Tinjauan Pelaksanaan Penerbitan Surat Tagihan Pajak di Kantor Pelayanan Pajak Pratama Sleman Tahun 2018-2021

Murti, Krisna (2022) Tinjauan Pelaksanaan Penerbitan Surat Tagihan Pajak di Kantor Pelayanan Pajak Pratama Sleman Tahun 2018-2021. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pajak pada saat ini menjadi sumber penerimaan negara terbesar di Indonesia dan memiliki peran yang sangat penting bagi kelangsungan pembangunan negara, hal tersebut dapat dilihat dari besarnya porsi pajak dalam Anggaran Penerimaan dan Belanja Negara. Salah satu upaya yang dilakukan oleh Direktorat Jenderal Pajak (DJP) dalam mengoptimalkan penerimaan pajak adalah melakukan penagihan pajak dengan cara menerbitkan suatu produk hukum yang bernama Surat Tagihan Pajak. Surat Tagihan Pajak adalah surat yang digunakan untuk melakukan tagihan pajak dan/atau sanksi administrasi berupa bunga dan/atau denda. Dalam proses penerbitan Surat Tagihan Pajak ini memiliki Standar Operasional Prosedur (SOP) agar dalam pelaksanaannya sesuai dengan peraturan perundang-undangan yang berlaku. Penelitian ini bertujuan untuk meninjau penerapan Standar Operasional Prosedur (SOP) dengan fakta yang terjadi di lapangan dan melihat kesesuaiannya dengan peraturan perundang-undangan yang berlaku serta mengetahui hambatan yang muncul dalam proses penerbitan Surat Tagihan Pajak di KPP Pratama Sleman. Penelitian ini dilakukan dengan metode pengumpulan data primer yang berasal dari wawancara dengan Account Representative dan data sekunder dengan mengumpulkan kajian literatur yang relevan dengan judul. Hasil penelitian menunjukkan bahwa proses penerbitan Surat Tagihan Pajak di KPP Pratama Sleman sudah sesuai dengan Standar Operasional Prosedur (SOP) yang telah ditetapkan berdasarkan peraturan perundang-undangan yang berlaku. Terdapat beberapa hambatan yang muncul dalam proses penerbitan Surat Tagihan Pajak ini, baik dari internal maupun eksternal KPP Pratama Sleman./ Taxes are currently the largest source of state revenue in Indonesia and have a very important role for the continuation of the country's development, this can be seen from the large portion of taxes in the State Revenue and Expenditure Budget. One of the efforts made by the Directorate General of Taxes (DGT) in optimizing tax revenues is to collect taxes by issuing a legal product called a Tax Collection Letter. Tax Collection Letter is a letter used to collect tax and/or administrative sanctions in the form of interest and/or fines. In the process of issuing this Tax Collection Letter, it has a Standard Operating Procedure (SOP) so that its implementation is in accordance with the applicable laws and regulations. This research aims to review the application of Standard Operating Procedures (SOP) with the facts and see its conformity with the applicable laws and regulations and to find out the obstacles that arise in the process of issuing tax invoices at KPP Pratama Sleman. This research was conducted using primary data collection methods derived from interviews with Account Representatives and secondary data by collecting literature reviews relevant to the title. The results of the study indicate that the process of issuing a Tax Collection Letter at KPP Pratama Sleman is in accordance with the Standard Operating Procedure (SOP) that has been established based on the applicable laws and regulations. There are several obstacles that arise in the process of issuing this Tax Collection Letter, both from internal and external to KPP Pratama Sleman.

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