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"ABSTRAKPenelitian ini bertujuan untuk menganalisis apakah kebijakan PPh Final yang akan diberlakukan kepada sektor UMKM akan mengalami benturan dengan Skema Norma Penghitungan Penghasilan Netto bagi Wajib Pajak Orang Pribadi (Skema I) dan Skema Fasilitas Pengurangan Tarif PPh Badan sebesar 50% bagi Wajib Pajak Badan (Skema II), menganalisis kelemahan dari kedua skema yang telah ada, skema PPh Final yang akan diberlakukan dan kendala yang akan dihadapi bila Skema PPh Final ini diberlakukan. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif. Teori yang digunakan dalam penelitian ini adalah Sistem Perpajakan, Insentif Pajak, Cash Economy, Hard-to-Tax, Presumptive Income Tax dan Konsep UMKM.Kendala yang dihadapi DJP dalam pelaksanaan Skema I dan Skema II adalah: (a) sulit menjaring pelaku UMKM, (b) tidak melaksanakan kewajiban pajak, (c) Administrasi Perpajakan yang memberatkan, (d) kecilnya rasio Petugas Pajak dengan WP terdaftar. Skema penerapan PPh Final kepada sektor UMKM adalah WPOP dan Badan yang melakukan kegiatan usaha yang memiliki peredaran bruto dalam setahun kurang dari Rp. 4.800.000.000, kecuali Pedagang Asongan dan Kaki Lima, merupakan Subjek PPh Final dengan tarif sebesar 1% dari peredaran bruto selama sebulan. Skema Pengenaan PPh Final akan mengalami benturan dengan pelaksanaan Skema Skema I dan Skema II, karena skema PPh Final tersebut ditujukan kepada Wajib Pajak Orang Pribadi dan Badan yang ketentuan kewajiban perpajakannya telah diatur oleh kedua skema tersebut selain itu dasar hukum yang digunakan dalam PPh Final tersebut tidak tepat. Kendala yang akan dihadapi DJP atas penerapan Skema PPh Final adalah (a) Potensi kehilangan penerimaan pajak, (b) Menimbulkan kebingungan bagi WP yang masuk dalam kategori Subjek PPh Final, (c) ketersediaan petugas pajak dilapangan untuk mensosialisasikan kebijakan ini.Upaya untuk mengatasi kendala tersebut adalah Memanfaatkan TI sebagai media sosialisasi, pendampingan, penyederhanaan sistem administrasi perpajakan, menambah jumlah pegawai pajak sebagai. Perlu kejelasan apakah kebijakan PPh Final ini merupakan suatu pilihan selain Skema I dan Skema II, Mempersiapkan mekanisme kontrol sistem administrasi perpajakan. Mempersiapkan payung hukum yang kuat mengenai kedudukan kebijakan PPh Final. Menggiatkan Program Ekstensifikasi Wajib Pajak, Sosialisasi dan Menambah jumlah pegawai pajak sebagai solusi untuk mengantisipasi kendala yang akan dihadapi oleh DJP.

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ABSTRACTThis study aims to analyze whether the final income tax policy that will be applied to the MSMEs sector will experience a collision with Scheme Deemed Net Income for the individual taxpayer (Scheme I) and Scheme Facilities Corporate Income Tax Rate Reduction by 50% for Corporate Taxpayers (Scheme II), analyze the drawbacks of two existing schemes, the final income tax scheme would apply and obstacles that will be encountered if the final income tax scheme is implemented. The method used in this study is qualitative. The theory used in this study is the Tax System, Tax Incentives, Cash Economy, Hard-to-Tax, Presumptive Income Tax and Concept MSMEs.Obstacles encountered in the implementation of the DGT Scheme I and Scheme II are: (a) it is difficult to capture the perpetrators of MSMEs, (b) no tax obligations, (c) Taxation burdensome, (d) the small ratio of the Tax Officer with the registered taxpayer. Final Income Tax Scheme application to MSME sector is Individual Taxpayers and Corporate Taxpayers conducting business with gross turnover in a year is less than Rp. 4.8 billion, except Asongan and Merchants Street, is subject to final income tax rate of 1% of gross turnover during the month. Final Income Tax Imposition scheme would clash with the implementation of the Scheme Scheme I and Scheme II, because the Final Income Tax schemes aimed at the individual taxpayer and the tax obligation provisions governing body set up by the two schemes. Besides the legal basis used in the final income tax is not appropriate. Constraints that will be faced by the DGT's final income tax scheme is the application of (a) the potential loss of tax revenue, (b) Causing confusion for Taxpayers that fall into the category final income, (c) the availability of tax officers in the field to disseminate this policy.Efforts to overcome these obstacles are Leveraging IT as a medium of dissemination, facilitation, simplification of the tax administration system, increasing the number of tax officers. Need clarity whether this final income tax policy is an option in addition to Scheme I and Scheme II, Preparing tax administration system control mechanism. Preparing a strong legal framework regarding the position of final income tax policy. Taxpayer extensification program intensified, Socialization and Increase the number of tax officers as a solution to anticipate obstacles to be faced by the DGT."

