Tinjauan Pengawasan Wajib Pajak Pasca Program Tax Amnesty Tahun 2016. Studi Kasus KPP Pratama Jakarta Kebon Jeruk Satu

Fajri, Salaamun Mathla'il (2022) Tinjauan Pengawasan Wajib Pajak Pasca Program Tax Amnesty Tahun 2016. Studi Kasus KPP Pratama Jakarta Kebon Jeruk Satu. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk menjelaskan pengawasan wajib pajak pasca program tax amnesty tahun 2016 di KPP Pratama Kebon Jeruk Satu dan mengidentifikasi kendala yang dihadapi oleh KPP Pratama Jakarta Kebon Jeruk I dalam tindak lanjut pengawasan wajib pajak pasca program tax amnesty tahun 2016. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitiatif dengan beberapa metode terkait. Data yang digunakan untuk penelitian ini yaitu hasil wawancara dengan Account Representative (AR) terkait pengawasan kepada Wajib Pajak setelah Tax Amnesty dan laporan data terkait kepatuhan wajib pajak setelah Tax Amnesty. Hasil penelitian menunjukkan bahwa pelaksanaan pengawasan terhadap wajib pajak pasca program tax amnesty tahun 2016 yang dilakukan oleh KPP Pratama Jakarta Kebon Jeruk Satu telah dilakukan sesuai dengan standar operasional prosedur yang ditentukan dalam SE-14/PJ/2018. Kemudian, bagi wajib pajak yang mengikuti Tax Amnesty namun ditemukan data yang belum dilaporkan dalam Tax Amnesty maka diberi sanksi sesuai aturan PAS Final, dan bagi wajib pajak yang tidak mengikuti Tax Amnesty namun belum melaporkan seluruh hartanya maka diarahkan untuk mengikuti PAS Final. Pengawasan wajib pajak setelah Tax Amnesty yang dilakukan oleh KPP Pratama Jakarta Kebon Jeruk Satu berjalan kurang optimal./ This study aims to explain the supervision of taxpayers after the 2016 tax amnesty program at KPP Pratama Kebon Jeruk Satu and identify the obstacles faced by KPP Pratama Jakarta Kebon Jeruk I in the follow-up to the supervision of taxpayers after the 2016 tax amnesty program. This research is a qualitative method with several related methods. The data used for this study are the results of interviews with the Account Representative (AR) related to supervision of taxpayers after Tax Amnesty and data reports related to taxpayer compliance after Tax Amnesty. The results of the study indicate that the implementation of supervision of taxpayers after the 2016 tax amnesty program conducted by KPP Pratama Jakarta Kebon Jeruk Satu has been carried out in accordance with the standard operating procedures specified in SE-14/PJ/2018. Then, for taxpayers who take part in Tax Amnesty but find data that has not been reported in Tax Amnesty, they are given sanctions according to the rules of the PAS FINAL, and for taxpayers who do not follow Tax Amnesty but have not reported all their assets, they are directed to take part in the PAS Final. The supervision of taxpayers after the Tax Amnesty conducted by the KPP Pratama Jakarta Kebon Jeruk Satu was less than optimal.

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