Tinjauan Pelaksanaan Pajak Pertambahan Nilai atas Kegiatan Membangun Sendiri di KPP Pratama Kisaran

SINAGA, PERDANA RATUS MANGIRING (2022) Tinjauan Pelaksanaan Pajak Pertambahan Nilai atas Kegiatan Membangun Sendiri di KPP Pratama Kisaran. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk meninjau pelaksanaan PPN KMS di KPP Pratama Kisaran, termasuk potensi dan hambatannya. Metode penelitian yang digunakan untuk mengumpulkan dan menganalisis data adalah studi kepustakaan dan penelitian lapangan. Penelitian lapangan dilakukan untuk mendapatkan data primer dan terdiri dari wawancara dan permintaan data kepada KPP Pratama Kisaran. Data sekunder diperoleh berbagai buku, artikel, jurnal, penelitian terdahulu, dan sumber lain yang berkaitan dengan PPN KMS. Hasil penelitian menunjukkan bahwa pelaksanaan PPN KMS di KPP Pratama Kisaran telah sesuai dengan ketentuan dan prosedur yang diatur oleh peraturan perundang-undangan. Penerimaan PPN KMS dari tahun 2018 sampai 2020 mengalami penurunan dengan jumlah wajib pajak yang berfluktuatif. Hasil penelitian juga menyimpulkan terdapat beberapahambatan dalam pelaksanaan PPN KMS di KPP Pratama Kisaran. Hambatan-hambatan tersebut berupa KPP Pratama Kisaran tidak terlalu berfokus pada sektor PPN KMS, Account Representative tidak memiliki kemampuan untuk menilai objek PPN KMS, data dari pihak ketiga terbatas, dan pengetahuan masyarakat terkait PPN KMS yang belum optimal./ This study aims to review the implementation of KMS VAT in KPP Pratama Kisaran, including its potential and barriers. The research methods used to collect and analyze the data are library study and field research. Field research was conducted to obtain primary data and consisted of interviews and data requests to KPP Pratama Kisaran. Secondary data was obtained from various books, articles, journals, previous researches, and other sources related to KMS VAT. The results of the study indicated that the implementation of KMS VAT at KPP Pratama Kisaran has been in accordance with the provisions and procedures regulated by laws and regulations. KMS VAT revenues from 2018 to 2020 have decreased with a fluctuating number of taxpayers. The results of the study also concluded that there were several barriers in the implementation of KMS VAT at KPP Pratama Kisaran. These barriers are in the form of KPP Pratama Kisaran that is not too focused on the KMS VAT sector, the Account Representatives do not have the ability to assess KMS VAT objects, data from third parties is limited, and the public's knowledge regarding KMS VAT is not optimal.

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