Atharizq, Muhammad Taqia Naufal (2022) Tinjauan Atas Pelaksanaan Pemungutan Pajak Pertambahan Nilai Pada Dinas Perhubungan Kabupaten Sleman. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
"ABSTRAK Pajak Pertambahan Nilai (PPN) adalah pajak tidak langsung yang dikenakan secara bertahap di sepanjang setiap jalur produksi dan distribusi dan dikenakan terhadap barang sejak dibuat sampai dengan tersebar di Daerah Pabean. Biasanya, setelah konsumen produk dan layanan yang dikenakan PPN telah membayar penjual atau penyedia layanan, tugas pengguna selesai. Pedagang atau pemasok jasa Setoran PPN setelah itu akan dilakukan di kantor pajak. Namun, untuk organisasi pemerintah, setiap organisasi menangani upaya pengumpulan PPN sendiri. Tujuan karya tulis ini adalah untuk meninjau mekanisme PPN dalam kegiatan Dinas Perhubungan Kabupaten Sleman serta mengetahui kesesuaian antara peraturan yang berlaku dan pelaksanaan pemungutannya. Metode penelitian pengumpulan data yang digunakan ialah metode studi pustaka dan studi lapangan. Pendekatan penelitian pengumpulan data digunakan untuk mengumpulkan data yang relevan dan dapat dipercaya dari sumber tekstual, sedangkan studi lapangan digunakan untuk melakukan wawancara dan mengumpulkan kuesioner untuk Kepala Subbagian Keuangan, Perencanaan, dan Evaluasi Dinas Perhubungan Kabupaten Sleman. Temuan menunjukkan bahwa sistem keseluruhan Dinas Perhubungan Kabupaten Sleman untuk memungut PPN mematuhi semua undang-undang yang relevan. Dinas Perhubungan Kabupaten Sleman menggunakan frase pemotongan, tetapi yang seharusnya dipungut dijelaskan dengan bahasa yang berbeda. Karena tidak berdampak pada prosedur pemungutan PPN, hal ini tidak menjadi masalah yang signifikan. Namun, lebih baik memilih frasa yang mematuhi aturan. / Value Added Tax (VAT) is an indirect tax that is imposed in stages along each production and distribution line and is imposed on goods from the time they are made until they are spread in the Customs Area. Usually, after the consumer of the VAT-charged products and services has paid the seller or service provider, the user's task is complete. Traders or service suppliers VAT deposits will then be made at the tax office. For government organizations, however, each organization handles its own VAT collection efforts. The purpose of this paper is to review the VAT mechanism in the activities of the Sleman Regency Transportation Service and to find out the compatibility between the applicable regulations and the implementation of their collection. The research method of data collection used is the method of literature study and field study. The research approach of data collection was used to collect relevant and reliable data from textual sources, while field studies were used to conduct interviews and collect questionnaires for the Head of the Sub-Division of Finance, Planning, and Evaluation of the Department of Transportation of Sleman Regency. The findings show that the Sleman Regency Transportation Service's overall system for collecting VAT complies with all relevant laws. The Sleman District Transportation Office uses the phrase withholding, but what should be collected is explained in a different language. Since it has no impact on the VAT collection procedure, this is not a significant problem. However, it is better to choose phrases that adhere to the rules.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Value Added Tax (VAT), VAT Collection, Compliance with the implementation of the rules, Government Treasurer, Pajak Pertambahan Nilai (PPN), Pemungutan PPN, Ketaatan pelaksanaan aturan, Bendahara Pemerintah. |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.2 Taxes dan Taxation PKN STAN Subject Area > Perpajakan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 26 Jun 2023 07:26 |
| Last Modified: | 26 Jun 2023 07:26 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1708 |
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