Tata Cara Pemanfaatan Insentif PPH 22 Terhadap Perusahaan Impor

Tambunan, Golvrin (2022) Tata Cara Pemanfaatan Insentif PPH 22 Terhadap Perusahaan Impor. D3 thesis, Universitas Kristen Indonesia.

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Abstract

Pokok permasalahan yang diteliti dan ruang lingkupnya adalah tentang tata cara yang harus dilakukan PT XYZ agar dapat memanfaatkan insentif Pajak Penghasilan Pasal 22 Impor. Insentif pajak merupakan salah satu langkah kebijakan yang diambil pemerintah untuk mengatasi keterpurukan ekonomi akibat pandemi Covid-19. Menghadapi situasi pandemi saat ini, pemerintah telah mengeluarkan Peraturan Menteri Keuangan (PMK) No. 09/PMK03/2021 mengenai Insentif atau Relaksasi bagi wajib pajak yang terkena dampak pandemi Virus Corona 2019 untuk pembebasan pajak penghasilan pasal 22 atas Impor. Penelitian bertujuan untuk mengetahui prosedur yang harus dilaksanakan PT. XYZ agar dapat memanfatkan insentif PPh 22 Covid-19 yang diberikan oleh pemerintah dan melihat kesesuaian antara tahapan yang dilakukan oleh PT XYZ dalam pemanfaatan Insentif PPh 22 Covid-19 dengan ketentuan peraturan perpajakan yang terjadi. Untuk Metode penelitian yang akan digunakan yakni deskriptif kuantitatif. Hasil dari penelitian menyimpulkan dalam memanfaatkan insentif PPh pasal 22 impor terhadap PT XYZ sudah sesuai dengan PMK 09/PMK.03/2021, untuk kesesuian prosedur yang dilakukan oleh PT XYZ selama mendapatkan insentif Covid-19 yang berdasarkan PMK 09/PMK03/2021 untuk bulan Pebruari 2021 dan PMK 149/PMK.03/2021 untuk bulan Nopember 2021 dan termasuk dalam Klasifikasi Lapangan Usaha (KLU). Sedangkan bulan Juni 2021, PT XYZ tidak mendapatkan insentif Covid-19 dikarenakan tidak sesuai dengan Klasifikasi Lapangan Usaha (KLU), sehingga prosedur yang harus dilakukan adalah melakukan pelaporan yang normal menurut PMK 82/PMK.03/2021. Kata Kunci : Pajak Penghasilan Pasal 22 Impor, Pemanfaatan Insentif Pandemi Covid 19./ The main problem under study and its scope is about the procedures that must be carried out by PT XYZ in order to take advantage of the Article 22 Import Income Tax incentive. Tax incentives are one of the policy measures the government takes to deal with the economic slowdown due to the covid-19 pandemic. In the current pandemic situation, the government has issued Minister of Finance Regulation (PMK) Number 09/PMK03/2021 regarding Incentives or Relaxation for taxpayers affected by the 2019 Coronavirus pandemic for the exemption of income tax article 22 (PPh article 22) on imports. This study aims to determine the procedures that must be carried out by PT. XYZ to be able to take advantage Covid-19 PPh 22 incentives provided by the government and see the compatibility between the stages carried out by PT XYZ in the utilization of the Covid-19 PPh 22 Incentives with the provisions of applicable tax regulations. The research method used is quantitative description. The results of the study conclude that in utilizing the income tax incentive article 22 imports at PT XYZ are in accordance with PMK 09/PMK.03/2021, for the conformity of the procedures carried out by PT XYZ while receiving the Covid-19 incentive based on PMK 09/PMK03/2021 for February 2021 and PMK 149/PMK.03/2021 for November 2021 and are included in the Classification of Business Fields (KLU). Meanwhile, in June 2021, PT XYZ did not get the Covid-19 incentive because it doesn't fit Classification of Business Fields (KLU), so the procedure that must be carried out is to carry out normal reporting according to PMK 82/PMK.03/2021. Keywords: Article 22 Import Income Tax, Utilization of Incentives for the Covid 19 Pandemic

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