"Analisis Kebijakan Pajak Penghasilan Sektor Usaha Kecil Mikro Kecil Dan Menengah Di Indonesia : Pembelajaran Dari Jepang Usaha Mikro Kecil dan Menengah mempunyai kontribusi yang besar terhadap Produk Domestik Bruto di Indonesia. Untuk menaikkan kontribusi kepada negara, pemerintah membuat kebijakan pajak penghasilan untuk wajib pajak sektor Usaha Kecil dan Menengah. Penelitian ini bertujuan untuk mengalisis kebijakan pajak penghasilan untuk wajib pajak sektor Usaha Mikro Kecil dan Menengah di Indonesia dengan membandingkan kebijakan pajak penghasilan untuk Wajib Pajak sektor Usaha Mikro Kecil dan Menengah di Jepang sebagai pembelajaran. Dan menganalisis strategi Jepang dalam kebijakan pajak penghasilan untuk Wajib Pajak sektor Usaha Mikro Kecil dan Menengah sebagai pembelajaran Penelitian dilakukan dengan cara menganalisis data kualitatif dengan tipe penelitian deskripif dimana diuraikan data yang berupa informasi dan teori yang diperoleh dari studi kepustakaan. Sumber data dalam penelitian ini adalah data primer yang diperoleh dari haasil wawancara dan data sekunder yang diperoleh dari literatur, buku dokumen dan jurnal penelitian yang memiliki kaitan degan tema penelitian ini.

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Analysis of Income Tax Policy of Small Micro Enterprise SectorSmall And Medium In Indonesia Learning From Japan Small and Medium Micro Enterprises have a large contribution to Gross Domestic Product in Indonesia. To increase the contribution to the state, the government creates an income tax policy for the taxpayer of the Small and Medium Business sector. This study aims to analyze income tax policy for taxpayer of Micro Small and Medium Enterprises sector in Indonesia by comparing income tax policy for Taxpayer of Small and Medium Enterprises sector in Japan as learning. And analyze Japanese strategy in income tax policy for Taxpayer of Micro Small and Medium Enterprises sector as learning. The research is done by analyzing qualitative data with descriptive research type where the data is described in the form of information and theory obtained from literature study. Sources of data in this study are primary data obtained from interviews and secondary data obtained from literature, document books and research journals that have relevance degan theme of this study. "

"Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian Indonesia. Namun, kontribusi UMKM terhadap perpajakan Indonesia masih jauh dari maksimal. Penelitian ini menguji pengaruh tiga faktor penting terhadap kepatuhan pajak pada Usaha Mikro di Indonesia, yaitu Pengetahuan Pajak, Tarif Pajak, serta Kesetaraan dan Kewajaran, dengan menggunakan regresi berganda. Survei secara online dilakukan untuk mengumpulkan data dari 122 responden di kota Surabaya dan berfokus pada wajib pajak perusahaan mikro. Hasil penelitian menunjukkan bahwa Pengetahuan Pajak, Tarif Pajak, serta Kesetaraan dan Kewajaran berpengaruh signifikan terhadap kepatuhan pajak di kalangan wajib pajak usaha mikro. Pengetahuan perpajakan memiliki pengaruh paling signifikan terhadap perilaku kepatuhan di kalangan wajib pajak.

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Micro, Small, and Medium Enterprises (MSMEs) have an essential role in Indonesia's economy. However, the contribution of MSMEs to Indonesian taxation is still far from reaching the maximum point. This research examines the effect of three critical factors on tax compliance among the Micro Enterprises in Indonesia, namely Tax Knowledge, Tax Rate, and Equity and Fairness, by using multiple regression. An online survey was conducted to collect data from 122 respondents in Surabaya and focused on micro-enterprises taxpayers. The result indicates that Tax Knowledge, Tax Rate, Equity and Fairness significantly impact tax compliance among the micro-business taxpayers. Tax Knowledge had the most significant impact on compliance behavior among the taxpayers."

