ALKHAFIDZ, GILANG IQBAL (2022) Tinjauan Pelaksanaan Pemblokiran Rekening Wajib Pajak dan Akses Informasi Keuangan di KPP Pratama Batang. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Karya tulis ini disusun untuk mencapai tujuan berupa untuk mengetahui pelaksanaan pemblokiran rekening Wajib Pajak (WP) di Kantor Pelayanan Pajak (KPP) Pratama Batang, untuk mengetahui akses informasi keuangan perbankan yang dapat diakses oleh KPP Pratama Batang guna melaksanakan proses penagihan pajak, untuk mengetahui kendala dalam melakukan kedua hal tersebut, dan mengetahui solusi untuk mengatasi kendala dalam melaksanakan dua hal tersebut di KPP Pratama Batang. Metode yang digunakan adalah metode pengumpulan data berupa penelitian lapangan dan studi kepustakaan. Hasil penelitian karya tulis ini adalah pelaksanaan pemblokiran dan akses informasi keuangan guna kepentingan perpajakan di KPP Pratama Batang dilaksanakan sesuai dengan Peraturan Perundang-undangan yang berlaku, walau terdapat beberapa kendala dalam pelaksanaannya namun KPP Pratama Batang sudah mengambil tindakan untuk mengatasinya. Selain itu KPP Pratama Batang membuat beberapa kriteria yang dijadikan sebagai acuan untuk melakukan tindakan pemblokiran dan melakukan tukar-menukar pengalaman dan informasi terkait pemblokiran dan akses informasi keuangan dengan KPP lain agar pelaksanaan kedua hal tersebut berjalan lebih baik./ This paper is compiled to achieve the objectives of knowing the implementation of blocking the account of the Taxpayer at KPP Pratama Batang, to find out access to banking about financial information that can be accessed by KPP Pratama Batang in order to carry out the tax collection process, to find out the obstacles in doing both this, and find out solutions to overcome the obstacles in carrying out these two thing at KPP Pratama Batang. the method used is data collection method in the form of field research and literature study. The results of this research paper are that the implementation of blocking and accessing financial information for tax purposes at KPP Pratama Batang is carried out in accordance with applicable laws and regulations, although there are several obstacles in its implementation, KPP Pratama Batang has taken action to overcome them. In addition, KPP Pratama Batang makes several criteria that are used as a reference for carrying out blocking actions and exchanging experiences and information related to blocking and accessing financial information with other KPPs so that the implementation of these two things goes better.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Pajak, Penagihan Pajak, Pemblokiran, Akses Informasi Keuangan, Tax, Tax Collection, Blocking, Access to Financial Information |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.2 Taxes dan Taxation PKN STAN Subject Area > Penagihan dan Sengketa Pajak |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 11 Apr 2023 02:17 |
| Last Modified: | 11 Apr 2023 02:17 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1319 |
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