ABSTRAK
Pajak Penghasilan (PPh) Pasal 25 ayat (7) huruf c adalah angsuran Pajak Penghasilanyang harus dilunasi Wajib Pajak Orang Pribadi Pengusaha Tertentu (WP OPPT) setiapbulannya dihitung berdasarkan persentase tertentu dari peredaran bruto/omzet. Dalampelaksanaan pemungutan PPh Pasal 25 menggunakan prinsip self assessment system, dengansistem ini Wajib Pajak (WP) diberikan kepercayaan penuh untuk menghitung kewajibanperpajakannya yang harus disetor dan dilaporkan ke Kantor Pelayanan Pajak (KPP) melaluiSurat Pemberitahuan (SPT) Pajak Penghasilan. Maka skripsi ini membahas bagaimanaimplementasi pemungutan PPh Pasal 25 ayat (7) huruf c, bagaimana pendapat WP OPPTmengenai kebijakan pemungutan PPh Pasal 25 ayat (7) huruf c, dan apakah hambatanhambatanyang dihadapi oleh KPP dan WP OPPT dalam melaksanakan pemungutan PPhPasal 25 ayat (7) huruf c di KPP Pratama Klaten. Penelitian ini menggunakan pendekatankualitatif yang bersifat deskriptif, dengan teknik pengumpulan data wawancara dan literatur.Hasil penelitian ini adalah kesadaran dan pemahaman WP dalam pelaksanaankewajiban PPh Pasal 25 ayat (7) huurf c masih kurang, serta adanya penurunan kontribusipenerimaan PPh Pasal 25/29 OPPT di KPP Pratama Klaten. Sehingga kesimpulan daripenelitian ini adalah bahwa pelaksanaan pemungutan PPh Pasal 25 ayat (7) huruf c bagi WPOPPT di KPP Pratama Klaten belum optimal dikarenakan kurang optimalnya komunikasiyang dilakukan fiskus dengan WP, sumber daya manusia dari segi kuantitas kurangproposional dengan jumlah Wajib Pajak, sikap patuh WP OPPT belum konsisten/masihkurang, pendapat yang diberikan WP OPPT terhadap kebijakan pemungutan PPh Pasal 25ayat (7) huruf c kurang baik., hambatan-hambatan yang dihadapi petugas pajak dalammelaksanakan kebijakan ini adalah masyarakat kurang antusias, WP pindah tempat usaha,sumber daya manusia (petugas pajak) tidak proposional dengan jumlah WP, belum adanyalaw inforcement yang tegas, sedangkan hambatan yang dihadapi WP merasa kesulitan dalammenghitung PPh terutang pada akhir tahun, WP merasa kesulitan dalam melakukan pengisianpada SSP dan SPT Tahunan, dan kemudahan pengadaan fomulir pajak (seperti: SSP).
ABSTRACT
Income Tax (VAT) of Article 25 paragraph (7) letter c is the income tax installmentmust be paid in individual taxpayer Specific Employers (WP OPPT) per month calculated ona percentage of gross income / turnover. Tax collection in the implementation of Article 25uses the principle of self assessment system, with this system Taxpayer (WP) is given fulltrust for calculating taxation liabilities that must be paid and reported to the Tax Officethrough the Notice of Income Tax (SPT). So this paper discusses how the implementation ofcollection of Income Tax Article 25 paragraph (7) letter c, how do individual taxpayerEntrepreneur Specific policies regarding the collection of Income Tax Article 25 paragraph(7) letter c, and whether the barriers faced by the Office of Services Tax and Individual TaxPayer Specific Employers in executing the collection of Income Tax Article 25 paragraph (7)letter c in Klaten Tax Office. This study used a qualitative approach is descriptive, withinterview data collection techniques and literature.The results of this research is the awareness and understanding of Taxpayers IncomeTax liability in the implementation of Article 25 paragraph (7) huurf c is still lacking, as wellas a decrease in contribution receipts of Income Tax Article 25/29 of Certain Persons inPrivate Employers Tax Office Primary Klaten. So that the conclusions of this study is that forcollection of income tax under Article 25 paragraph (7) letter c for individual taxpayerCertain Employers at the Tax Office Primary Klaten not optimal due to less optimal fiskuscommunications made by the taxpayer, in terms of human resources less quantityproportional to the number of taxpayers, the attitude of submissive individual taxpayer hasnot been consistent Specific Entrepreneur / still less, given the opinion that individualtaxpayer Employers of Certain Income Tax collection policies of Article 25 paragraph (7)letter c is less good., barrier- obstacles encountered in implementing the tax policy is lessenthusiastic public, taxpayer moved the place of business, human resources (the tax) is notproportional to the number of taxpayers, the lack of strict law inforcement, while the barriersfaced by taxpayers find it difficult to calculating income tax payable at the end of the year,taxpayers find it difficult to perform charging at the Tax Payment (SSP) and the Notice ofIncome Tax (SPT) Annual, and ease of procurement fomulir taxes (such as: SSP). |
