AL HIDAYAT, FARKHAT FIKRIAN (2022) Pelaksanaan Penyitaan Harta Kekayaan Penanggung Pajak yang Tersimpan Pada LJK Sektor Perbankan di KPP Pratama Surakarta. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini bertujuan untuk menganalisis pelaksanaan penyitaan harta kekayaan penanggung pajak yang tersimpan pada LJK sektor perbankan di KPP Pratama Surakarta, realisasi pencairan piutang pajak melalui tindakan penyitaan harta kekayaan penanggung pajak yang tersimpan pada LJK sektor perbankan, serta kendala dan solusi yang dihadirkan dalam proses penyitaan harta kekayaan penanggung pajak yang tersimpan pada LJK sektor perbankan. Penelitian ini dilakukan dengan menggunakan metode penelitian kepustakaan dan lapangan. Dalam penelitian lapangan, teknik pengumpulan data yang penulis gunakan adalah observasi, wawancara, dan dokumentasi. Narasumber wawancara untuk penelitian ini adalah Kepala Seksi Pemeriksaan, Penilaian, dan Penagihan (P3) dan Jurusita Pajak KPP Pratama Surakarta. Penelitian kepustakaan dilakukan dengan mempelajari berbagai buku, jurnal, penelitian terdahulu, peraturan perpajakan mengenai penagihan pajak, dan sumber literatur lainnya. Hasil dari penelitian ini adalah pelaksanaan penyitaan harta kekayaan penanggung pajak yang tersimpan pada LJK sektor perbankan di KPP Pratama Surakarta sesuai dengan Peraturan Menteri Keuangan Republik Indonesia Nomor 189/PMK.03/2020 tentang Tata Cara Pelaksanaan Penagihan Pajak atas Jumlah Pajak yang Masih Harus Dibayar. Realisasi pencairan piutang melalui tindakan penyitaan sebagian besar diperoleh dari penyitaan harta kekayaan yang tersimpan pada LJK sektor perbankan (pemblokiran). Dalam pelaksanaan penyitaan harta kekayaan tersebut masih ditemukan beberapa hambatan dan kendala, seperti tidak tersedianya data yang aktual dan valid mengenai penanggung pajak, kurangnya pemahaman pihak perbankan dan penanggung pajak mengenai tindakan penyitaan, serta lamanya respons pihak perbankan dan penanggung pajak terkait prosedur penyitaan yang menyebabkan jangka waktu pelaksanaan tindakan pemblokiran menjadi terlalu lama. Upaya yang dilakukan oleh KPP Pratama Surakarta dalam menyikapi kendala tersebut ialah dengan melakukan tebar jaring, memberikan pemahaman kepada pihak bank dan penanggung pajak, serta membicarakan secara persuasif kepada pihak perbankan dan penanggung pajak. / This study aims to analyze the implementation of confiscation of tax bearer assets stored in the banking sector at Tax Office Primary Surakarta, the realization of tax receivables disbursement through confiscation of tax bearer assets stored in the banking sector, as well as the obstacles and solutions presented in the process of confiscating tax bearer assets stored in the banking sector. This research was conducted using library and field research methods. In field research, the data collection techniques that the author uses are observation, interviews, and documentation. The interview sources for this research are the Head of the Inspection, Assessment and Tax Collection Section and the tax bailiff of the Tax Office Primary Surakarta. Literature research was conducted by studying various books, journals, previous research, tax regulations regarding tax collection, and other literature sources. The result of this study is the implementation of confiscation of tax bearer assets stored in the banking sector at Tax Office Primary Surakarta in accordance with the Minister of Finance Regulation Number 189/PMK.03/2020 about Procedures for the Implementation of Tax Collection on the Amount of Taxes Accrued. The realization of receivables disbursement through confiscation actions is mostly obtained from assets stored in the banking sector. In the implementation of the confiscation of assets, several obstacles and constraints are still found, such as the unavailability of actual and valid data regarding tax bearers, the lack of understanding of banks and tax bearers regarding confiscation actions, as well as the length of response of banks and tax bearers regarding confiscation procedures which causes the period of implementation of blocking actions to be too long. The efforts made by Tax Office Primary Surakarta in addressing these obstacles are by spreading the net, providing understanding to banks and tax bearers, and talking persuasively to banks and tax bearers.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Active Tax Collection, Confiscation, Tax Bearer’s Assets, Penagihan Aktif, Penyitaan, Harta Penanggung Pajak |
| 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: | 15 May 2023 03:22 |
| Last Modified: | 15 May 2023 03:22 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1463 |
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