Tinjauan atas Penerapan Layanan Permohonan Pemindahbukuan Melalui E-Pbk Pada Kantor Pelayanan Pajak Pratama Serpong

Doloksaribu, Yohana (2023) Tinjauan atas Penerapan Layanan Permohonan Pemindahbukuan Melalui E-Pbk Pada Kantor Pelayanan Pajak Pratama Serpong. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pemindahbukuan merupakan proses memindahbukukan penerimaan pajak yang dibukukan pada penerimaan pajak yang sesuai akibat kesalahan pembayaran maupun penyetoran pajak. e-PBK merupakan salah satu opsi pengajuan pemindahbukuan yang telah diberlakukan secara nasional oleh Direktorat Jenderal Pajak (DJP) pada Desember 2022. Penelitian ini bertujuan untuk mengetahui implementasi dalam pelaksanaan pengajuan pemindahbukuan pajak melalui e-PBK di KPP Pratama Serpong selama masa piloting, mengetahui pelayanan serta upaya yang dilakukan oleh KPP Pratama Serpong dalam menangani pengajuan pemindahbukuan melalui e-PBK, mengetahui manfaat dan kekurangan layanan e-PBK terhadap pengajuan pemindahbukuan di KPP Pratama Serpong, serta mengetahui dampak yang timbul akibat penerapan e-PBK terhadap layanan pemindahbukuan yang diberikan KPP Pratama Serpong. Dalam penelitian ini metode yang digunakan adalah metode wawancara, metode kepustakaan, serta metode survei yang dilakukan kepada Wajib Pajak yang pernah mengajukan pemindahbukuan dan telah memanfaatkan layanan e-PBK. Hasil penelitian menunjukkan bahwa penerapan layanan pemindahbukuan melalui e-PBK selama masa piloting pada KPP Pratama Serpong telah sesuai dengan Prosedur Operasi Standar yang berlaku sebagaimana diatur dalam PMK Nomor 601/KM.1/2020 tentang Standar Operasi Prosedur Layanan Unggulan Kementerian Keuangan, dan e-PBK juga dinilai efektif dan memberikan kemudahan bagi KPP Pratama Serpong dan Wajib Pajak namun masih memerlukan pengembangan dalam berbagai aspek. Tax Overbooking is the process of transferring tax revenues recorded to the appropriate tax revenues due to payment errors and deposit errors. e-PBK is one of the application options for submitting tax overbooking that was officially implemented nationwide by the Directorate General of Taxes (DGT) in December 2022. This study aims to determine the implementation of tax overbooking submissions through e-PBK at KPP Pratama Serpong during the piloting period, knowing out the services and efforts made by KPP Pratama Serpong in handling overbooking submissions through e-PBK, find out the benefits and disadvantages of e-PBK services on bookkeeping submissions at KPP Pratama Serpong, and finding out the impact arising from the implementation of e-PBK on overbooking services that provided by KPP Pratama Serpong. In this study, the methods used were interview methods, literature methods, and survey methods conducted to taxpayers who had applied for overbooking and had utilized e-PBK services. The results showed that the implementation of overbooking services through e-PBK during the piloting period at KPP Pratama Serpong was in accordance with the applicable Standard Operating Procedures as regulated in PMK Number 601/KM.1/2020 concerning Standard Operating Procedures for Superior Services of the Ministry of Finance, and e-PBK also considered effective and provided convenience for KPP Pratama Serpong and Taxpayers but still required development in various aspects.

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