Kajian Perpajakan UMKM Dalam Rangka Meminimalisasi Fenomena Bunching

suparna wijaya, Ferry Irawan, Andri Marfiana

Abstract


Fenomena bunching sendiri di dunia Internasional sering dilakukan oleh usaha kecil untuk menghindari batasan dalam kewajiban sebagai Pengusaha Kena Pajak dalam Pajak Pertambahan Nilai dan/atau batasan bagi penggunaan presumptive tax dalam pajak penghasilan. Tujuan penelitian ini adalah untuk mengkaji Peraturan Pemerintah Nomor 23 Tahun 2018 dalam rangka meminimalisasi fenomena bunching. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan tematik analisis. Hasil penelitian menunjukkan bahwa penghindaran pajak merupakan salah satu upaya yang dapat dilakukan oleh wajib pajak untuk dapat meminimalisasi pembayaran pajak dengan cara memanfaatkan celah (loophole) yang ada dalam peraturan perundang-undangan. Peraturan Pemerintah Nomor 23 Tahun 2018 merupakan ketentuan yang memberikan kemudahan bagi wajib pajak untuk dapat memenuhi kewajiban pajaknya. Namun demikian, penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 dapat dimanfaatkan oleh wajib pajak untuk meminimalisasi beban pajak yang harus dibayar. Penelitian ini memberikan dua rekomendasi penting, yaitu: pengaturan lebih lanjut terkait operasional secara komersial, dan ketentuan mengenai pekerjaan bebas.

Keywords


Penghindaran pajak; Perencanaan pajak; Perpajakan UMKM

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References


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DOI: http://dx.doi.org/10.31000/bvaj.v6i2.6987

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