TINJAUAN ATAS PROSES PELAKSANAAN PENGUKUHAN PENGUSAHA KENA PAJAK DI KPP PRATAMA BENGKULU DUA

Prakoso, Kuncoro Aji (2022) TINJAUAN ATAS PROSES PELAKSANAAN PENGUKUHAN PENGUSAHA KENA PAJAK DI KPP PRATAMA BENGKULU DUA. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Wajib pajak pengusaha berdasarkan Peraturan Menteri Keuangan (PMK) Nomor 197/PMK.03/2013 yaitu ketika peredaran brutonya telah mencapai 4,8 milyar maka wajib mendaftarkan kegiatan usahanya untuk dikukuhkan menjadi pengusaha kena pajak (PKP). Proses pengukuhan pengusaha kena pajak diatur dalam Peraturan Direktur Jenderal Pajak Nomor PER-04/PJ/2020 tentang Petunjuk Teknis Pelaksanaan Administrasi Nomor Pokok Wajib Pajak, Surat Elektronik, dan Pengukuhan Pengusaha Kena Pajak. Penelitian ini bertujuan untuk meninjau proses pelaksanaan pengukuhan pengusaha kena pajak di KPP Pratama Bengkulu Dua tahun 2019-2021 berdasarkan peraturan perundang-undangan yang berlaku. Selanjutnya, mengidentifikasi hambatan dan faktor-faktor penyebab terjadinya dalam pelaksanaan pengukuhan PKP serta mengetahui solusi yang diterapkan oleh KPP Pratama Bengkulu Dua dalam mengatasi hambatan tersebut. Metode penelitian yang digunakan adalah metode penelitian kepustakaan dan metode penelitian lapangan dengan melakukan wawancara. Hasil penelitian yang diperoleh adalah KPP Pratama Bengkulu Dua telah menjalankan proses pengukuhan pengusaha kena pajak sesuai dengan peraturan yang berlaku. Terdapat beberapa hambatan yang terjadi serta beberapa solusi untuk mengatasi hambatan tersebut./ Entrepreneur taxpayers based on the Minister of Finance Regulation (PMK) No. 197/PMK.03/2013, namely when the gross turnover has reached 4.8 billion, they are required to register their business activities to be confirmed as a taxable entrepreneur (PKP). The process of the inauguration of taxable entrepreneurs is regulated in the Regulation of the Director General of Taxes Number PER-04/PJ/2020 concerning Technical Instructions for the Implementation of Administration of Taxpayer Identification Numbers, Electronic Mail, and Inauguration of Taxable Entrepreneurs. This study aims to review the process of implementing the inauguration of taxable entrepreneurs at KPP Pratama Bengkulu Dua in 2019-2021 based on applicable laws and regulations. Next, identify the obstacles and the factors that cause the occurrence in the implementation of the PKP inauguration and find out the solutions implemented by the Bengkulu Dua KPP Pratama in overcoming these obstacles. The research method used is the library research method and the field research method by conducting interviews. The results of the research obtained are that KPP Pratama Bengkulu Dua has carried out the process of the inauguration of taxable entrepreneurs following applicable regulations. Several obstacles occur as well as several solutions to overcome these obstacles.

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