SUGIARTI, RINA (2015) IMPLEMENTASI SISTEM PENAGIHAN PAJAK DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA SURABAYA RUNGKUT. Diploma thesis, STIE PERBANAS SURABAYA.
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Abstract
Implementation of the tax collection system is required elements of the system are interrelated and integrated to achieve its intended purpose. Tax collection with a series of tax collection action as an effort of Kantor Pelayanan Pajak (KPP) Pratama Surabaya Rungkut to increase people welfare and boosting the people to be responsible for as well as have awareness would be paying off his or her liability and effective tax billing as right means to reach maximal tax revenue target for State Expenditure Budget (APBN). The purpose of this study was to determine the implementation of the tax collection system in Kantor Pelayanan Pajak (KPP) Pratama Surabaya Rungkut. Method that used in this research is quantitative descriptive method by explaining tax arrears decreasing chart and liquidation amount taken by KPP Rungkut in 2014 through tax billing with billing action series. The result of the research indicating that in tax billing system implementation need sections which involved in tax billing, among them are Data Processing and Information Section (PDI), Service Section, Verification Section, Supervision and Consultation Section and Billing Section. Tax billing system implementation there are some procedures and in running tax billing procedure need documents, namely Notification Letter (SPT), Tax Deposit Letter (SSP), Tax Bill Letter (STP), Tax Minus Pay Decision Letter (SKPKB). Tax Arrear Repayment Procedure found 2 (two) mechanism for payment. In tax arrear payment, tax payer take deposit invoice with State Revenue Transaction Number (NPTN) as validation proof of deposit to State cash. Bigger Tax Arrear Liquidation done with forced tax billing letter with liquidation of Rp. 4.693.260.197 if compare than Warning Letter liquidation as many Rp. 3.197.887.557, SPMP as Rp 2.145.754.046, auction Rp 869.581.570 and final balance tax arrear in 2014 as Rp 180.751.957.816. Keywords: Implementation, Procedure, Tax collection
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 336 - PUBLIC FINANCE > 336.2 - TAXES & TAXATION |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 05 Sep 2017 03:06 |
| Last Modified: | 15 Sep 2017 02:29 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/2301 |
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