OPTIMALISASI MODEL MITIGASI STIMULUS PAJAK PASCA COVID-19

Authors

  • Alya Fara Nur Afifah Universitas Sebelas Maret
  • Ayra Adlina Mahanani Zahra Universitas Sebelas Maret
  • Azaa Kamalia Universitas Sebelas Maret
  • Khoirunnisa Mustika Dewi Universitas Sebelas Maret
  • Rizki Ananda Putra Universitas Sebelas Maret
  • Asianto Nugroho Universitas Sebelas Maret
  • Sapto Hermawan Universitas Sebelas Maret

DOI:

https://doi.org/10.23887/jatayu.v5i3.55824

Keywords:

Covid-19, pajak, optimalisasi, PPh final, pengurangan pajak, UMKM.

Abstract

Penelitian ini bertujuan untuk menganalisis dan menawarkan Optimalisasi Model Mitigasi Stimulus Pajak Pasca Covid-19. Artikel ini bersifat eksploratif dengan pendekatan kuantitatif. Data yang digunakan adalah laporan dari perusahaan yang terdaftar di BEI. Sampel yang digunakan adalah metode purposive sampling dan diperoleh pada tahun 2017 untuk tahun 2018, kemudian dikualifikasikan dan dikuantifikasi untuk menjawab rumusan masalah yang ada. Hasil kajian menunjukkan bahwa di tengah era Covid-19 terjadi perlambatan pembangunan ekonomi di Indonesia. Dampak dari penurunan jumlah penerimaan pajak, ditambah dengan beban yang besar bagi wajib pajak. Selanjutnya pada era pasca pandemi diperlukan model yang dapat digunakan untuk tax recovery yaitu optimalisasi mekanisme withholding tax, (2) pengenaan PPh final bagi wajib pajak non UMKM, dan (3) efisiensi dari pemungutan pajak.

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Published

2022-11-01

Issue

Vol. 5 No. 3 (2022): November, Jurnal Komunitas Yustisia

Section

Articles

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