"ABSTRAKHukum Pajak di Indonesia tidak mengenal istilah UKM, sehingga saat ini UKM di Indonesia dikenakan pajak seperti Wajib Pajak lainnya dan tidak ada kekhususan. UKM ini masih banyak yang belum terdaftar sebagai Wajib Pajak, dan belum mempunyai Nomor Pokok Wajib Pajak (NPWP),karena itu pemerintah mempunyai rencana untuk membuat suatu peraturan pemerintah yang mengatur khusus pajak untuk UKM. Rencana tarif yang akan diberlakukan adalah 1% PPh dan 1% PPN dihitung dari omzet per tahun untuk pengusaha UKM dengan omzet 300 juta 􀂱 4,8 Milyar. Sedangkan untuk pengusaha UKM dengan omzet 300 juta ke bawah dikenai 0,5% dari omzet per tahun. Pengenaan pajak UKM ini dapat diimplementasikan karena tidak bertentangan dengan peraturan pajak PPh dan PPN yang sudah ada. Bila dilihat dari sisi keadilan, maka rencana pengenaan pajak ini sudah memenuhi asas keadilan karena setiap Wajib Pajak yang sudah memperoleh penghasilan diatas Penghasilan Tidak Kena Pajak harus membayar kewajibannya yaitu membayar pajak pada Negara. Tarif baru juga sudah merupakan keringanan, dibandingkan apabila UKM harus membayar dengan tarif normal Pasal 17. Rencana pengenaan pajak untuk UKM ini juga memiliki keseluruhan. Dan bagi UKM yang mempunyai omzet dibawah 300 juta seharusnya tidak dikenakan pajak karena akan memberatkan mereka. Rencana pengenaan pajak ini juga diharapkan memberi kemudahan dalam pembayaran pajaknya dan penyederhanaan dalam mengisi SPT dalam rangka memberikan laporan pajaknya.

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ABSTRACTTax laws in Indonesian SMEs are not familiar with the term, so that the current Indonesian SMEs are taxed like other taxpayers, and there was no specificity. SMEs are still many who have not registered as a taxpayer, and not have a Taxpayer Identification Number (TIN), because the government has a plan to create a special government regulations governing tax for SMEs. Tariff plans which will be applied is 1% income tax and 1% VAT is calculated on the turnover per year to SMEs with a turnover of 300 million - 4.8 billion. While for SMEs with a turnover of EUR 300 million down 0.5% from the turnover per year. Taxation of SMEs can be implemented because it is not contrary to the Income Tax and VAT regulations that already exist. When viewed from the side of justice, then the tax plan meets the principle of fairness because every taxpayer who already earn above exemption must pay the obligations to pay taxes to the State. New tariff also has a lightening, than if SMEs have to pay the normal fare of Article 17. Plans for the taxation of SMEs also have the disadvantage of not knowing the term "loss" as calculated from the overall turnover. And for SMEs that have a turnover below 300 million should not be taxed because it would incriminate them. Taxation plan is also expected to provide convenience and simplicity in tax payments in filling tax returns in order to provide tax returns."

"Usaha Kecil Menengah (UKM) memberi kontribusi yang cukup signifikan bagi produk domestik bruto negara. Untuk meningkatkan kontribusi UKM pemerintah menerbitkan kebijakan pajak penghasilan final terhadap usaha dengan peredaran bruto tertentu. Penelitian ini menganalisis kebijakan pengenaan pajak penghasilan final terhadap Usaha Kecil Menengah (UKM) Yang Memiliki peredaran bruto kurang dari 4,8 Miliar Ditinjau Dari Asas Ease Of Administration. Penelitian deskriptif ini menggunakan pendekatan kualitatif dengan wawancara mendalam dan studi pustaka sebagai teknik pengumpulan data. Hasil penelitian ini menunjukkan dari asas ease of administration kebijakan ini sudah memenuhi asas ease of administration. Dari segi cost of collection, pada awal diterbitkannya, kebijakan ini akan memiliki biaya pemungutan yang lebih besar dibanding biaya pemungutan pemajakan umum.

