Evaluasi efektivitas surat permintaan penjelasan atas data dan/atau keterangan (sp2dk) terhadap kepatuhan wajib pajak badan pt. mega utama medica
Info Katalog
File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Marieta Ariani
Subyek : TAX ADMINISTRATION AND PROCEDURE;TAXPAYER COMPLIANCE
Kata Kunci : SP2DK, formal and material compliance, corporate taxpayer, risk-based supervision, self-assessment s
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_LM_SPA_023102501105_Halaman-Judul.pdf | 10 | |
| 2. | 2026_LM_SPA_023102501105_Surat-Pernyataan-Revisi-Terakhir.pdf | ||
| 3. | 2026_LM_SPA_023102501105_Surat-Hasil-Similaritas.pdf | ||
| 4. | 2026_LM_SPA_023102501105_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | ||
| 5. | 2026_LM_SPA_023102501105_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_LM_SPA_023102501105_Pernyataan-Orisinalitas.pdf | ||
| 7. | 2026_LM_SPA_023102501105_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | ||
| 8. | 2026_LM_SPA_023102501105_Bab-1.pdf | ||
| 9. | 2026_LM_SPA_023102501105_Bab-2.pdf | 41 |
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| 10. | 2026_LM_SPA_023102501105_Bab-3.pdf | 15 |
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| 11. | 2026_LM_SPA_023102501105_Bab-4.pdf | 21 |
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| 12. | 2026_LM_SPA_023102501105_Bab-5.pdf | ||
| 13. | 2026_LM_SPA_023102501105_Daftar-Pustaka.pdf | ||
| 14. | 2026_LM_SPA_023102501105_Lampiran.pdf | 7 |
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E Evaluasi efektivitas surat permintaan penjelasan atas data dan/atau keterangan (sp2dk) terhadap kepatuhan wajib pajak badan pt. mega utama medicaoleh: farida yanuaritaabstraklaporan magang ini bertujuan mengevaluasi efektivitas penerbitan surat permintaan penjelasan atas data dan/atau keterangan (sp2dk) terhadap kepatuhan wajib pajak badan pada pt. mega utama medica, perusahaan distributor farmasi dan alat kesehatan yang berkedudukan di palembang, untuk tahun pajak 2023. penelitian ini menggunakan metodologi kualitatif deskriptif dengan pendekatan studi kasus evaluatif, melalui observasi partisipatif dan studi dokumentasi atas sp2dk nomor s-656/p2dk/kpp.0308/2025, surat balasan perusahaan, berita acara konseling, bukti penerimaan elektronik, serta bukti pembayaran pajak. analisis difokuskan pada tiga aspek utama, yaitu tingkat respons wajib pajak, pengaruh sp2dk terhadap kepatuhan formal, dan potensi perubahan kepatuhan pada periode pelaporan berikutnya. sp2dk yang diterbitkan oleh kpp madya palembang memuat delapan poin ketidaksesuaian, mencakup selisih laba komersial dan fiskal, koreksi peredaran usaha sebesar rp157.131.130, koreksi fiskal positif, selisih nilai pembelian, objek pph pasal 21 dan pasal 23, persediaan, serta fasilitas ppn kawasan bebas. hasil analisis menunjukkan bahwa perusahaan merespons sp2dk secara kooperatif meskipun melampaui batas waktu 14 hari, berhasil menyelesaikan enam poin krusial melalui pembetulan spt yang dibuktikan dengan bukti penerimaan elektronik resmi, serta melunasi seluruh kekurangan pajak sebesar rp113.542.680. perubahan kepatuhan pada periode berikutnya dianalisis secara proyektif menggunakan extended slippery slope framework berdasarkan tiga kelemahan administratif sistemik yang teridentifikasi selama proses penanganan sp2dk berlangsung.kata kunci : sp2dk, kepatuhan formal dan material, wajib pajak badan, pengawasan berbasis risiko, self-assessment system.
E Evaluation of the effectiveness of the letter of request for explanation of data and/or information (sp2dk) on corporate taxpayer compliance of pt. mega utama medicaby: farida yanuaritaabstractthis internship report evaluates the effectiveness of the letter of request for explanation of data and/or information (sp2dk) on corporate taxpayer compliance at pt. mega utama medica, a pharmaceutical and medical equipment distributor in palembang, for the 2023 fiscal year. the study uses a qualitative descriptive methodology with an evaluative case study approach through participatory observation and documentation review of sp2dk number s-656/p2dk/kpp.0308/2025, the company\\\'s reply letter, counseling minutes, electronic receipts, and tax payment evidence. analysis focuses on three aspects: the taxpayer\\\'s response rate, sp2dk\\\'s influence on formal compliance, and potential compliance changes in the subsequent reporting period. the sp2dk issued by the palembang medium tax office contains eight discrepancy points, covering commercial and fiscal profit differences, a sales revenue correction of rp157,131,130, positive fiscal corrections, purchase value discrepancy, income tax articles 21 and 23, inventory, and the free trade zone vat facility. the findings show the company responded cooperatively despite exceeding the fourteen-day deadline, resolving six critical points through tax return amendments evidenced by official electronic receipts and settling all underpaid taxes totaling rp113,542,680. compliance changes for subsequent periods were analyzed projectively using the extended slippery slope framework based on three systemic administrative weaknesses identified throughout the sp2dk process.keywords : sp2dk, formal and material compliance, corporate taxpayer, risk-based supervision, self-assessment system.
