Tata cara menjawab surat permintaan penjelasan atas data dan/atau keterangan (sp2dk)
Info Katalog
File Repositori
Nomor Panggil : 2023_TA_PJK_024032001145
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2023
Pembimbing 1 : Y. Agus Bagus Budi N
Subyek : Taxation;Tax assessment
Kata Kunci : the letter of request for explanation of data and/or information (sp2dk); taxpayer; tax assesment
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2023_TA_PJK_024032001145_Halaman-Judul.pdf | 11 | |
| 2. | 2023_TA_PJK_024032001145_Lembar-Pengesahan.pdf | 5 | |
| 3. | 2023_TA_PJK_024032001145_Bab-1_Pendahuluan.pdf | 7 | |
| 4. | 2023_TA_PJK_024032001145_Bab-2_Kerangka-Teoritis.pdf | 25 |
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| 5. | 2023_TA_PJK_024032001145_Bab-3_Gambaran-Umum-Perusahaan.pdf | 4 |
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| 6. | 2023_TA_PJK_024032001145_Bab-4_Hasil-&-Pembahsan.pdf | 5 |
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| 7. | 2023_TA_PJK_024032001145_Bab-5_Kesimpulan.pdf | 3 |
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| 8. | 2023_TA_PJK_024032001145_Daftar-Pustaka.pdf | 1 | |
| 9. | 2023_TA_PJK_024032001145_Lampiran.pdf | 14 |
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S Surat Permintaan Penjelasan Data dan/atau Keterangan (SP2DK) memiliki peran penting dalam memastikan kepatuhan perpajakan dan membantu otoritas pajak dalam melakukan penilaian, pemantauan serta pemeriksaan pajak. Penerbitan SP2DK yang dilakukan oleh Kepala Kantor Pelayanan Pajak (KPP) kepada Wajib Pajak karena telah ditemui adanya dugaan terhadap kewajiban perpajakannya yang tidak atau belum dipenuhi sesuai dengan ketentuan yang berlaku. Penulisan Laporan Tugas Akhir ini bertujuan untuk mengetahui cara menyampaikan tanggapan wajib pajak atas SP2DK. Adapun beberapa metode yang digunakan, yakni observasi, wawancara dan studi pustaka. Berdasarkan hasil pengamatan, dapat disimpulkan bahwa wajib pajak atas dugaan tersebut diminta untuk memberikan tanggapan atas dugaan yang telah diterimanya.
T The Letter of Request for Explanation of Data and/or Information (SP2DK) has an important role in ensuring tax compliance and assisting tax authorities in conducting tax assessments, monitoring and audits. The issuance of SP2DK is carried out by the Head of the Tax Service Office (KPP) to taxpayers because there are allegations that their tax obligations have not or have not been fulfilled in accordance with applicable regulations. The writing of this Final Project Report aims to find out how to submit taxpayer responses to SP2DK. There are several methods used, namely observation, interviews and literature studies. Based on the results of observations, it can be concluded that the taxpayer on the allegation is asked to respond to the allegations he has received.