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Small and Medium Enterprises (SMEs) contribute significantly to the country’s gross domestic product. To increase the contribution of SMEs, government issued final tax policies to businesses with particular gross turnover. This research analyzes the final income tax policy on Small and Medium Enterprises (SMEs) that have the gross turnover of less than 4.8 bilion, reviewed from Ease of Administration Principles. This descriptive research used quantitative approach with in-depth interview and literature study as-collection techniques. The results of this research shows that this policy has fulfilled the Ease of Administration principles. In terms of cost of collection, in the beginning of the issued, this policy will have greater cost of collection compared to general taxation’s cost of collection."

"Usaha Mikro, Kecil, dan Menengah tidak terlepas dari pengenaan pajak penghasilan. Pemerintah mengeluarkan Peraturan Pemerintah (PP) Nomor 23 Tahun 2018 yang merelaksasi tarif pajak penghasilan (PPh) final bagi wajib pajak usaha kecil menengah (UKM), dari 1% menjadi 0,5% dan berlaku sejak 1 Juli 2018. Pelaku UKM yang bisa memanfaatkan PPh final dengan tarif khusus ini adalah yang memiliki omzet maksimal Rp 4,8 miliar setahun. Masalah yang akan dijadikan fokus penelitian antara lain Bagaimana Perbandingan Definisi UMKM yang dikenakan PPh Final dalam PP Nomor 23 Tahun 2018 dengan Definisi UMKM dalam Undang-undang No. 20 Tahun 2008, dan Apakah pengenaan pajak penghasilan final telah berdasarkan azas keadilan hukum dan perlindungan terhadap pelaku usaha UMKM setelah terbitnya PP Nomor 23 Tahun 2018. Metode Penelitian dilakukan yuridis normatif dengan menggunakan data sekunder yang bersumber dari bahan hukum primer dan sekunder.Dari hasil penelitian ditemukan ditinjau dari segi keadilan dan perlindungan hukum terhadap UMKM dalam perpajakan (equity principle), pengenaan pada PPh Final tidak sesuai dengan prinsip keadilan dan perlindungan  karena tidak mencerminkan kemampuan membayar (ability to pay). Pemajakan yang adil adalah bahwa semakin besar penghasilan maka semakin besar pula pajak yang harus dibayar. Ini disebut dengan keadilan vertikal atau vertical equity. Penghasilan yang dimaksud disini adalah penghasilan neto. Berhubung PPh Final dihitung langsung dari peredaran bruto maka pemajakan tersebut tidak sesuai dengan konsep keadilan dalam pemajakan. Bahkan di dalam keadaan rugi pun, dengan pengenaan PPh Final seseorang atau badan usaha tetap harus membayar pajak.

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Micro, Small and Medium Enterprises can’t be excluded from income tax imposition. The Government Regulation (PP) Number 23 year 2018 issued by the government which relaxed income tax rate for small and medium enterprises (SME) taxpayers from 1% to 0.5% was valid from 1 July 2018. SMEs that can utilize the special rate final income tax rate are ones that has a maximum turnover of 4.8 billion rupiah per year. The main focus on this research includes Definition Difference between MSMEs subjected to the Final income tax rate of Government Regulation Number 23 Year 2018 and MSMEs subjected to the constitutional law Number 20 year 2008, also whether the imposition of final income tax has been based on the principle of legal justice and protection of MSME business after Government Regulation Number 23 of 2018 was issued. The method of research is normative juridical using secondary data from primary and secondary legal materials.

Research results shows that in terms of justice and legal protection of the MSMEs related to taxation (equity principle), the imposition of Final income tax rate is not in accordance with the principles of justice and protection because it doesn’t reflect ability to pay. Fair taxation is that the greater the income, the greater the tax obligation. This is defined as vertical equity. The income referred is net income. Final income tax rate is calculated directly from gross circulation, which is why the taxation is not in accordance with the concept of justice in taxation. Even in a state of loss, with the imposition of Final Income Tax each person and business entity must pay taxes."

"Skripsi ini membahas mengenai perbedaan pengaturan antara Pasal 31E Undang-Undang No. 36 Tahun 2008 tentang Pajak Penghasilan dan Peraturan Pemerintah No. 46 Tahun 2013 tentang Pajak Penghasilan Atas Penghasilan Dari Usaha yang Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto Tertentu dalam mengatur pajak penghasilan bagi wajib pajak yang memiliki peredaran bruto tidak lebih dari Rp 4,8 miliar. Penelitian ini adalah adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menyarankan bahwa perlu adanya pengharmonisasian pengaturan mengenai pajak penghasilan untuk wajib pajak dengan peredaran bruto tidak lebih dari Rp 4,8 miliar untuk memberikan kepastian hukum kepada wajib pajak yang bersangkutan.

