MEKANISME PENERBITAN SURAT KETETAPAN PAJAK (SKP) DI KPP PRATAMA JAMBI PELAYANGAN

PERTIWI, TIARA (2024) MEKANISME PENERBITAN SURAT KETETAPAN PAJAK (SKP) DI KPP PRATAMA JAMBI PELAYANGAN. D3 thesis, UNIVERSITAS JAMBI.

[img] Text (MEKANISME PENERBITAN SURAT KETETAPAN PAJAK (SKP) DI KPP PRATAMA JAMBI PELAYANGAN)
LAPORAN TUGAS AKHIR TIARA PUTRI PERTIWI C0D021042.pdf - Published Version
Restricted to Repository staff only
Download (2MB)
[img] Text (MEKANISME PENERBITAN SURAT KETETAPAN PAJAK (SKP) DI KPP PRATAMA JAMBI PELAYANGAN)
COVER.pdf - Published Version
Download (19kB)
[img] Text (MEKANISME PENERBITAN SURAT KETETAPAN PAJAK (SKP) DI KPP PRATAMA JAMBI PELAYANGAN)
PERSETUJUAN dan PENGESAHAN.pdf - Published Version
Download (532kB)
[img] Text (MEKANISME PENERBITAN SURAT KETETAPAN PAJAK (SKP) DI KPP PRATAMA JAMBI PELAYANGAN)
ABSTRAK.pdf - Published Version
Download (196kB)
[img] Text (MEKANISME PENERBITAN SURAT KETETAPAN PAJAK (SKP) DI KPP PRATAMA JAMBI PELAYANGAN)
BAB I.pdf - Published Version
Download (200kB)
[img] Text (MEKANISME PENERBITAN SURAT KETETAPAN PAJAK (SKP) DI KPP PRATAMA JAMBI PELAYANGAN)
BAB IV KESIMPULAN.pdf - Updated Version
Download (140kB)
[img] Text (MEKANISME PENERBITAN SURAT KETETAPAN PAJAK (SKP) DI KPP PRATAMA JAMBI PELAYANGAN)
DAFTAR PUSTAKA.pdf - Published Version
Download (203kB)

Abstract

Surat ketetapan pajak (SKP) merupakan contoh dokumen resmi yang diterbitkan oleh Direktorat Jendral Pajak (DJP) untuk menetapkan besarnya pajak terutang bagi wajib pajak. SKP memiliki peran penting dalam sistem perpajakan Indonesia, karena menjadi dasar penagihan pajak dan hak wajib pajak untuk melakukan upaya hukum. Meskipun mekanisme penerbitan SKP telah diatur secara terperinci dalam peraturan perundang-undangan, namun dalam peraktiknya masih terdapat beberapa permasalahan yang dapat menghambat kelancaran dan efektivitas proses penerbiatan SKP. Pertama, ketidaklengkapan atau ketidaktepatan data wajib pajak, kedua, kerangnya sosialisasi dan edukasi kepada wajib pajak dan ketiga, lambatnya proses meriksaan pajak. Penelitian ini bertujuan untuk medeskripsikan mekanisme penerbitan SKP dan penyampaiannya kepada wajib pajak. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskripsif analitik. Data penelitian diperoleh melalui studi literatur dan wawancara dangan petugas Direktorat Jendral Pajak. Mekanisme penerbitan SKP dapat dibagi menjadi beberapa tahap, yaitu: Pemeriksaan Pajak, Penghitungan Pajak, Pembuatan Nota Penghitungan Pajak, Penerbitan SKP dan penyampaian SKP kepada Wajib Pajak. Mekanismen penerbiatan SKP merupakan proses yang kompleks dan sistematis yang melibatkan berbagi pihak. Penerbiatan SKP yang tepat dan sesuai dengan ketentuan perundang-undangan sangat penting untuk mewujudkan keadilan dan kepastian hukum dalam pelaksanaan perpajakan. Kata kunci: Mekanisme penerbitan SKP, jenis SKP dan kewajiban wajib pajak A tax assessment letter (SKP) is an example of an official document issued by the Directorate General of Taxes (DJP) to determine the amount of tax owed by taxpayers. SKP has an important role in the Indonesian tax system, because it is the basis for tax collection and the taxpayer's right to take legal action. Even though the SKP issuance mechanism has been regulated in detail in statutory regulations, in practice there are still several problems that can hinder the smoothness and effectiveness of the SKP issuance process. First, the incompleteness or inaccuracy of taxpayer data, second, the lack of socialization and education for taxpayers and third, the slow process of tax audits. This research aims to describe the mechanism for issuing SKP and its delivery to taxpayers. This research uses qualitative methods with a descriptive analytical approach. Research data was obtained through literature studies and interviews with officers from the Directorate General of Taxes. The mechanism for issuing SKP can be divided into several stages, namely: Tax Audit, Tax Calculation, Making Tax Calculation Notes, Issuing SKP and submitting SKP to Taxpayers. The SKP publication mechanism is a complex and systematic process that involves various parties. Proper issuance of SKP and in accordance with statutory provisions is very important to realize justice and legal certainty in the implementation of taxation. Key words: SKP issuance mechanism, types of SKP and taxpayer obligations

Type: Thesis (D3)
Uncontrolled Keywords: Mekanisme penerbitan SKP, jenis SKP dan kewajiban wajib pajak
Subjects: L Education > L Education (General)
Divisions: Fakultas Ekonomi dan Bisnis > Perpajakan
Depositing User: Tiara Putri Pertiwi
Date Deposited: 06 Sep 2024 04:12
Last Modified: 06 Sep 2024 04:12
URI: https://repository.unja.ac.id/id/eprint/70350

Actions (login required)

View Item View Item
Repository Unja is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.