Adliawan, Mirza and Ayu Fury Puspita, (2022) Kepatuhan Formal Wajib Pajak Badan Pasca Diberlakukannya Perppu No. 1 Tahun 2020 (Persepsi Fiskus, Wajib Pajak Dan Akademisi Di Jakarta Selatan). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis kepatuhan formal wajib pajak badan pasca diberlakukannya Perppu No. 1 Tahun 2020 yang mengatur terkait beberapa insentif perpajakan, salah satunya insentif PPh Badan. Kepatuhan formal wajib pajak badan pasca diberlakukannya Perppu No. 1 Tahun 2020 dikaji berdasarkan persepsi fiskus, wajib pajak, dan akademisi menggunakan metode penelitian kualitatif dengan metode uji validitas data Triangulasi. Penelitian ini menggunakan teknik pengumpulan data primer dan sekunder menggunakan wawancara dan pengambilan data dari KPP Pratama Kebayoran 1 Jaksel II. Hasil penelitian menunjukkan bahwa kepatuhan formal wajib pajak badan di masa pandemi awal sebelum diberlakukannya insentif PPh Badan cenderung tidak mengalami penurunan, karena wajib pajak merasa pajak merupakan suatu kewajiban yang harus dilaksanakan oleh perusahaan dan memiliki sanksi administratif yang akan menyulitkan perusahaan di masa mendatang. Kemudian, kepatuhan formal wajib pajak badan pasca diterapkannya Perppu No. 1 Tahun 2020 mengalami penurunan yang mengindikasikan bahwa penerapan Perppu 1 Tahun 2020 tidak memiliki pengaruh signifikan terhadap kepatuhan formal wajib pajak badan, yang kemudian didukung juga oleh pendapat salah satu wajib pajak badan bahwa ada atau tidaknya insentif tersebut tidak mempengaruhi kepatuhan formal nya. Meskipun insentif yang diatur Perppu 1 Tahun 2020 tidak mempengaruhi kepatuhan formal wajib pajak badan secara signifikan, namun dengan adanya insentif PPh badan tersebut memberikan dampak positif yang sangat bermanfaat bagi cashflow perusahaan sehingga wajib pajak badan merasa lebih convenience dalam melakukan pelaporan pajak di masa pandem
English Abstract
This study aims to analyze the formal compliance of corporate taxpayers after the enactment of Perppu No. 1 of 2020 which regulates several tax incentives, one of which is Corporate Income Tax incentives. The formal compliance of corporate taxpayers after the enactment of Perppu No. 1 of 2020 is reviewed based on the perception of the tax authorities, taxpayers, and academics using qualitative research methods with the Triangulation data validity test method. This study used primary and secondary data collection techniques using interviews and data collection from KPP Pratama Kebayoran 1, South Jakarta II. The results showed that the formal compliance of corporate taxpayers during the initial pandemic before the implementation of Corporate Income Tax incentives tended not to decrease, because taxpayers felt that taxes were an obligation that must be carried out by companies and had administrative sanctions that would make it difficult for companies in the future. Then, the formal compliance of corporate taxpayers after the implementation of Perppu No. 1 of 2020 has decreased which indicates that the implementation of Perppu 1 of 2020 does not have a significant effect on the formal compliance of corporate taxpayers, which is also supported by the opinion of one corporate taxpayer that the presence or absence of these incentives does not affect their formal compliance. Although the incentives regulated by Perppu 1 of 2020 do not significantly affect the formal compliance of corporate taxpayers, the existence of these corporate income tax incentives has a positive impact that is very beneficial for corporate cashflow so that corporate taxpayers feel more comfortable in reporting taxes during the pandemic
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0522020445 |
| Uncontrolled Keywords: | Kepatuhan Formal, Insentif Pajak, Pandemi, Perspekti, Formal Tax Compliance, Tax Incentives, Pandemic, Perspectives |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 17 Jul 2023 06:36 |
| Last Modified: | 17 Jul 2023 06:36 |
| URI: | http://repository.ub.ac.id/id/eprint/201893 |
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