| dc.description.abstract | Taxes as the largest contributor to state revenue with a fairly wide allocation are expected to lead to better tax growth. Since the Covid-19 pandemic, the growth of tax revenue has decreased. There are several types of taxes, one of which is Income Tax (PPh) Article 21. Based on the pre-research that has been done through the tax volunteer program, it was found that Article 21 Income Tax is the most common type of tax. Therefore, the author is interested in researching the "Analysis of Realization of Income Tax Revenue (PPh) Article 21 Before and During the Covid-19 Pandemic at the Medan Polonia Pratama Tax Service Office.
This study uses primary data obtained through Directorate General of Taxes e-research and interviews with Low Tax Office employees. The secondary data is obtained by conducting literature studies, trusted journals, legislation, and various other written sources.
The highest realization of Income Tax Article 21 will occur in 2021, namely the realization of Rp. 360,864,483,926 or if the percentage of achievement against the target is calculated, it is 120.29%. Then, the lowest realization of Article 21 income tax occurred in 2017, namely the realization of Rp. 279,552,586,256 or its achievement against the target of 106.15%. The Covid-19 pandemic affected the receipt of Income Tax Article 21 , several companies or agencies registered with the Low Tax Office of Medan Polonia carried out layoffs and reduced employee salaries. As an effort to increase the income of Article 21 Income Tax, low tax office of Medan Polonia conducts outreach efforts to socialize taxation to taxpayers, especially treasurers as the main support for Article 21 Income Tax. | en_US |
| dc.description.abstract | Pajak sebagai penyumbang terbesar pendapatan negara dengan pengalokasian yang cukup luas diharapkan mengalami pertumbuhan yang lebih baik. Semenjak pandemi Covid-19, pertumbuhan penerimaan pajak mengalami pemerosotan. Ada beberapa jenis-jenis pajak, salah satunya adalah Pajak Penghasilan (PPh) Pasal 21. Berdasarkan pra penelitian yang telah dilakukan melalui program relawan pajak, didapati bahwa PPh Pasal 21 merupakan jenis pajak yang lebih banyak ditemui. Oleh karena itu, penulis tertarik untuk meneliti tentang ‘’Analisis Realisasi Penerimaan Pajak Penghasilan (PPh) Pasal 21 Sebelum dan Selama Pandemi Covid-19 Di Kantor Pelayanan Pajak (KPP) Pratama Medan Polonia.
Penelitian ini menggunakan data primer yang diperoleh melalui e-riset DJP dan wawancara dengan pegawai KPP. Adapun data sekundernya diperoleh dengan melakukan studi kepustakaan, jurnal terpercaya, Undang-undang, dan berbagai sumber tertulis lainnya.
Realisasi penerimaan PPh Pasal 21 yang tertinggi itu terjadi pada tahun 2021 yaitu realisasinya sebesar Rp. 360.864.483.926 atau jika dihitung persentase pencapaian terhadap targetnya itu sebesar 120.29 %. Kemudian untuk realisasi penerimaan PPh Pasal 21 yang terendah itu terjadi pada tahun 2017 yaitu realisasinya sebesar Rp.279.552.586.256 atau pencapaiannya terhadap target sebesar 106.15 %. Pandemi Covid-19 mempengaruhi penerimaan PPh Pasal 21, beberapa perusahaan atau instansi yang terdaftar di KPP Pratama Medan Polonia melakukan PHK serta pengurangan gaji karyawan. Sebagai upaya peningkatan penerimaan PPh Pasal 21, KPP Pratama melakukan penyuluhan sosialisasi tentang perpajakan kepada para Wajib Pajak khususnya para bendahara sebagai penopang utama PPh Pasal 21. | en_US |
