ANALISIS PENGAWASAN KEPATUHAN ATAS WAJIB PAJAK STRATEGIS DI KPP PRATAMA MEDAN TIMUR

RAMADHANI, RISQINA RAHAYU (2024) ANALISIS PENGAWASAN KEPATUHAN ATAS WAJIB PAJAK STRATEGIS DI KPP PRATAMA MEDAN TIMUR. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk menganalisis pelaksanaan proses pengawasan kepatuhan atas wajib pajak strategis di KPP Pratama Medan Timur. Dalam penelitian ini, penulis mengeksplorasi kendala yang dihadapi dalam pelaksanaan proses pengawasan kepatuhan Wajib Pajak strategis di KPP Pratama Medan Timur melalui analisis terhadap penyebab Laporan Hasil Permintaan Penjelasan atas Data dan/atau Keterangan (LHP2DK) atas Wajib Pajak strategis yang ditutup tanpa realisasi. Penelitian ini menggunakan metode pengumpulan data yang terdiri dari studi kepustakaan dan wawancara. Hasil penelitian menunjukkan bahwa pelaksanaan proses pengawasan kepatuhan atas Wajib Pajak strategis di KPP Pratama Medan Timur masih menghadapi beberapa kendala sehingga 30% dari LHP2DK yang diterbitkan atas Wajib Pajak strategis pada tahun 2023 tidak memiliki realisasi. Adapun simpulan LHP2DK ditutup tanpa realisasi tersebut yaitu tidak ditemukan indikasi dan modus ketidakpatuhan, daluwarsa penetapan pajak, dan wajib pajak semula wajib pajak lainnya telah ditetapkan menjadi Wajib Pajak strategis sehingga harus dilakukan penelitian kepatuhan material ulang secara komprehensif. Penelitian ini diharapkan dapat memberikan kontribusi dalam meningkatkan efektivitas pengawasan kepatuhan wajib pajak strategis di KPP Pratama Medan Timur. Kata kunci: pengawasan kepatuhan material, wajib pajak strategis, penerimaan pajak. This study aims to analyze the implementation of the compliance monitoring process for strategic taxpayers at KPP Pratama Medan Timur. In this research, the author explores the obstacles faced in the implementation of the compliance monitoring process of strategic taxpayers at KPP Pratama Medan Timur through an analysis of the causes of the Report on the Results of Request for Explanation of Data and/or Information (LHP2DK) on strategic taxpayers that are closed without realization. This research uses data collection methods consisting of literature study and interviews. The results showed that the implementation of the compliance monitoring process for strategic taxpayers at the KPP Pratama Medan Timur still faced several obstacles so that 30% of the LHP2DK issued on strategic taxpayers in 2023 had no realization. The conclusions of the LHP2DK closed without realization are that there are no indications and modes of noncompliance, the tax determination expires, and the taxpayer was originally another taxpayer who has been determined to be a strategic taxpayer so that a comprehensive rematerial compliance research must be carried out. This research is expected to contribute to improving the effectiveness of strategic taxpayer compliance monitoring at KPP Pratama Medan Timur. Keywords: material compliance monitoring, strategic taxpayers, tax revenue

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