Implementasi Kebijakan Insentif Ppn Atas Penyerahan Jasa Sewa Ruangan Atau Bangunan Kepada Pedagang Eceran Yang Ditanggung Pemerintah (Pada KPP Pratama Jakarta Cempaka Putih) Tahun 2021

Authors

  • Salsa Azrha Aurel Institut Ilmu Sosial dan Manajemen STIAMI
  • Notika Rahmi Institut Ilmu Sosial dan Manajemen STIAMI

DOI:

https://doi.org/10.31334/jiap.v2i1.2900

Abstract

During the COVID-19 pandemic, many taxable entrepreneurs (PKPs) engaged in retail experienced a very drastic decline in turnover and even went bankrupt. Therefore, the government issued a rental VAT incentive policy aimed at taxable entrepreneurs in the retail sector or retail traders. The policy aims to ease financial expenditures and prevent taxable entrepreneurs from stopping their business. The purpose of this study is to determine the implementation of the rental VAT incentive policy which aims to encourage PKPs to continue to pay taxes during the COVID-19 pandemic, which is not yet known when it will end. This study used a qualitative descriptive method, where in collecting data the   author   conducted   interviews,   observations,   and   documentation   using   Edward   III's theory which contains 4 indicators, namely communication, resources, disposition, and bureaucratic structure. The results of this study indicate that the VAT incentive policy has been implemented quite well, and has succeeded in helping PKPs’ finance. However, the campaign   carried   out   by   the Primary Tax   Office of Cempaka Putih   is   still   not   very effective because it only uses electronic media such as WhatsApp and Gmail. As a result, there are still PKPs who are confused about how to utilize the rental VAT incentive policy.

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Dokumentasi

Peraturan Menteri Keuangan Republik Indonesia Nomor 102/PMK.010/2021 Tentang Pajak Pertambahan Nilai Atas Penyerahan Jasa Sewa Ruangan Atau Bangunan Kepada Pedagang Ecaran Yang DItanggung Pemerintah Tahun Anggaran 2021.

Peraturan Menteri Keuangan Republik Indonesia Nomor 8/PMK.03/2021 Tentang Tata Cara Pemungutan, Penyetoran, Dan Pelaporan Pajak Pertambahan Nilai Atau Pajak Pertambahan Nilai Dan Pajak Penjualan Atas Barang Mewah Oleh Badan Usaha Milik Negara dan Perusahaan Tertentu Yang Dimiliki Secara Langsung Oleh Badan Usaha Milik Negara Sebagai Pemungut Pajak Pertambahan Nilai.

Peraturan Menteri Keuangan Republik Indonesia Nomor 82/PMK.03/2021 Tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 9/PMK.03/2021 Tentang Insentif Pajak Untuk Wajib Pajak Terdampak Pandemi Corona Virus Disease 2019

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Published

2023-01-19

Issue

Vol. 2 No. 1: Januari 2022

Section

Articles

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