xi ABSTRAK
Siti Anisha H. Amudia, 2022. Analisis Insentif Perpajakan Program PEN 2020 Di Kabupaten Barru (Studi Kasus KPP Pratama Parepare). Skripsi Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar. Dibimbing oleh pembimbing 1 Bapak Amir dan Pembimbing II Bapak Abdul Khaliq.
Penelitian ini bertujuan untuk mengetahui bagaimana Analisis Insentif Perpajakan Program PEN 2020 (Studi Kasus KPP Pratama Para-Pare). Jenis penelitian yang digunakan dalam penelitian ini adalah Deskriptif Kualitatif. Data yang diolah merupakan hasil wawancara dengan staff KPP Pratama Parepare yang berperan penting dalam hal insentif perpajakan program PEN serta beberapa wajib pajak di Kab. Barru. Teknik pengumpulan data diperoleh melalui observasi, wawancara dan dokumentasi.
Hasil penelitian yang didapatkan adalah KPP Pratama Parepare telah memberlakukan insentif pajak program PEN di Kabupaten Barru yang di buat oleh pemerintah, insentif pajak ini cukup membantu perekonomian wajib pajak yang memanfaatkannya namun ada juga wajib pajak yang tidak melaporkan realisasi insentif pajaknya sehingga tidak bisa memanfaatkan insentif pajak ini, maka diharapkan dengan adanya insentif perpajakan dapat dimanfaatkan secara optimal oleh wajib pajak agar menggerakan roda perekonomian di Kabbupaten Barru.
Kata Kunci : Insentif Pajak , Program PEN, KPP Pratama Parepare
xii ABSTRACT
Siti Anisha H. Amudia, 2022. Analysis Of Tax Incentives For The 2020 National Export Development Program In Barru Regency Case Study Of KPP Pratama Parapare. Thesis Of Accounting Study Program, Faculty Of Economics and Busuness University Of Muhammadiyah Makassar.
Supervised by supervisor I Mr. Amir and Advisor II Mr. Abdul Khaliq.
This study aims to find out how to analyze the tax incentives of the 2020 PEN program in the case (Study Of KPP Pratama Pare-Pare). The type of research used in this research is descriptive qualitative. The processed data is the result of interviews with KPP Pratama Parepare staff who play an important role in terms of tax incentives for the PEN program as well as several taxpayers in Kab. Barru. Data collection techniques were obtained trough observation, interviews and documentation.
The result obtained are that the KPP Pratama Parepare has Imposed a tax incentives for the PEN program in Barru Regency which is made by the government, this tax incentive is enough to help the economy of taxpayers who use it, but there are also taxpayers who do not report the realozationof their tax incentives so they cannot take advantage of the tax incentives. With this, it is hoped that the existence of tax incentives can be used optimally by taxpayers to move the wheels of the economy in Barru Regency.
Keywords : Tax Incentives, PEN Program, KPP Pratama Parepare
