Tinjauan Pelaksanaan Penurunan Sanksi Bunga Pajak atas Wajib Pajak Badan di KPP Madya Medan

MELIAN, VONY ANASTHASIA (2022) Tinjauan Pelaksanaan Penurunan Sanksi Bunga Pajak atas Wajib Pajak Badan di KPP Madya Medan. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

UU Omnibus Law mengubah besaran sanksi bunga yang awalnya berupa tarif tetap 2% menjadi berdasarkan suku bunga acuan Bank Indonesia ditambah Uplift Factor dibagi 12. Tujuan penulisan karya tulis tugas akhir ini adalah untuk mengetahui bagaimana pelaksanaan serta hambatan dan upaya yang dilakukan dalam penerapan penurunan tarif sanksi bunga di KPP Madya Medan. Metode pengumpulan data yang digunakan adalah metode penelitian lapangan dengan mengumpulkan data Standar Operasional Prosedur dan dengan melakukan wawancara dengan Account Representatif dan Fungsional Pemeriksa Pajak. Data sekunder diperoleh dari jurnal penelitian, buku, serta literatur perpajakan lainnya. Berdasarkan peninjauan yang dilakukan tidak didapati perubahan signifikan terhadap proses penerbitan Surat Ketetapan Pajak maupun Surat Tagihan Pajak selain harus meneliti jenis sanksi dan masa pajak kemudian melihat KMK yang terbit pada saat berakhirnya masa pajak tersebut. Kedepannya bila KMK yang mengatur tentang sanksi sudah terbit susai masa pajak yang akan ditetapkan maka tidak akan ditemui kendala terkait tarif yang akan dipakai. Poin penting lain yang perlu diperhatikan sebelum menerbitkan Surat Ketetapan Pajak Kurang Bayar pada kasus SKPKB terbit atas kompensasi yang tidak seharusnya bedasarkan hasil pemeriksaan PPN dan PPnBM, maka hanya akan terbit satu SKPKB dengan sanksi yang tertinggi antara sanksi bunga atau sanksi kenaikan. Pelaksanaan penurunan tarif sanksi bunga atas Wajib Pajak Badan di KPP Madya Medan sudah dilakukan seluruhnya sesuai dengan tarif sanksi baru. Terhadap SKP yang diterbitkan KPP Madya Medan setelah tanggal 2 November 2020 dan sudah dilunasi tetapi masih memakai tarif 2% telah dibetulkan secara jabatan maupun berdasarkan permohonan dari WP. Dalam mengurangi kesalahan input tarif bunga per bulan, AR harus lebih teliti menyesuaikan tarif bunga per bulan yang berlaku sesuai dengan KMK yang berlaku pada masa penerbitan SKP maupun STP yang dihitung. / The Omnibus Law changes the amount of tax interest penalty which was initially at a fixed rate of 2% to be based on the reference interest rate of Bank Indonesia plus the Uplift Factor divided by 12. The purpose of writing this final project paper is to find out the implementation as well as the obstacles and the actions made in the application of reducing the sanctions tariff interest at KPP Madya Medan. The data collection method used is a field research method by collecting data on Standard Operating Procedures and conducting interviews with Account Representatives and Functional Tax Auditors. Secondary data is obtained from research journals, books, and other tax literature. The results showed no significant changes in the process of issuing Tax Assessment Letters and Tax Collection Letters apart from having to examine the types of sanctions and examine the tax period then look at the KMK that was issued at the end of the tax period. If the KMK that regulates sanctions is issued on time, there will be no obstacles to be found in the future. The next important point that needs to be considered before issuing an underpaid tax assessment letter is in the case that the SKPKB is issued for compensation that should not be based on the results of the PPN and PPnBM inspection, then only one SKPKB will be issued with the highest sanction between interest sanctions or increased sanctions. The implementation of the reduction in interest penalty rates for Corporate Taxpayers at KPP Madya Medan has been carried out entirely by the new sanctions rates. SKP issued by KPP Madya Medan after 2 November 2020 which has been paid but is still using the 2% rate has been corrected directly by the tax authorities or based on requests from taxpayers. In reducing the error in inputting the interest rate per month, AR must be more careful in adjusting the interest rate per month per the KMK in force at the time of issuance of the calculated SKP and STP.

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