Sembiring, Wenny Agustin (2017) Analisis Efektivitas Pemungutan dan Kontribusi Penerimaan Pajak Penghasilan Final terhadap Penerimaan Pajak (Studi pada Kantor Pelayanan Pajak Pratama Malang Selatan). Sarjana thesis, Universitas Brawijaya.
Abstract
PPh final merupakan jenis pajak penghasilan yang pengenaan pajaknya diberikan perlakuan tersendiri dan diatur berdasarkan Peraturan Pemerintah. Penerimaan PPh final memiliki kontribusi yang cukup besar terhadap total penerimaan pajak. Realisasi penerimaan PPh final mengalami peningkatan setiap tahunnya, namun penerimaan PPh final tidak dapat memenuhi target penerimaan yang telah ditetapkan, bahkan persentase capaiannya mengalami penurunan pada tahun 2014-2016. Tujuan penelitian ini untuk mengetahui efektivitas penerimaan PPh final, mengetahui kontribusi objek PPh final terhadap penerimaan PPh final, serta mengetahui kontribusi penerimaan PPh final terhadap penerimaan pajak di KPP Pratama Malang Selatan. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Fokus penelitian ini adalah efektivitas penerimaan PPh final, kontribusi objek PPh final terhadap penerimaan PPh final, serta kontribusi penerimaan PPh final terhadap penerimaan pajak di KPP Pratama Malang Selatan selama tahun 2014-2016. Analisis data yang digunakan yaitu analisis efektivitas dan analisis kontribusi yang digunakan untuk mengetahui efektivitas dan kontribusi penerimaan PPh final terhadap penerimaan pajak. Hasil penelitian ini menunjukkan bahwa tingkat efektivitas penerimaan PPh final di KPP Pratama Malang Selatan selama tahun 2014-2016 tergolong kurang baik dengan rata-rata persentase 80,24% karena penurunan tarif PPh final atas pengalihan hak atas tanah dan bangunan, adanya perlambatan kondisi ekonomi dan target penerimaan PPh final yang terlalu tinggi. Kontribusi penerimaan PPh final terhadap total penerimaan pajak di KPP Pratama Malang Selatan tahun 2014- 2016 berada dalam kriteria sedang dengan rata-rata persentase sebesar 22,56%. Kontribusi yang menurun disebabkan penurunan penerimaan beberapa objek PPh final serta peningkatan penerimaan sumber pajak lain. PPh atas pengalihan hak atas tanah dan bangunan merupakan objek PPh final yang memberikan kontribusi terbesar terhadap penerimaan PPh final selama tahun 2014-2016 dengan rata-rata persentase sebesar 59,11%. Berdasarkan hasil penelitian, KPP Pratama Malang Selatan sebaiknya mengoptimalkan pelaksanaan ekstensifikasi dan intensifikasi pajak, menyesuaikan penetapan target penerimaan PPh final dengan memperhatikan realisasi penerimaan pajak tahun sebelumnya, dan menambah sumber daya manusia.
English Abstract
Final income tax is a type of income tax that is given own treatment. It is regulated by Government Regulation. The final income tax revenue has a large contribution to the total tax revenue. The realization of revenue from the final income tax increase every year, but the final income tax couldn’t reach the revenue target that has been set, even the percentage of the achievement decreased in 2014-2016. The purpose of this study is to analyze the effectiveness of the final income tax revenue, the contribution of final income tax objects revenue to final income tax revenue, and the contribution of final income tax revenue to tax revenue in South Malang Tax Office. This research used the qualitative approach and descriptive research. The focus of this research was the effectiveness of final income tax revenue, the contribution of final income tax objects revenue to final income tax revenue, and the contribution of final income tax revenue to tax revenue in South Malang Tax Office during 2014-2016. Data analysis that is used was effectiveness analysis and contribution analysis. They were used to determine the effectiveness and contribution of final income tax revenue to tax revenue. The results of this study indicated that the effectiveness of final income tax revenue in South Malang Tax Office during the years 2014-2016 was classified as unsatisfying performance with an average 80.24%. This was supported by the reduction of the final income tax rate on land and building right acquisition, the economic downturn and the high target of the final income tax. The contribution of final income tax to total tax revenue in South Malang Tax Office in periods 2014-2016 was in medium criteria with an average 22.56%. The declining contribution was affected by the decreasing in some final income tax objects and increasing of other tax revenue sources. Income tax on the transfer of land and building right acquisition was the object of final income tax that gave the largest contribution to the final income tax revenue for the year 2014-2016 with an average percentage of 59.11%. South Malang Tax Office make efforts to optimize tax revenue by doing tax intensification and extensification. Based on the results of research, South Malang Tax Office should optimize the implementation of tax extensification and intensification, adjust the target of final income tax revenue by observing the realization of previous year's tax revenue, and add human resources.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2017/705/051708392 |
| Uncontrolled Keywords: | Efektivitas, Kontribusi, Pajak Penghasilan Final, Penerimaan Pajak |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.24 Income taxes |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 22 Nov 2017 04:40 |
| Last Modified: | 05 Oct 2020 05:13 |
| URI: | http://repository.ub.ac.id/id/eprint/5799 |
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