ARIF, FINA ULAYYA (2022) Penggalian Potensi Pajak Penghasilan Badan atas Wajib Pajak Strategis di Kantor Pelayanan Pajak Pratama Surabaya Tegalsari. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Wajib Pajak Strategis adalah Wajib Pajak yang telah ditetapkan oleh Kantor Pelayanan Pajak berdasarkan beberapa pertimbangan tertentu, salah satunya adalah memiliki nilai kontribusi yang cukup signifikan bagi penerimaan perpajakan. Kegiatan pengawasan dan penggalian potensi pajak atas Wajib Pajak Strategis dilakukan secara komprehensif untuk meningkatkan penerimaan pajak agar dapat mencapai target yang telah ditetapkan dengan cara mengungkapkan kondisi keuangan Wajib Pajak yang semula belum sesuai dengan keadaan sebenarnya menjadi lebih transparan. Penelitian ini bertujuan untuk mengetahui apa sajakah ketentuan perpajakan terkait penggalian potensi PPh Badan atas Wajib Pajak Strategis serta mengetahui strategi, hambatan, dan upaya yang dilakukan oleh KPP Pratama Surabaya Tegalsari dalam rangka meningkatkan penerimaan pajak. Metode yang digunakan dalam penelitian ini adalah dengan melakukan wawancara dan dokumentasi. Wawancara dilakukan kepada Account Representative I yang bertanggung jawan atas pengawasan Wajib Pajak Strategis, sedangkan metode dokumentasi dilakukan dengan memperoleh data sekunder berupa berupa realisasi penerimaan kantor untuk keseluruhan jenis pajak, realisasi penerimaan PPh badan, realisasi penerimaan PPh Badan atas Wajib Pajak strategis, targert penerimaan kantor serta target penerimaan dari penggalian potensi KPP Pratama Surabaya Tegalsari. Berdasarkan hasil penelitian ini dapat disimpulkan bahwa penyebab masih belum tercapainya target penerimaan di KPP Pratama Surabaya Tegalsari adalah menurunnya kemampuan Wajib Pajak untuk membayar pajak akibat dari pandemic COVID-19, pembatasan pertemuan dengan Wajib Pajak, dan kemampuan Account Representative yang tidak merata. Oleh karene itu KPP Pratama Surabaya Tegalsari berupaya untuk meningkatkan penerimaan PPh badan dengan cara memprioritaskan Wajib Pajak yang memiliki kemampuan membayar tinggi, melakukan kunjungan ke lokasi Wajib Pajak secara virtual serta meningkatkan kompetensi pegawai. / Strategic Taxpayers are Taxpayers who have been determined by the Tax Service Office based on certain considerations, one of which is having a significant contribution value for tax revenues. The activities of monitoring and extracting tax potential for Strategic Taxpayers are carried out comprehensively by disclosing the financial condition of Taxpayers which was not originally in accordance with the actual situation to become more transparent in order to increase tax revenues according to the target that has been set before. This study aims to find out what the tax provisions related to extracting the potential for Corporate Income Tax for Strategic Taxpayers and to find out the strategies, obstacles, and efforts made by KPP Pratama Surabaya Tegalsari in order to increase tax revenue. The method used in this research is to conduct interviews and documentation. The interview method involved Account Representative I who is responsible for the supervision of Strategic Taxpayers, while the documentation method is carried out by obtaining secondary data in form of realization of office revenues for all taxes, realization of corporate income tax, realization of corporate income tax for strategic taxpayers, office revenue targets as well as revenue targets from exploring the potential of KPP Pratama Surabaya Tegalsari. Based on the results of this study, it can be concluded that the condition in which KPP Pratama Surabaya Tegalsari can not achieve the revenue target is due to the low ability of taxpayers to pay taxes as a result of the COVID-19 pandemic, the restrictions on meetings with taxpayers, and the uneven ability of Account Representatives. Therefore, KPP Pratama Surabaya Tegalsari tries to increase corporate income tax revenues by prioritizing taxpayers who have high paying capabilities, making visits to taxpayer virtually and increasing competence of the employee.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Strategic Taxpayers, Extracting Tax Potential, Corporate Income Tax, Account Representative, Wajib Pajak Strategis, Penggalian Potensi, PPh badan, Account Representative, KPP Pratama Surabaya Tegalsari |
| 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: | 15 Jun 2023 02:36 |
| Last Modified: | 15 Jun 2023 02:36 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1631 |
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