Pelaksanaan Pemblokiran Rekening Bank dalam Rangka Penagihan Pajak di Kantor Pelayanan Pajak Pratama Balikpapan Timur

SATYARANI, KANA (2022) Pelaksanaan Pemblokiran Rekening Bank dalam Rangka Penagihan Pajak di Kantor Pelayanan Pajak Pratama Balikpapan Timur. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Wajib pajak dan pemerintah tentunya memiliki intensi yang berbeda dalam sektor perpajakan. Pemerintah memiliki wewenang dalam meminimalisasi dampak dari perbedaan kepentingan tersebut. Salah satu upaya yang dapat dilakukan ialah tindakan penagihan aktif melalui pemblokiran rekening bank. Pada akhir tahun 2020, PMK 189/PMK.03/2020 telah diterbitkan dan memperbarui landasan pemblokiran rekening. Penelitian ini bertujuan untuk menggambarkan kesesuaian pelaksanaan pemblokiran rekening bank di Kantor Pelayanan Pajak (KPP) Pratama Balikpapan Timur dengan peraturan yang berlaku tersebut. Tidak hanya itu, karya tulis ini juga menyuguhkan kendala yang terjadi di lapangan dan upaya penanganan yang dilakukan. Metode yang digunakan dalam pengumpulan data yaitu metode kualitatif. Metode tersebut terdiri dari metode penelitian kepustakaan, wawancara, dan dokumentasi atas laporan pelaksanaan pemblokiran. Secara keseluruhan, pemblokiran rekening di KPP Balikpapan Timur telah dilakukan sesuai dengan peraturan yang berlaku, baik sebelum dan sesudah PMK 189/PMK.03/2020. Namun, terdapat penyesuaian atas pelaksanaan peraturan tersebut mengikuti kondisi yang ada. Selain itu, terdapat beberapa kendala yang juga dihadapi. Pemeliharaan hubungan dan kerja sama secara berkesinambungan menjadi hal yang mendominasi dalam upaya menangani timbulnya kendala tersebut./ Taxpayers and the government certainly have different intentions in the taxation sector. The government has the authority to minimize the impact of these differences in interests. One of the efforts that can be done is active billing by blocking bank accounts. At the end of 2020, PMK 189/PMK.03/2020 was issued and updated the account blocking basis. This study aims to describe the suitability of the implementation of blocking bank accounts at the East Balikpapan Tax Service Office (KPP) with the applicable regulations. Not only that, this paper also presents the obstacles that occur in the field and the efforts to handle them. The method used in data collection is a qualitative method. The method consists of library research methods, interviews, and documentation of reports on the implementation of the blocking. Overall, the blocking of accounts at the East Balikpapan KPP has been carried out in accordance with applicable regulations, both before and after PMK 189/PMK.03/2020. However, there are adjustments to the implementation of these regulations according to existing conditions. In addition, there are several obstacles that are also faced. Maintaining relationships and cooperation on an ongoing basis is the thing that dominates in an effort to deal with the emergence of these obstacles.

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