Pengaruh Pemahaman Akuntansi dan Ketentuan Perpajakan Terhadap Penyetoran dan Pelaporan Pajak pada Perusahaan Rintisan (Startup) = The Effect Of Understanding Accounting and Tax Provisions On Tax Deposits and Reporting In Startup Companies

Panduwinata, Vina (2022) Pengaruh Pemahaman Akuntansi dan Ketentuan Perpajakan Terhadap Penyetoran dan Pelaporan Pajak pada Perusahaan Rintisan (Startup) = The Effect Of Understanding Accounting and Tax Provisions On Tax Deposits and Reporting In Startup Companies. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Revolusi industri pada tahun 2016 menjadi fenomena awal kepopuleran industri rintisan (startup) dimana terjadi kemudahan akses melalui gawai canggih yang menggabungkan teknologi digitalisasi dan GPS (Global Positioning System). Objek penelitian adalah perusahaan rintisan (startup) di Jakarta. Studi kasus penelitian ini membahas tentang pengaruh pemahaman akuntansi dan ketentuan perpajakan terhadap penyetoran dan pelaporan pajak pada perusahaan rintisan (startup). Ruang lingkup penelitian ini adalah pemahaman akuntansi dan ketentuan pajak, dan pengaruh yang timbul terhadap penyetoran dan pelaporan pajak jika memahami keduanya. Tujuan penelitian ini yaitu mengetahui apakah pengaruh yang timbul apabila memahami akuntansi dan ketentuan pajak saat menyetor dan melaporkan pajak. Metode penelitian kualitatif berjenis Grounded Theory, dimana penulis sebagai instrument kunci. Sumber data berupa data primer yang diperoleh langsung dari narasumber (key information). Metode pengambilan sampel menggunakan teknik non probabilitas (nonprobability sampling) dengan jenis purposive sampling. Metode pengolahan data melalui reduksi, penyajian data dan verifikasi data. Uji validitas data yang digunakan adalah uji konfirmabilitas (Confirmability). Hasil penelitian menunjukkan bahwa pemahaman akuntansi dan ketentuan perpajakan tidak memberikan pengaruh positif dalam menyetorkan dan melaporkan pajak secara transparan. Kesimpulan dalam penelitian ini yaitu belum menerapkan akuntansi umum (menggunakan basis kas), kurang memahami ketentuan pajak, pemahaman akuntansi dan ketentuan pajak tidak memberikan pengaruh positif terhadap penyetoran dan pelaporan pajak serta penyajian data tidak sepenuhnya transparan./ The industrial revolution in 2016 became the initial phenomenon of the popularity of startup industries where there was easy access through sophisticated devices that combined digitalization technology and GPS (Global Positioning System). The object of research is a startup companies in Jakarta. This research case study discusses the effect of understanding accounting and tax provisions on tax deposits and reporting in startup companies. The scope of this research is the understanding of accounting and tax provisions, and the effect that arises on tax deposits and reporting if they understand both. The purpose of this study is to determine whether the effect that arises when understanding accounting and tax provisions when depositing and reporting taxes. The qualitative research method is grounded theory type, where the author is the key instrument. Sources of data in the form of primary data obtained directly from sources (key information). The sampling method used a non-probability sampling technique with purposive sampling. The method of data processing is through reduction, data presentation and data verification. The validity test of the data used is the confirmability test. The results showed that understanding of accounting and taxation provisions did not have a positive effect on depositing and reporting taxes transparently. The conclusions in this study are that they have not applied general accounting (using a cash basis), lack of understanding of tax provisions, understanding of accounting and tax provisions do not have a positive influence on tax deposits and reporting and the presentation of data is not fully transparent.

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