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This thesis discusses about the difference regulation between Article 31E Law No. 36 of 2008 on Income Tax and Government Regulation No. 46 of 2013 on Income Tax on Income from Business Received or Obtained by Assessable with Certain Gross Turnover in regulating tax income for assessable with not more than 4,8 billion rupiah gross turnover. This research is qualitative descriptive interpretive.

This research result suggested that there is a necessity to conform income tax regulation on income tax with gross turnover not more than 4,8 billion rupiah to give legal certainty to assessable."

"Alternative Policy in the Final Tax on Stock Sales Conducted Through Stock ExchangesBeginnings 1995, any gains received by any individual person or body corporate on stock sales which are conducted through stock exchanges have been subjected to a final tax of 0.1% of their gross value. The tax is withheld by the stock exchange, broker, or dealer concerned. In practice, this policy has caused problems due to the fact that the tax is conclusive in nature such that one cannot claim that the economic resources in the form of money or funds received from stock sales are revenue until any costs and/or expenses which may be incurred are taken into consideration. In addition, in a bearish market even taxpayers who have suffered capital losses must pay this tax. Such losses cannot be compensated for or refunded. However, in a bullish market the policy is found "favorable" as stock sellers are not subject to the maximum marginal tax rate of 30% but a final tax of a mere 0.1% of any capital gains they enjoy.

Discussion focuses on such things as the reasons for the introduction of the final tax, whether this tax meets the principles of justice, problems which arise from this tax and how to apply it to foreign taxpayers in connection with tax treaties.

In addition to the concept of income, particularly the accretion concept of income, four maxims, equality, certainty, convenience and economy, were employed to deal with such issues.

For this purpose, the author reviewed the final tax policy employing a descriptive and analytical method through both desk research and field research to gather the relevant data and information.

From the review, the author has found that the policy has caused injustice to taxpayers. Taking into consideration the ideals as set forth in the accretion concept of income or the S-N-S concept, an increase in economic capacity which forms an income serves as the net earnings which permit deduction from any costs which may be incurred and connected with the processes to gain, collect and maintain such an income. In addition, this increase must be capable of being measured and must not distinguish between the types of its source so that horizontal equity may be applied, equal treatment for the equals. In further addition, the policy employs a flat rate. As a result, small-scale taxpayers bear an equal rate to that born by large-scale taxpayers. Ideally, tax rates should reflect vertical equity In that the more income one enjoys the bigger tax burden he should bear, unequal treatment for the unequal.

Notwithstanding, tax authorities hold the sovereign tax power and have an interest in the supervision and securing tax receipt potential, in particular that from securities taxpayers. Notwithstanding its simplification effect on tax collection, the self-assessment system which has been introduced through the Income Tax Law has brought about technical problems in the reporting of capital gains on stock sales through annual returns.

In order to deal with the problems above, the author recommends revoking the charging of the final tax on stock sales and treating such sales as withholding tax objects instead. Hence, it is expected that tax authorities will not lose tax receipt potential at one time from stock transactions on stock exchanges and that taxpayers' concern with equity will be answered.

xii + 119 pages

Bibliography: 30 books, 11 official documents, several daily general newspapers (from the years 1970 up to and including 2001)"

"Kebijakan tarif pajak restoran sebesar 10 (sepuluh) persen di DKI Jakarta dirasa kurang mencerminkan kesetaraan diantara para pengusaha makanan dan minuman. Karena dengan pengenaan tarif pajak yang sama untuk setiap jenis usaha makanan dan minuman menyebabkan golongan masyarakat berpendapatan rendah menanggung beban pajak yang sama atau bahkan secara proporsional lebih tinggi dibandingkan dengan golongan masyarakat berpendapatan besar. Penelitian ini akan menganalisis tentang evaluasi kebijakan pajak restoran di DKI Jakarta dengan menggunakan perhitungan C-Efficiency Ratio dan kriteria good tax policy dari aspek economic efficiency. Hasil penelitian menunjukkan bahwa dari perhitungan C-Efficiency Ratio, tingkat efisiensi pemungutan pajak restoran perlu ditingkatkan kembali. Berdasarkan kriteria good tax policy bahwa dalam praktiknya terdapat beberapa asas belum sepenuhnya diaplikasikan dalam pemungutan pajak restoran di DKI Jakarta sehingga diperlukan rekonstruksi kebijakan tarif pajak restoran, salah satunya dapat dibuat dengan model levelling tarif. Dengan levelling tarif diharapkan usaha makanan dan minuman yang selama ini belum terdaftar sebagai objek pajak restoran dapat masuk kedalam sistem pajak restoran sesuai dengan kemampuan yang tercermin dalam peredaran bruto penjualan. Hal ini merupakan salah satu upaya mengoptimalkan penggalian potensi penerimaan pajak restoran di DKI Jakarta.

