Dennis, Jerico (2022) Analisis Proses Pemeriksaan Pajak Pada Masa COVID-19 Oleh KPP Pratama Jakarta Pulogadung. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pengaruh COVID-19 sejak kemnculannya mengakibatkan keterbatasan pada segala aspek kehidupan seluruh manusia di dunia tanpa terkecuali. Keterbatasan yang COVID-19 timbulkan juga dialami oleh para pemeriksa pajak dalam proses pemeriksaan pajak. Proses pemeriksaan pajak penting dilakukan untuk menguji kepatuhan para Wajib Pajak. Karya tulis ini membahas bagaimana Kementerian Keuangan terkhusus KPP Pratama Jakarta Pulogadung melakukan perubahan atau adaptasi kebijakan dalam melaksanakan salah satu tugasnya yaitu sebagai tax collector pada masa setelah COVID-19. Proses pemeriksaan pajak dilakukan sesuai dengan prosedur yang telah ditetapkan oleh Kementerian Keuangan. Metode yang digunakan dalam penyusunan karya tulis ini menggunakan wawancara langsung kepada 2 orang yaitu supervisor pajak dan ketua tim fungsional pemeriksa pajak. Wawancara sangat efektif dalam mendapatkan informasi terhadap kondisi di lapangan. Kemudian sebagai penunjang, penulis menggunakan studi pustaka yaitu dengan membaca peraturan-peraturan pemerintah. Hasil dari karya tulis ini adalah KPP Pratama Jakarta Pulogadung sangat baik dalam melakukan adaptasi kebijakan proses pemeriksaan pajaknya, sehingga mereka optimis terhadap Wajib Pajak akan tetap patuh membayar pajak pada masa new normal. / COVID-19’s influence since its emergence has made limitations to every aspect of every human in the world without exception. Limitations that COVID-19 made also have an impact on tax inspectors in tax audit process. Tax audit process is essential to do, to examine the compliance of every taxpayer. This paper is talking about how the Ministry of Finance in particular, KPP Jakarta Pratama Pulogadung, shifting or adapt for the policy in doing one of their functions, is to be the tax collector during the post COVID-19 era. Tax audit process is conducted due to the procedure Ministry of Finance made. Method used for composing this paper is by interviewing 2 people, such as the tax supervisor and the head of tax auditor. Direct interview is highly effective in acquiring informations about the real condition at place. Afterwards, for information support, the writer used literature study, by reading the government’s regulations. the result of this paper is KPP Pratama Jakarta Pulogadung did a very good job adapt to policies about tax audit process, that they are optimistic about taxpayer will always comply to pay tax in the new normal era.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | COVID-19, Proses Pemeriksaan Pajak, Adaptasi Kebijakan, COVID-19, Tax Audit Process, Adapt Policy |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.45 Auditing PKN STAN Subject Area > Audit |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 11 Sep 2023 09:21 |
| Last Modified: | 11 Sep 2023 09:21 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1981 |
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