Analisis penanganan sp2dk atas penghasilan yang belum dilaporkan pada wajib pajak orang pribadi pelaku usaha mikro, kecil, dan menengah (umkm)

DETAIL KOLEKSI

Analisis penanganan sp2dk atas penghasilan yang belum dilaporkan pada wajib pajak orang pribadi pelaku usaha mikro, kecil, dan menengah (umkm)

Oleh : Marietta Lenny Oswary

Info Katalog

Status Posting : Published

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2026

Pembimbing 1 : Marieta Ariani

Subyek : TAX ADMINISTRATION AND PROCEDURE;TAXPAYER COMPLIANCE;SMALL BUSINESS--TAXATION

Kata Kunci : SP2DK, individual taxpayer, unreported income, MSME tax, tax return amendment.

File Repositori

No.	Nama File	Hal.
1.	2026_LM_SPA_023102501103_Halaman-Judul.pdf
2.	2026_LM_SPA_023102501103_Surat-Pernyataan-Revisi-Terakhir.pdf
3.	2026_LM_SPA_023102501103_Surat-Hasil-Similaritas.pdf
4.	2026_LM_SPA_023102501103_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf
5.	2026_LM_SPA_023102501103_Lembar-Pengesahan.pdf
6.	2026_LM_SPA_023102501103_Pernyataan-Orisinalitas.pdf
7.	2026_LM_SPA_023102501103_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf
8.	2026_LM_SPA_023102501103_Bab-1.pdf
9.	2026_LM_SPA_023102501103_Bab-2.pdf
10.	2026_LM_SPA_023102501103_Bab-3.pdf
11.	2026_LM_SPA_023102501103_Bab-4.pdf
12.	2026_LM_SPA_023102501103_Bab-5.pdf
13.	2026_LM_SPA_023102501103_Daftar-Pustaka.pdf
14.	2026_LM_SPA_023102501103_Lampiran.pdf	1

Abstrak
Abstract

L Laporan tugas akhir berbasis kegiatan magang ini bertujuan untuk menganalisis penyelesaian surat permintaan penjelasan atas data dan/atau keterangan (sp2dk) atas penghasilan yang belum dilaporkan oleh wajib pajak orang pribadi tahun pajak 2023. kegiatan magang dilaksanakan pada praktik konsultan pajak dengan menggunakan metode deskriptif kualitatif dan pendekatan studi kasus. data diperoleh melalui observasi, telaah dokumen perpajakan, serta rekonsiliasi data antara dokumen perpajakan wajib pajak dengan data yang menjadi dasar penerbitan sp2dk. analisis dilakukan terhadap mekanisme penyelesaian sp2dk, identifikasi penghasilan yang belum dilaporkan, penghitungan kembali pajak penghasilan final umkm, pajak penghasilan final pasal 4 ayat (2) atas penghasilan persewaan ruko, pajak pertambahan nilai (ppn), serta pembetulan surat pemberitahuan (spt). hasil analisis menunjukkan bahwa terdapat tambahan omzet usaha dan penghasilan dari persewaan ruko yang belum dilaporkan sehingga mengakibatkan timbulnya kekurangan pembayaran pajak penghasilan final umkm, pajak penghasilan final pasal 4 ayat (2), dan pajak pertambahan nilai (ppn). penyelesaian sp2dk dilakukan melalui proses klarifikasi, rekonsiliasi data, penghitungan kembali kewajiban perpajakan, pelunasan kekurangan pajak, serta pembetulan surat pemberitahuan (spt).

T This final assignment report based on internship activities analyse the settlement process of a request for explanation of data and/or information (sp2dk) regarding unreported income of an individual taxpayer for the 2023 fiscal year. the internship was conducted in a tax consulting practice using a descriptive qualitative method with a case study approach. data were collected through observation, review of tax documents, and reconciliation of the taxpayer\\\'s tax records with the information used by the tax authority as the basis for issuing the sp2dk. the analysis focused on the sp2dk settlement process, identification of unreported income, recalculation of final income tax for micro, small, and medium enterprises (msmes), final income tax under article 4 paragraph (2) on rental income, value added tax (vat), and the amendment of tax returns. the results show that the taxpayer had additional business turnover and rental income that had not been reported, resulting in additional final income tax for msmes, final income tax under article 4 paragraph (2), and value added tax (vat). the sp2dk was resolved through data clarification, reconciliation, recalculation of tax liabilities, payment of tax underpayments, and amendment of tax returns.