yang terjadi setelah ditetapkan kebijakan penurunan tarif pajak badan. Penelitian ini menggunakan pendekatan kualitatif dengan teknik wawancara dan dokumentasi. Metode analisis dalam penelitian ini adalah analisis spiral data. Pengambilan data dilakukan melalui e-riset DJP yang selanjutnya DJP akan memberikan data mengenai jumlah penerimaan, jumlah wajib pajak dan SPT yang dilaporkan serta jumlah tunggakan wajib pajak. Hasil dari penelitian ini menunjukkan bahwa penurunan tarif pajak badan menurunkan penerimaan pajak dan meningkatkan kepatuhan pelaporan wajib pajak. Kepatuhan pelaporan wajib pajak dapat dilihat dari jumlah penerimaan SPT, jumlah wajib pajak yang semakin meningkat dibandingkan tahun sebelum terjadi penurunan tarif pajak badan. Selain itu sosialisasi dan pengawasan merupakan hal yang penting dilakukan saat terjadinya penurunan tarif pajak supaya kepatuhan wajib pajak semakin meningkat Kata Kunci: Penurunan Tarif Pajak, Penerimaan Pajak, Kepatuhan Wajib Pajak, Efektivitas
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