Tinjauan Atas Kinerja Account Representative Berbasis Wilayah Dalam Upaya Peningkatan Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Tigaraksa

Putra, Rayhan Kurnia Darma (2022) Tinjauan Atas Kinerja Account Representative Berbasis Wilayah Dalam Upaya Peningkatan Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Tigaraksa. KTTA thesis, Politeknik Keuangan Negara STAN.

	Text (Cover) 01. Cover_Rayhan Kurnia Darma Putra_1302191570.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (106kB)
	Text (Abstrak) 02. Abstrak_Rayhan Kurnia Darma Putra_1302191570.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (535kB)
	Text (Daftar Isi) 03. Daftar Isi_Rayhan Kurnia Darma Putra_1302191570.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (482kB)
	Text (BAB I) 05. Bab I_Rayhan Kurnia Darma Putra_1302191570.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (BAB II) 06. Bab II_Rayhan Kurnia Darma Putra_1302191570.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (3MB)
	Text (BAB III) 07. Bab III_Rayhan Kurnia Darma Putra_1302191570.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (3MB)
	Text (BAB IV) 08. Bab IV_Rayhan Kurnia Darma Putra_1302191570.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (673kB)
	Text (Daftar Pustaka) 09. Daftar Pustaka_Rayhan Kurnia Darma Putra_1302191570.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (599kB)

Abstract

Pengawasan berbasis kewilayahan di tingkat KPP Pratama bertujuan untuk memastikan bahwa seluruh kegiatan ekonomi yang memiliki potensi pajak dapat direalisasikan menjadi penerimaan pajak. Karya tulis ini bertujuan untuk meninjau bagaimana kinerja account representative berbasis wilayah, hasil pengawasan berbasis wilayah, dan kesesuaian hasil dengan tujuan penerapan serta kendala pengawasan berbasis wilayah di KPP Pratama Tigaraksa. Metode penelitian yang dipakai adalah kualitatif dengan memanfaatkan data primer dan sekunder yaitu wawancara dengan account representative di KPP Pratama Tigaraksa dan dokumentasi tahun pajak 2018-2021. Hasil penelitian menunjukkan bahwa KPP Pratama Tigaraksa telah menerapkan prosedur walaupun masih belum optimal pelaksanaannya dikarenakan masih ada pembatasan aktifitas di masa pandemi Covid-19. Pengawasan berbasis wilayah mampu mewujudkan pencapaian realisasi penerimaan pajak di tahun 2020, namun ada penurunan di tahun 2021. Secara umum pengawasan berbasis kewilayahan di KPP Pratama Tigaraksa mampu meningkatkan kepatuhan pembayaran dan pelaporan pajak serta adanya penambahan partisipasi wajib pajak. Lebih lanjut, kendala-kendala yang dihadapi adalah pola kerja baru dirasakan ada kesulitan untuk langsung terjun ke lapangan dalam melakukan pengawasan terhadap wajib pajak yang tidak taat./ Regional-based supervision at the KPP Pratama aims to ensure that all economic activities that have tax potential can be realized into tax revenues. This paper aims to review how the performance of regional-based account representatives, the results of regional-based supervision, and the results according to the objectives implementation as well as the obstacles of regional-based monitoring in KPP Pratama Tigaraksa. The research method used is qualitative by utilizing primary and secondary data through interviews with account representatives at KPP Pratama Tigaraksa and documentation of tax year in 2018-2021. The results showed that KPP Pratama Tigaraksa had implemented the procedure although it was still not implemented optimally because the limited activities were still during the Covid-19 pandemic. Regional-based supervision is able to realize an increase tax revenue in 2020, but there was decline in 2021. In general, regional-based supervision at KPP Pratama Tigaraksa is able to improve tax payment and reporting compliance as well as increase the participation of tax payers. Furthermore, the obstacles faced are new work patterns which are felt to be difficult to go directly to the field in supervising non-compliant tax payers.

Actions (login required)

View Item