Prosedur Pelaksanaan Pemeriksaan Terhadap Pajak Penghasilan Badan di Kantor Pelayanan Pajak Pratama Tobelo
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Institusion
Universitas Kristen Indonesia
Author
Pariama, Gracia Harlin
Subject
Finance
Datestamp
2024-10-08 10:40:38
Abstract :
Penelitian dalam Karya Tulis Ilmiah ini bertujuan untuk mengetahui bagaimana prosedur pelaksanaan pemeriksaan terhadap PPh Badan dan apakah pemeriksaan tersebut sudah berdasarkan ketentuan yang berlaku. Data primer pada penulisan karya Tulis Ilmiah ini diperoleh melalui observasi dan wawancara dengan tim pemeriksa pajak di KPP Pratama Tobelo. Sementara itu, data sekunder diperoleh melalui kajian pustaka, baik buku maupun Peraturan Perundang-undangan, dan laporan perusahaan. Wajib pajak memiliki hak ketika dilakukannya pemeriksaan seperti meminta petugas pemeriksa untuk menunjukan indentitas atau ID Card serta surat perintah pemeriksaan, meminta petugas pemeriksa agar dapat memberikan pertanggung jawaban terkait di lakukannya pemeriksaan, serta wajib pajak dapat meminta untuk dilakukannya pembahasan dengan tim QE. Pengajuan tim quality assurance (QE) ini dapat dilakukan jika wajib pajak tidak menyetujui hasil akhir dari pelaksanaan pemeriksaan. Hasil Prosedur Pelaksanaan Pemeriksaan terdiri atas dua bentuk pemeriksaan, yakni pemeriksaan kantor dan lapangan. Pemeriksaan tersebut kemudian dituangkan melalui Surat Ketetapan Pajak atau SKP yang terdiri dari SKP Kurang Bayar, SKP Kurang Bayar Tambahan, SKP Nihil dan SKP Lebih Bayar dengan jumlah wajib badan pajak yang diketahi sebanyak 48 data. Kata Kunci: Pemeriksaan Pajak, Pajak Penghasilan, Wajib Pajak Badan. / This research in Scientific Writing has a purpose, namely to know how the technique for carrying out the examination of Corporate Income Tax and whether the examination is based on applicable regulations. The primary data in the writing of this scientific paper was obtained through observation and interviews with the tax examiner team at KPP Pratama Tobelo. Meanwhile, secondary data was obtained through literature review, both books and laws and regulations, and company reports. Taxpayers have the right when conducting an audit, such as asking the audit officer to show their identity or ID Card as well as an inspection warrant, asking the audit officer to provide accountability related to the audit, and the taxpayer can request a discussion with the QE team. The submission of this quality assurance (QE) team can be done in the event that the citizen disagrees with the final result of the discussion conducted by the tax audit team. The results of this study indicate that the tax audit implementation procedure consists of two types of audits, namely office and field inspections. The audit is then poured through a Tax Assessment Letter or SKP consisting of an underpaid SKP, an additional underpaid SKP, a zero SKP and an overpaid SKP with a total number of mandatory corporate bodies. tax as much as 48 data Keywords: Tax Audit, Income Tax, Corporate Taxpayer
Penelitian dalam Karya Tulis Ilmiah ini bertujuan untuk mengetahui bagaimana prosedur pelaksanaan pemeriksaan terhadap PPh Badan dan apakah pemeriksaan tersebut sudah berdasarkan ketentuan yang berlaku. Data primer pada penulisan karya Tulis Ilmiah ini diperoleh melalui observasi dan wawancara dengan tim pemeriksa pajak di KPP Pratama Tobelo. Sementara itu, data sekunder diperoleh melalui kajian pustaka, baik buku maupun Peraturan Perundang-undangan, dan laporan perusahaan. Wajib pajak memiliki hak ketika dilakukannya pemeriksaan seperti meminta petugas pemeriksa untuk menunjukan indentitas atau ID Card serta surat perintah pemeriksaan, meminta petugas pemeriksa agar dapat memberikan pertanggung jawaban terkait di lakukannya pemeriksaan, serta wajib pajak dapat meminta untuk dilakukannya pembahasan dengan tim QE. Pengajuan tim quality assurance (QE) ini dapat dilakukan jika wajib pajak tidak menyetujui hasil akhir dari pelaksanaan pemeriksaan. Hasil Prosedur Pelaksanaan Pemeriksaan terdiri atas dua bentuk pemeriksaan, yakni pemeriksaan kantor dan lapangan. Pemeriksaan tersebut kemudian dituangkan melalui Surat Ketetapan Pajak atau SKP yang terdiri dari SKP Kurang Bayar, SKP Kurang Bayar Tambahan, SKP Nihil dan SKP Lebih Bayar dengan jumlah wajib badan pajak yang diketahi sebanyak 48 data. Kata Kunci: Pemeriksaan Pajak, Pajak Penghasilan, Wajib Pajak Badan. / This research in Scientific Writing has a purpose, namely to know how the technique for carrying out the examination of Corporate Income Tax and whether the examination is based on applicable regulations. The primary data in the writing of this scientific paper was obtained through observation and interviews with the tax examiner team at KPP Pratama Tobelo. Meanwhile, secondary data was obtained through literature review, both books and laws and regulations, and company reports. Taxpayers have the right when conducting an audit, such as asking the audit officer to show their identity or ID Card as well as an inspection warrant, asking the audit officer to provide accountability related to the audit, and the taxpayer can request a discussion with the QE team. The submission of this quality assurance (QE) team can be done in the event that the citizen disagrees with the final result of the discussion conducted by the tax audit team. The results of this study indicate that the tax audit implementation procedure consists of two types of audits, namely office and field inspections. The audit is then poured through a Tax Assessment Letter or SKP consisting of an underpaid SKP, an additional underpaid SKP, a zero SKP and an overpaid SKP with a total number of mandatory corporate bodies. tax as much as 48 data Keywords: Tax Audit, Income Tax, Corporate Taxpayer
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