Hubungan antara surat kembali pos (kempos) terhadap tingkat kepatuhan pelaporan spt tahunan pph, tindak lanjut, penyebab, serta solusi atas surat kembali pos (kempos) di KPP Madya Jakarta Pusat 2022 - 2024
Info Katalog
File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2024
Pembimbing 1 : Romy Afandi
Subyek : Taxation;Taxpayer compliance
Kata Kunci : tax, postmail returns, account representative (AR)
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2024_LM_PJK_024032201073_Halaman-Judul.pdf | 10 | |
| 2. | 2024_LM_PJK_024032201073_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2024_LM_PJK_024032201073_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2024_LM_PJK_024032201073_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2024_LM_PJK_024032201073_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2024_LM_PJK_024032201073_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2024_LM_PJK_024032201073_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2024_LM_PJK_024032201073_Bab-1.pdf | 6 | |
| 9. | 2024_LM_PJK_024032201073_Bab-2.pdf |
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| 10. | 2024_LM_PJK_024032201073_Bab-3.pdf |
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| 11. | 2024_LM_PJK_024032201073_Bab-4.pdf |
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| 12. | 2024_LM_PJK_024032201073_Bab-5.pdf | 2 | |
| 13. | 2024_LM_PJK_024032201073_Daftar-Pustaka.pdf | 3 | |
| 14. | 2024_LM_PJK_024032201073_Lampiran.pdf |
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S Surat kembali pos (kempos) merupakan permasalahan di sisi administrasi perpajakan yang menyebabkan Wajib Pajak tidak menerima isi pesan dalam surat/dokumen yang seharusnya diterima baik pada proses bisnis pelayanan, penyuluhan, pengawasan, ataupun penegakan hukum di bidang perpajakan. Tujuan penulisan karya tulis ini yaitu untuk mengetahui tindak lanjut Account Representative (AR) terhadap surat kempos, hubungan antara surat kempos yang seharusnya Wajib Pajak terima dengan tingkat kepatuhan pelaporan SPT Tahunan PPh, penyebab terjadinya surat kempos, dan solusi untuk mengatasi surat kempos di KPP Madya Jakarta Pusat. Pada karya tulis ini Peneliti telah mengumpulkan data dan informasi melalui metode kepustakaan, metode observasi, dan metode wawancara. Dalam 28 bulan terakhir, diperoleh hubungan yang berlawanan arah. Semakin tinggi rata-rata surat kempos per bulan, semakin rendah tingkat kepatuhan pelaporan SPT Tahunan PPh. Dengan 100 sampel Wajib Pajak yang suratnya kempos, berikut akan dijabarkan tindak lanjut Account Representative (AR) yang berbeda-beda disesuaikan dengan kondisi Wajib Pajak. Tindak lanjut yang paling sering dilakukan yaitu mengirimkan softfile atas surat/dokumen. Sedangkan penyebab terjadinya surat kempos dan solusi untuk mengatasi surat kempos akan dijabarkan dari dua sudut pandang, yaitu Wajib Pajak dan Kantor Pajak.
P Postmail returns are a tax administration problem that causes taxpayers not to receive the message in the letter/document which should be well received in the business process of service, counseling, supervision, or law enforcement in the field of taxation. The purpose of writing this paper is to find out the follow up of Account Representative (AR) on postmail returns, corellation between postmail returns and annual income tax return report compliance rate, the cause of postmail returns, and the solution to prevent postmail returns in KPP Madya Jakarta Pusat. In this paper, researcher have collected data and information through library method, observation method, and interview method. In the last 28 months, we found an opposite relationship direction, which mean the higher average of postmail returns per month, the lower annual income tax return report compliance rate. Based on 100 samples of taxpayers whose letters were returned by post, this research explains the follow-up of Account Representative (AR) which measures taken vary depending on the taxpayer\\\'s condition. The most frequent follow-up action is sending a soft file of letters/documents. Meanwhile the cause of postmail returns and the solution to prevent postmail returns will be explained from two point of views, Taxpayer\\\'s point of view and Tax office\\\'s point of view.