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The restaurant tax rate policy of 10 (ten) percent in DKI Jakarta does not reflect equality between food and beverage entrepreneurs. This is because the imposition of the same tax rate for each type of food and beverage business causes low-income groups to bear the same tax burden or even proportionally higher than those with high-income groups. This study will analyze the evaluation of restaurant tax policy in DKI Jakarta using the calculation of the C-Efficiency Ratio and the criteria for good tax policy from the aspect of economic efficiency. The results showed that from the calculation of the C-Efficiency Ratio, the efficiency level of restaurant tax collection needs to be increased again. Based on the criteria of a good tax policy, in practice there are several principles that have not been fully applied in the collection of restaurant taxes in DKI Jakarta, so it is necessary to reconstruct the restaurant tax rate policy, one of which can be made with a rate leveling model. By leveling rates, it is hoped that food and beverage businesses that have not been registered as objects of restaurant tax can enter the restaurant tax system in accordance with their capabilities as reflected in gross sales turnover. This is an effort to optimize the exploration of potential restaurant tax revenues in DKI Jakarta."

"Penelitian ini bertujuan untuk menggali fenomena rendahnya kepatuhan pajak sektor jasa konstruksi dan tidak efektifnya skema PPh Final meningkatkan kepatuhan pajak sektor jasa konstruksi. PPh Final Skema PPh Final umumnya diterapkan pada penghasilan usaha sektor hard-to-tax dan penghasilan pasif. Landasan teori yang digunakan adalah Theory of Planned Behavior and The "Slippery Slope" Framework. Penelitian ini menggunakan pendekatan kualitatif dengan instrumen penelitian wawancara yang bersifat semi terstruktur dan open-ended. Partisipan wawancara adalah pegawai Direktorat Jenderal Pajak. Dari 11 (sebelas) partisipan, 9 (sembilan) merupakan Pemeriksa Pajak dan 2 (dua) merupakan pejabat di bagian regulasi. Hasil penelitian menunjukkan akar permasalahan kepatuhan pajak berasal dari Wajib Pajak, otoritas pajak, lingkungan ekternal Wajib Pajak, maupun dari sisi regulasi. Berdasarkan Theory of Planned Behavior, skema PPh Final berdampak buruk terhadap norma subjektif dan kontrol perilaku persepsian, kemudian mempengaruhi niat untuk patuh dan perilaku kepatuhan Wajib Pajak sektor jasa konstruksi. Berdasarkan The "Slippery Slope" Framework, skema PPh Final mengurangi persepsi Wajib Pajak akan kewenangan otoritas pajak, dan kemudian berpengaruh negatif terhadap kepatuhan pajak yang dipaksakan. Untuk meningkatkan kepatuhan pajak sektor jasa konstruksi perlu dilakukan edukasi kepada Wajib Pajak sektor jasa konstruksi, peningkatan pengawasan dan pemeriksaan pajak, serta perubahan skema PPh Final jasa konstruksi.

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This study aims to explore the phenomenon of low tax compliance in the construction sector and the ineffectiveness of the Final Income Tax to increase tax compliance in the construction sector. Final Income Tax schemes are usually applied to business income from the hard-to-tax sector and passive income. This study uses the Theory of Planned Behavior and The "Slippery Slope" Framework. This study uses a qualitative research method with semi-structured and open-ended interviews with tax officials. Of the eleven interviewees, nine are tax auditors, and two are policy makers. The results show that the root of the tax compliance problem comes from the taxpayer, tax authorities, the taxpayer's external environment, and the regulation. Based on the Theory of Planned Behavior, the Final Income Tax scheme harms subjective norms and perceived behavioral control so that it affects the intention to comply and the tax compliance behavior of contractor taxpayers. Based on The "Slippery Slope" Framework, the Final Income Tax reduces the Taxpayers' perception of the Tax Authority's power and impacts enforced tax compliance. To improve the construction sector's tax compliance, it is necessary to educate contractor taxpayers, increase supervision and tax audit probabilities, and change the Final Income Tax scheme for construction sector.

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