RIDHO, KEMAS MUHAMMAD (2022) Penggalian Potensi Wajib Pajak Strategis di Kantor Pelayanan Pajak Madya Palembang. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pada tahun 2021, Direktorat Jenderal Pajak telah berhasil mencapai target penerimaan pajak. Hal ini menjadi pencapaian gemilang mengingat selama sepuluh tahun terakhir tidak selalu mencapai target penerimaan pajak. Dalam penulisan karya tulis ini, penulis melakukan tinjauan terhadap penggalian potensi wajib pajak strategis pada KPP Madya Palembang. Dari hasil tinjauan, target penerimaan pajak tahun 2021 di KPP Madya Palembang sebesar Rp4.661.623.088.000. Memasuki periode akhir tahun 2021, penerimaan pajak KPP Madya Palembang mencapai 115.99% dari jumlah target penerimaan pajak tahun tersebut. Dari hasil tinjauan tersebut, terdapat 2 (dua) faktor yang menyebabkan tercapainya penerimaan pajak di KPP Madya Palembang yaitu faktor internal seperti kinerja Account Representative dan kepatuhan wajib pajak, serta faktor eksternal yang disebabkan oleh keadaan kahar seperti naiknya harga komoditi. Dibalik keberhasilan KPP Madya Palembang dalam penerimaan pajak, terdapat beberapa hambatan yang dihadapi seperti wajib pajak yang tidak kooperatif, wajib pajak yang sulit ditemukan, dan minimnya data untuk melakukan penggalian potensi. Atas masalah yang dihadapi KPP Madya Palembang, Account Representative melakukan penyelesaian seperti lebih aktif mencari informasi secara mandiri, mengidentifikasi penyebab wajib pajak tidak kooperatif, dan memanfaatkan sumber internal dan eksternal. / In 2021, the Directorate General of Taxes has succeeded in achieving the tax revenue target. This is a brilliant achievement considering that during the last ten years the tax revenue target has not always been achieved. In writing this paper, the author reviews the potential for strategic taxpayers at KPP Madya Palembang. From the results of the review, the tax revenue target for 2021 at KPP Madya Palembang is IDR 4,661,623,088,000. Entering the end of 2021, the Palembang Madya KPP's tax revenue reached 115.99% of the total tax revenue target for that year. From the results of this review, there are 2 (two) factors that lead to the achievement of tax revenue at KPP Madya Palembang, namely internal factors such as Account Representative performance and taxpayer compliance, as well as external factors caused by force majeure such as rising commodity prices. Behind the success of KPP Madya Palembang in tax revenue, there are several obstacles faced such as uncooperative taxpayers, taxpayers who are difficult to find, and the lack of data to explore potential. Regarding the problems faced by the Palembang Madya KPP, the Account Representative carried out solutions such as being more active in seeking information independently, identifying the causes of uncooperative taxpayers, and utilizing internal and external sources.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Account Representative, KPP Madya Palembang, Tax Revenue, Account Representative, KPP Madya Palembang, Penerimaan Pajak. |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.2 Taxes dan Taxation PKN STAN Subject Area > Penggalian Potensi dan Pengawasan Pajak |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 25 May 2023 08:58 |
| Last Modified: | 25 May 2023 08:58 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1483 |
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