PENGARUH JUMLAH PERCEPATAN RESTITUSI PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi pada Kantor Pelayanan Pajak Pratama Malang Utara)

Astri Warih Anjarwi, Linda Kharisma

Abstract


The Accelerated of Value Added Tax Restitution is Indonesian government’s policy to a preliminary refund of value added tax overpayment. The simplification or the acceleration of the provision of restitution is done without strict examination and long process, but by simple research. Accelerated restitution policy is given to the Taxpayer who fulfills certain requirements (certain amount of restitution as mentioned above), certain criteria (Taxpayers who comply) and they are low risk Taxable Entrepreneurs that determined by the Minister of Finance. The Acceleration of Value Added Tax restitution is expected to reduce the cost compliance because the provision of restitution is done without examination and it is hoped that this policy could increase cash flow and liquidity of the economy. The research’s purpose is determine to impact the number of acceleration of value added tax restitution to the acceptance of value added tax. The type of research is explanatory research with a quantitative approach. The research’s data is secondary data that obtaine from the Pratama Tax Office Malang Utara. The research’s  data is time series data during the periode of April 2018 – November 2019. The data analysis technique on the research is a simple regresi linier analysis. The results of this research is variable number of acceleration restitution on value added tax impact and significant for the revenue value added tax in the Pratama Tax Office Malang Utara. The value of R Square earned is 0.374 which means that the number of accelerated restitution of value added tax has an impact on the variable revenue of value added tax is 37.4%.


Keywords


Keywords : Number of acceleration restitution on value added tax and revenue of value added tax

Full Text:

Untitled PDF

References


Maulida, R. (2018). Restitusi Pajak: Pengertian, Tujuan dan Syarat Percepatan Restitusi Pajak. Online Pajak [on-line]. Diakses 26 Oktober 2019 dari https://www. online-pajak.com/tentang-kami.

Ortax, Tim Redaksi. (2017). Susunan dalam Satu Naskah 10 (Sepuluh) UndangUndang Perpajakan (5th ed.). Jakarta: Observation & Research of Taxation (Ortax).

Octavia, S., Y. Mayowan dan S. Karjo. (2015). Analisis Proses Restitusi Pajak Pertambahan Nilai (PPN) di Indonesia (Studi Pada PT. XYZ). Jurnal Perpajakan (JEJAK), 7(1) : 1.

Avisena, M.I.R. (2019). Restitusi Meningkat, Penerimaan Pajak Loyo. Media Indonesia [on-line]. Diakses 26 November 2019 dari https://mediaindonesia.com/read/ detail/273673-restitusi-meningkatpenerimaan-pajak-loyo.

Kementerian Keuangan Republik Indonesia. (2018). APBN Kita Kinerja dan Fakta Edisi September 2018. K emenkeu [on-line]. Diakses 19 September 2019 dari https://www.kemenkeu.go.id/ media/10576/apbn-kita-edisiseptember-2018. pdf.

. (2019). APBN Kita Kinerja dan Fakta Edisi Mei 2019. Kemenkeu [online]. Diakses 20 September 2019 dari https://www.kemenkeu.go.id/media/ 12483/apbn-kita-mei-2019.pdf.

Santoso, Y.I. (2019). Kenaikan Restitusi Berpotensi Mengancam Penerimaan Pajak. Kontan [on-line]. Diakses 28 November 2019 dari https://nasional.kontan.co.id/news/kenaikan-restitusi-berpotensimengancam-penerimaan-pajak.

Setiawan, D.A. (2019). Dirjen Pajak Paparkan 3 Faktor Target 2019 Tidak Bisa Dicapai. DDTCNews [on-line]. Diakses 20 September 2019 dari https://news.ddtc.co.id/dirjen-pajak-paparkan-3-faktor-target-2019-tidakbisa-dicapai-16418.

Rosdiana, H., E.S. Irianto, dan T.M. Putranti. (2011). Teori Pajak Pertambahan Nilai:Kebijakan dan Implementasinya di Indonesia. Bogor : Penerbit Galia Indonesia.

Kementerian Keuangan Republik Indonesia. (2018). Sukseskan Tingkat Kemudahan Berusaha, Kemenkeu Luncurkan Berbagai Fasilitas Fiskal. Dalam Keterangan Pers. Jakarta: DJP Kementerian Keuangan RI.

Jusmani dan R. Qurniawan. (2016). Pengaruh Restitusi Pajak Pertambahan Nilai Terhadap Penerimaan Pajak Pertambahan Nilai Pada Kantor Pelayanan Pajak Pratama Palembang Ilir Barat. Jurnal Media Wahana Ekonomika, 13(3) : 130-142.

Octavia, S., Y. Mayowan dan S. Karjo. (2015). Analisis Proses Restitusi Pajak Pertambahan Nilai (PPN) di Indonesia (Studi Pada PT. XYZ). Jurnal Perpajakan (JEJAK), 7(1) : 1.

Pratiwi, S.A., E. Suryani, dan Kurnia. (2018). Pengaruh Self Assesment System, Surat Tagihan Pajak dan Restitusi Pajak Pertambahan Nilai Terhadap Penerimaan Pajak Pertambahan Nilai (PPN) (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Cibinong Tahun 2014-2016). Jurnal Akuntansi Bisnis dan Ekonomi, 4(2) : 1201-1210.

Usman, S. (2017). Restitution and Restitution Examination Managerial Process KPPN Value Added Tax in Manokwari. Jurnal Nusamba, 2(1) : 57-67.

Riftiasari, D. (2019). Pengaruh Restitusi Kelebihan Pembayaran Pajak Pertambahan Nilai Pada Kantor Pelayanan Pajak Pratama Jakarta Penjaringan. Moneter, 6(1) : 63-68.

Supit, W.M., D.P. Elia, dan H. Sabijono. (2014). Analisis Restitusi Pajak Pertambahan Nilai Terhadap Penerimaan Pajak Pertambahan Nilai pada Kantor Pelayanan Pajak Pratama Manado. Jurnal EMBA, 2(3) : 159-166.

DDTC. Peraturan Menteri Keuangan Nomor 39 Tahun 2018 (2018). DDTC [online]. Diakses 19 September 2019 dari https://engine.ddtc.co.id/peraturanpajak/read/peraturan-menteri-keuangan-39pmk-032018.

Peraturan Menteri Keuangan Nomor 117 Tahun 2019 (2019, Agustus). Pajak [online]. Diakses 19 September 2019 dari http://pajak.go.id/sites/default/files/2019-08/117PMK032019.pdf.




DOI: https://doi.org/10.21776/ub.profit.2021.015.01.13

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.