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* Corresponding Author
Strategi Pemanfaatan Insentif Pajak atas Kebijakan Stimulus dan Subsidi Usaha Mikro, Kecil, dan Menengah di Kabupaten Sleman
https://doi.org/10.22146/abis.v14i2.109616 Gama Pamungkas(1*), Fitri Amalia(2), Slamet Sugiri(3)
(1) Master in Accounting, Faculty Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia
(2) Faculty Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia
(3) Faculty Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia
(*) Corresponding Author
Abstract
Usaha Mikro, Kecil, dan Menengah (UMKM) memegang peranan strategis dalam perekonomian Indonesia, namun pemanfaatan insentif pajak yang disediakan pemerintah masih tergolong rendah. Fenomena ini mengindikasikan adanya kesenjangan antara kebijakan yang dirancang dan realitas di lapangan, yang perlu diidentifikasi secara sistematis. Meskipun UMKM menunjukkan pertumbuhan yang signifikan, terdapat suatu dinamika yang menarik: pertumbuhan ini tidak serta merta berkorelasi dengan peningkatan kepatuhan pajak atau pemanfaatan insentif, menunjukkan adanya tantangan mendasar dalam integrasi sektor yang berkembang pesat ini ke dalam sistem perpajakan formal. Selain itu, tantangan yang dihadapi UMKM melampaui sekadar kurangnya informasi; terdapat pula keterbatasan kapasitas dan persepsi negatif terhadap sistem perpajakan yang memerlukan perhatian lebih.
Penelitian ini bertujuan untuk memahami strategi pemanfaatan insentif pajak oleh UMKM di Kabupaten Sleman, mengidentifikasi faktor-faktor yang memengaruhinya, serta merekomendasikan solusi untuk mengatasi hambatan yang ada. Pendekatan kualitatif dengan desain studi kasus digunakan, melibatkan wawancara mendalam dengan 16 pelaku UMKM di Kabupaten Sleman, didukung oleh studi dokumentasi. Data dianalisis menggunakan analisis tematik.
Hasil penelitian menunjukkan bahwa pemanfaatan insentif bervariasi dari pasif hingga aktif, dipengaruhi oleh status legalitas, pemahaman pajak, dan akses dukungan. Faktor-faktor penentu mencakup aspek internal seperti pengetahuan, motivasi, dan manajemen usaha, serta aspek eksternal seperti akses pelatihan, peran pemerintah, pengaruh sosial, dan hambatan teknis. Solusi yang direkomendasikan melibatkan pelatihan praktis yang intensif, peningkatan peran pemerintah, penyederhanaan sistem digital, dan kebijakan yang kontekstual. Temuan ini memperkuat aplikasi Teori Perilaku Terencana (TPB) dalam konteks kepatuhan pajak UMKM, khususnya dalam menjelaskan bagaimana sikap, norma subjektif, dan persepsi kontrol perilaku memengaruhi niat dan tindakan pelaku usaha. Penelitian ini juga menunjukkan bahwa insentif pajak dapat berfungsi sebagai katalisator untuk perbaikan praktik akuntansi mikro dan tata kelola keuangan UMKM secara keseluruhan.
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DOI: https://doi.org/10.22146/abis.v14i2.109616
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