PENGARUH PENERAPAN PP 23 TAHUN 2018 TERHADAP PENDAFTARAN WAJIB PAJAK DENGAN PEREDARAN BRUTO TERTENTU
Abstract
Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian Indonesia karena menyerap sebagian besar tenaga kerja nasional serta memberikan kontribusi besar terhadap Produk Domestik Bruto. Namun demikian, tingkat partisipasi UMKM dalam sistem perpajakan masih relatif rendah. Pemerintah kemudian menerapkan perubahan kebijakan presumptive tax melalui Peraturan Pemerintah Nomor 23 Tahun 2018 yang menurunkan tarif pajak penghasilan final dari 1 persen menjadi 0,5 persen dengan tujuan meningkatkan kepatuhan pajak dan memperluas basis pajak sektor UMKM. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan PP 23 Tahun 2018 terhadap pertambahan jumlah wajib pajak dengan peredaran bruto tertentu yang mendaftar ke Direktorat Jenderal Pajak serta mengidentifikasi faktor internal dan eksternal yang mempengaruhi proses tersebut. Metode penelitian menggunakan analisis data panel dengan pendekatan fixed effect model terhadap data agregat 34 provinsi di Indonesia selama periode 2015–2019. Variabel penelitian meliputi penerapan PP 23 Tahun 2018 sebagai variabel utama serta beberapa variabel kontrol seperti kegiatan Business Development Service, tingkat inflasi, jumlah penerima kredit perbankan, jumlah individu self-employed, dan rasio fasilitas jalan. Hasil penelitian menunjukkan bahwa penerapan PP 23 Tahun 2018 berpengaruh positif dan signifikan terhadap pertambahan jumlah wajib pajak dengan peredaran bruto tertentu. Selain itu, variabel jumlah penerima kredit dan self-employed yang mempekerjakan buruh tetap juga berpengaruh positif terhadap pendaftaran wajib pajak baru. Sebaliknya, variabel sosialisasi perpajakan, inflasi, self-employed tanpa pekerja tetap, dan fasilitas jalan tidak menunjukkan pengaruh signifikan. Penelitian ini menyimpulkan bahwa kebijakan penurunan tarif pajak dan akses terhadap pembiayaan formal menjadi faktor utama yang mendorong formalitas usaha dan peningkatan partisipasi perpajakan UMKM. Oleh karena itu, pemerintah perlu mengintegrasikan kebijakan perpajakan dengan kebijakan penguatan akses pembiayaan dan pengembangan usaha mikro kecil.
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