MAULANA, AWANG (2022) IMPLEMENTASI INSENTIF PAJAK TERHADAP PEMUNGUTAN PPH 22 ATAS IMPOR DI “PT. INTI DHARMA GLOBAL INDO”. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Pandemi Covid-19 di Indonesia mengakibatkan permasalahan perekonomian. Pemerintah Indonesia membuat kebijakan pemberian fasilitas insentif perpajakan untuk meringankan beban ekonomi yang disebabkan oleh pandemi Covid-19. Pemberian insentif pajak tersebut berupa pembebasan kewajiban perpajakan. Dalam penelitian ini membahas mengenai Implementasi Insentif Pajak terhadap Pemungutan PPh 22 atas Impor di PT. Inti Dharma Global Indo serta dampak PPh yang terutang akibat adanya insentif pajak. PT. Inti Dharma Global Indo telah mengimplementasikan Insentif Pajak PPh pasal 22 Impor, karena PT. Inti Dharma Global Indo melakukan impor barang untuk penanganan Covid-19. Teknik pengumpulan data berupa observasi, wawancara serta dilengkapi dengan dokumen-dokumen pendukung. Hasil penelitian ini menunjukkan bahwa PT. Inti Dharma Global Indo telah menerapkan Insentif Pajak PPh pasal 22 Impor sesuai dengan PMK Nomor 239/PMK.03.2020 serta dengan adanya insentif pajak sangat berpengaruh terhadap PPh yang terutang di PT. Inti Dharma Global Indo. Kata kunci : Insentif Pajak, PPh 22 , Impor ABSTRACT The Covid-19 pandemic in Indonesia has resulted in economic problems. The Indonesian government has made a policy of providing tax incentive facilities to ease the economic burden caused by the Covid-19 pandemic. The provision of tax incentives is in the form of exemption from tax obligations. This study discusses the implementation of tax incentives on the collection of PPh 22 on imports at PT. Inti Dharma Global Indo and the impact of income tax payable due to tax incentives. PT. Inti Dharma Global Indo has implemented Article 22 Import Income Tax Incentives, because PT. Inti Dharma Global Indo imports goods to handle Covid-19. Data collection techniques in the form of observation, interviews and equipped with supporting documents. The results of this study indicate that PT. Inti Dharma Global Indo has implemented Article 22 Import PPh Tax Incentives in accordance with PMK Number 239/PMK.03.2020 and the existence of tax incentives greatly affects the income tax payable at PT. Inti Dharma Global Indo. Keywords: Tax Incentives, Income Tax, Import
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | AWANG MAULANA | ||||||||
| Date Deposited: | 31 Oct 2022 08:51 | ||||||||
| Last Modified: | 31 Oct 2022 08:51 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8703 |
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