Kepatuhan pajak dalam pusaran digitalisasi: Implementasi e-bupot untuk PPh Pasal 21 program pensiun di DPLK PT Bank Negara Indonesia

Annisa Miftahul Jannah; Suparna Wijaya

doi:10.54957/jurnalku.v5i3.1618

Penulis

Annisa Miftahul Jannah Universitas Pembangunan Nasional Veteran Jakarta
Suparna Wijaya Universitas Pembangunan Nasional Veteran Jakarta

DOI:

https://doi.org/10.54957/jurnalku.v5i3.1618

Kata Kunci:

Dana pensiun, Digitalisasi perpajakan, Kepatuhan pajak

Abstrak

Penelitian ini menganalisis implementasi Peraturan Menteri Keuangan (PMK) Nomor 168 Tahun 2023 tentang pemotongan dan pelaporan Pajak Penghasilan (PPh) Pasal 21 atas manfaat pensiun di Dana Pensiun Lembaga Keuangan (DPLK) PT Bank Negara Indonesia (Persero) Tbk. Menggunakan pendekatan kualitatif dengan metode studi kasus, data dikumpulkan melalui observasi partisipatif, wawancara mendalam, dan analisis dokumen selama periode Agustus 2024-Januari 2025. Temuan menunjukkan bahwa meskipun implementasi PMK 168/2023 telah dilaksanakan sesuai ketentuan, terdapat tantangan signifikan dalam validasi data peserta lama (Nomor Induk Kependudukan dan Nomor Pokok Wajib Pajak) yang berdampak pada efisiensi pelaporan melalui sistem e-Bupot. Analisis berbasis Teori Perilaku Terencana (Theory of Planned Behavior) dan Model Penerimaan Teknologi (Technology Acceptance Model) mengungkapkan bahwa kesuksesan implementasi dipengaruhi oleh kesiapan infrastruktur teknologi, kompetensi sumber daya manusia perpajakan, dan kualitas basis data peserta. Penelitian ini berkontribusi pada literatur perpajakan program pensiun dengan mengidentifikasi faktor-faktor kritis yang mempengaruhi kepatuhan administratif dalam konteks reformasi perpajakan digital Indonesia.

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