Penerapan Withholding Sytem Dalam Upayah Peningkatan Kepatuhan Wajib Pajak Universitas Di Kota Palu

Nabila Oktya Rizki, Adrianto Dwi Nugroho S.H., Adv.LL.M., LL.D.

2024 | Skripsi | ILMU HUKUM

Pajak adalah salah satu sumber utama pemasukan negara yang memiliki peran strategis dalam mendukung pembangunan nasional. Sebagai bentuk kontribusi wajib masyarakat kepada negara, pajak menjadi bukti partisipasi aktif dalam pembangunan infrastruktur dan ekonomi nasional. Melalui Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (UU HPP), pemerintah memperkenalkan reformasi perpajakan dengan mengoptimalkan sistem pemungutan pajak, termasuk Withholding System. Sistem ini melibatkan pihak ketiga, seperti institusi pendidikan, untuk memotong atau memungut pajak sebelum menyetorkannya kepada pemerintah. Mekanisme ini dirancang untuk mengurangi risiko ketidakpatuhan dan menyederhanakan administrasi perpajakan. Penelitian ini bertujuan untuk mengevaluasi penerapan Withholding System pada universitas di Kota Palu, serta menganalisis dampaknya terhadap kepatuhan wajib pajak dan peningkatan penerimaan pajak.

Penelitian ini menggunakan metode yuridis empiris dengan pendekatan deskriptif analitis. Pendekatan ini mengkaji efektivitas hukum melalui analisis perilaku pihak terkait, khususnya dalam pelaporan perpajakan dan keuangan universitas di Kota Palu, yang berinteraksi dengan norma hukum yang ada. Penelitian ini menggunakan metode campuran (mixed methods) dengan desain sequential explanatory, di mana analisis kuantitatif mendahului kualitatif.

Hasil peneltitian penerapan Withholding System di universitas di Kota Palu sebagian besar telah sesuai dengan ketentuan yang berlaku, termasuk prosedur pemotongan, penyetoran, dan pelaporan pajak. Namun, masih terdapat beberapa kendala teknis.Penerapan Withholding System memberikan pengaruh positif terhadap kepatuhan wajib pajak universitas, terutama dalam memastikan keteraturan pelaksanaan kewajiban perpajakan. Implikasi terhadap peningkatan penerimaan pajak pada universitas memberikan berbagai dampak positif terhadap penerimaan pajak. Kesimpulan menegaskan pentingnya reformasi berkelanjutan, pengawasan yang intensif, dan peningkatan pemahaman wajib pajak dalam memperkuat efektivitas Withholding System dan mendukung optimalisasi penerimaan negara.

Taxes are one of the primary sources of state revenue and play a strategic role in supporting national development. As a mandatory public contribution to the state, taxes serve as proof of active participation in infrastructure development and the national economy. Tax collection is conducted periodically, and its success depends on the government's capabilities and societal conditions. Through Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP), the government introduced tax reforms aimed at optimizing the tax collection system, including the Withholding System. This system involves third parties, such as educational institutions, to withhold or collect taxes before remitting them to the government. This mechanism is designed to minimize non-compliance risks and streamline tax administration processes. This research focuses on the implementation of the Tax Withholding System at universities in Palu City and analyzes its impact on taxpayer compliance and the increase of tax revenues.

This research employs an empirical juridical method with a descriptive analytical approach. This approach evaluates the effectiveness of the law by analyzing the behavior of relevant parties, particularly in the areas of taxation reporting and university financial management in Palu City, in relation to existing legal norms. The study adopts a mixed-method approach with a sequential explanatory design, where quantitative analysis is conducted first, followed by qualitative analysis

The research findings on the implementation of the Withholding System at universities in Palu City indicate that it is largely in compliance with applicable regulations, including procedures for tax deductions, deposits, and reporting. However, several technical obstacles remain. The implementation of the Withholding System has positively influenced taxpayer compliance among universities, particularly in ensuring the consistent fulfillment of tax obligations. Its implications for increasing tax revenues at universities include various positive outcomes, such as enhanced tax revenues, improved institutional taxpayer compliance, increased awareness within the academic environment, greater efficiency in tax reporting, and more effective tax supervision. The conclusion underscores the importance of continued reforms, intensified supervision, and improved taxpayer understanding to strengthen the effectiveness of the Withholding System and support the optimization of state revenues.

Kata Kunci : Pajak, Withholding System, Kepatuhan Wajib Pajak, Universitas Kota Palu