Update Artikelilmiah: 33554

BERLINA VIRGIATI

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Abstrak (Bhs. Indonesia)

Pajak merupakan salah satu sumber utama penerimaan negara. Upaya peningkatan kepatuhan wajib pajak dalam membayar pajak diperlukan untuk mencapai realisasi penerimaan pajak. Pemerintah melalui kebijakan PP 23 tahun 2018 memberikan keringanan tarif PPh Final sebesar 0,5% dari omset usaha bagi wajib pajak UMKM yang memiliki pendapatan bruto kurang dari 4,8 Milyar rupiah dalam satu tahun. Penelitian ini berangkat dari permasalahan rendahnya kepatuhan membayar pajak WP UMKM di beberapa daerah khususnya di wilayah eks-distrik Majenang meskipun pemerintah telah menurunkan tarif pajak. Tujuan penelitian ini untuk menganalisis kebijakan pengurangan tarif pajak PPh Final UMKM apakah mampu meningkatkan kepatuhan WP UMKM membayar pajak sesuai dengan ketentuan yang berlaku. Hasil Penelitian menunjukkan bahwa sikap kepatuhan WP UMKM eks distrik majenang berkaitan dengan kebijakan PPh Final 0,5% yakni terdapat Wajib Pajak yang patuh membayar pajak dan tidak patuh membayar pajak. WP patuh membayar pajak tetapi jumlah pajak yang disetorkan tidak sesuai dengan ketentuan yang berlaku, alasan utama membayar pajak yakni agar terhindar dari sanksi. Sedangkan WP UMKM yang tidak membayar pajak dilatarbelakangi oleh kurangnya pengetahuan perpajakan karena tujuan mendaftar NPWP hanya untuk melengkapi syarat adminsitratif pengajuan kredit modal usaha, kondisi wilayah yang berpengaruh pada ketersediaan jaringan internet untuk mengakses billing pajak serta keadaan ekonomi WP UMKM selama pandemi Covid-19. Selain itu terdapat rasa keberatan akan kebijakan yang berlaku karena dinilai membebani atau kurang adil. Persepsi ketidakadilan akan pemungutan PPh Final yakni karena pajak dihitung berdasarkan pendapatan bruto, tidak mencerminkan kemampuan membayar pajak sehingga dinilai menghambat keberlangsungan usaha jika WP membayar pajak sesuai dengan ketentuan yang berlaku. Dasar pengenaan PPh Final dinilai mengabaikan perbedaan margin keuntungan usaha satu dengan lainnya, serta belum dirasakannya layanan publik yang memadai dan distribusi bantuan UMKM yang dinilai belum merata sebagai timbal balik dari kontribusi pajak. Perlu adanya kebijakan pajak yang lebih mencerminkan asas keadilan; optimalisasi pelaksanaan penyuluhan dan kampanye pajak; membangun persepsi publik yang positif mengenai pemungutan pajak; adanya transparansi dan akuntabilitas pengelola keuangan publik serta responsivitas penyelenggara pelayanan publik; serta perlunya pemberdayaan masyarakat pebayar pajak dengan dibangunnya forum dialog antara pebayar pajak dengan pemerintah agar pebayar pajak dapat menyampaikan harapan dan permasalahan mengenai perpajakan, khususnya kebijakan penetapan tarif pajak dan dasar pengenaan pajak sektor UMKM sehingga upaya peningkatan angka kepatuhan membayar pajak dapat tercapai.

Abtrak (Bhs. Inggris)

Tax is one of the main sources of state revenue. Efforts to increase taxpayer compliance in paying taxes are needed to achieve the realization of tax revenues. The government through the PP 23 2018 policy provides a Final tax rate reduction of 0.5% of business turnover for MSME taxpayers who have a gross income of less than 4.8 billion rupiah in one year. This study aims to analyze the policy of reducing the MSME Final tax rate whether it is able to increase the compliance of MSME taxpayers in paying taxes in accordance with applicable regulations. This research departs from the problem of low compliance in paying MSME taxes in several regions, especially in the ex-district of Majenang even though the government has lowered tax rates. The results showed that the compliance attitude of MSMEs taxpayes in the ex-district of Majenang based on 0.5% Final tax policy, there were taxpayers who were willing to pay taxes and not pay taxes. Taxpayers are willing to pay taxes but the amount of tax paid is not in accordance with applicable regulations, the main reason for paying taxes is to avoid sanctions. Meanwhile, MSME taxpayers who do not pay taxes are motivated by a lack of tax knowledge because the purpose of registering a TIN is only to complete the administrative requirements for applying for business capital loans, the territory conditions that affect the availability of internet networks to access tax billing and the economic condition of MSME taxpayers during the Covid-19 pandemic. In addition, there are objections to the applicable policies because they are considered burdensome or unfair. The perception of injustice in the collection of Final Income Tax, because the tax is calculated based on gross income, does not reflect the ability to pay taxes, so it is considered to hamper business continuity if the taxpayer pays taxes in accordance with applicable regulations. The basis for imposition of Final Tax is considered to ignore the difference in profit margins from one business to another, as well as the lack of adequate public services and the distribution of MSME assistance which is considered uneven as a return for tax contributions.There needs a tax policy whice reflects the principle of equity; implementation of more optimal education, counseling and tax campaigns; build a positive public perception of tax collection; the existence of transparency and accountability of public financial managers and the responsiveness of public service providers; and the need to empower the taxpayer community by establishing a dialogue forum between taxpayers and the government so that taxpayers can convey their hopes and problems regarding taxation, in particular the policy of tax rates and tax bases for the MSME sector so that increased tax compliance can be achieved.

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