Pengaruh Validitas Profil Wajib Pajak terhadap Proses Penagihan Pajak di KPP Pratama Banjarbaru

HANIA, HANNA (2022) Pengaruh Validitas Profil Wajib Pajak terhadap Proses Penagihan Pajak di KPP Pratama Banjarbaru. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Profil wajib pajak merupakan rekaman data perpajakan yang dimiliki oleh wajib pajak sehubungan dengan kegiatan usaha beserta identitasnya. Tidak validnya profil wajib pajak akan berdampak terhadap proses penagihan pajak lebih lanjut terhadap penerimaan dari tindakan penagihan. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh validitas profil wajib pajak terhadap proses penagihan pajak, serta hambatan penagihan di KPP Pratama Banjarbaru. Penelitian ini adalah penelitian kualitatif dengan metode analisis deskriptif kualitatif yang menggunakan pengumpulan data melalui wawancara, dokumentasi data, dan kajian teori. Berdasarkan hasil penelitian, tindakan penagihan pajak di KPP Pratama Banjarbaru diatur berdasarkan skala prioritas dengan dibantu dengan adanya compliance risk management (CRM) dan bersifat persuasif dengan mengutamakan komunikasi dengan wajib pajak. Tindakan penagihan dipengaruhi oleh validitas profil wajib pajak. Dari total penerbitan surat paksa selama tahun 2019-2021 tidak 100% disampaikan kepada wajib pajak karena alasan kelengkapan dan kebenaran profil wajib pajak. Tidak validnya profil wajib pajak dikarenakan beberapa hal yaitu, wajib pajak tidak dapat ditemukan, wajib pajak sudah pindah alamat dan tidak ada pemberitahuan ke KPP, dan nomor telepon tidak aktif dan tidak dapat dihubungi. Jadi, profil wajib pajak memiliki pengaruh terhadap yang cukup penting terhadap penagihan pajak./ A taxpayer profile is a record of taxation data owned by a taxpayer in connection with business activities and their identity. Invalid taxpayer's profile will have an impact on the tax collection process further towards the receipt of the collection action. This research aims to determine the effect of the validity of the taxpayer's profile on the tax collection process, as well as billing barriers at KPP Pratama Banjarbaru. This research is qualitative research with a qualitative descriptive analysis method that uses data collection through interviews, data documentation, and theoretical studies. Based on the results of the research, the act of collecting taxes at KPP Pratama Banjarbaru is regulated based on a priority scale with the assistance of compliance risk management (CRM) and is persuasive by prioritizing communication with taxpayers. Billing actions are affected by the validity of the taxpayer's profile. Of the total issuance of forced letters during 2019-2021, not 100% were submitted to taxpayers for reasons of completeness and correctness of taxpayer's profiles. The taxpayer's profile is invalid due to several things, namely, the taxpayer cannot be found, the taxpayer has changed address and there is no notification to the KPP, and the mobile number is inactive and cannot be contacted. So, the profile of the taxpayer has an important influence on tax collection.

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