Pengawasan Kepatuhan Perpajakan Bendahara Desa Melalui Compliance Risk Management

FRIDA CLAUDIA SEMLY, Eko Suwardi, M.Sc., Ph.D

2023 | Tesis | MAGISTER AKUNTANSI

Bendahara desa merupakan salah satu withholding agent dalam sistem perpajakan Indonesia. Dengan peran tersebut, kepatuhan bendahara desa terhadap ketentuan perpajakan menjadi hal yang penting dalam rangka mengamankan penerimaan negara. Namun, telah diketahui bahwa kontribusi penerimaan pajak dari sektor bendahara desa masih rendah. Oleh karena itu, diperlukan optimalisasi fungsi pengawasan. Salah satu alat yang digunakan DJP untuk mengoptimalkan fungsi pengawasan adalah CRM. Penelitian ini merupakan penelitian kualitatif deskriptif dengan tujuan untuk memperoleh gambaran tentang potensi pemanfaatan CRM dalam pengawasan kepatuhan perpajakan bendahara desa yang belum digali pada penelitian-penelitian terdahulu. KPP Pratama Kupang merupakan objek penelitian. Data dalam penelitian ini dikumpulkan melalui wawancara mendalam dan telaah dokumen. Hingga saat ini belum terdapat fungsi pengawasan khusus untuk bendahara desa dalam sistem CRM DJP. Melalui penelitian ini ditemukan bahwa terdapat potensi penerapan CRM khusus bendahara desa. Berdasarkan kerangka CRM, dipetakan bahwa ada 161 bendahara desa di wilayah KPP Pratama Kupang yang merupakan WP dengan tingkat risiko ketidakpatuhan tinggi, yang berdasarkan SE-05/PJ/2022 adalah sasaran utama pengawasan. Ditemukan pula potensi pajak sekitar Rp4,6 miliar dari 279 desa yang terindikasi belum memenuhi kewajiban perpajakannya. Namun, agar CRM bendahara desa dapat dibangun dan diterapkan, kelengkapan dan validitas data menjadi kunci penting yang hingga saat ini masih diupayakan oleh DJP. Oleh karena itu, kolaborasi antarinstansi terkait dan pengumpulan data APBDes nasional menjadi rekomendasi dalam penelitian ini. Hingga saat ini, CRM bendahara desa masih dalam tahap wacana. Diharapkan penelitian ini dapat menjadi pemicu untuk penelitian lebih lanjut tentang pembangunan CRM bendahara desa di masa mendatang.

The village treasurer is one of the withholding agents in the Indonesian tax system. With this role, the village treasurer's compliance with tax provisions is important to secure state revenue. However, it is known that the contribution of tax revenue from the village treasury sector is still low. This has the implication that it is necessary to optimize the supervisory function. One of the tools used by DGT to optimize the supervisory function is CRM. This research is a descriptive qualitative study with the aim of obtaining an overview of the potential use of CRM in supervising village treasurer tax compliance that has not been explored in previous studies. Kupang Primary Tax Office (PTO) is the object of research. The data in this study were collected through in-depth interviews and document review. Until now, there is no special oversight function for the village treasurer in the DGT CRM system. Through this research, it was found that there is potential for implementing CRM specifically for village treasurers. Based on the CRM framework, it is mapped that 161 village treasurers in the Kupang PTO area are taxpayers with a high level of risk of non-compliance, which according to SE-05/PJ/2022 is the main target of supervision. There were also potential tax potentials of around IDR 4.6 billion from 279 villages that indicated they had not fulfilled their tax obligations. However, for the Village Treasurer's CRM to be built and implemented, the completeness and validity of the data is an important key which is still being pursued by the DGT. Therefore, collaboration between related agencies and national APBDes data collection is recommended in this study. Until now, the Village Treasurer's CRM is still in the discourse stage. It is hoped that this research can be a trigger for further research on the development of village treasurer CRM in the future.

Kata Kunci : Pengawasan DJP, bendahara desa, CRM /DGT Supervision, village treasurer, CRM