Tinjauan atas implementasi fasilitas pengurangan angsuran pajak penghasilan pasal 25 terhadap penerimaan pajak dan kepatuhan wajib pajak di kpp wajib pajak besar satu Tahun 2023
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2024
Pembimbing 1 : Romy Afandi
Subyek : Income tax - Reduction;Taxpayer compliance
Kata Kunci : tax, reduction, article 25 income tax, tax revenue, tax Compliance
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2024_LM_PJK_024032201121_Halaman-Judul.pdf | ||
| 2. | 2024_LM_PJK_024032201121_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2024_LM_PJK_024032201121_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2024_LM_PJK_024032201121_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2024_LM_PJK_024032201121_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2024_LM_PJK_024032201121_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2024_LM_PJK_024032201121_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2024_LM_PJK_024032201121_Bab-1.pdf | 6 | |
| 9. | 2024_LM_PJK_024032201121_Bab-2.pdf |
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| 10. | 2024_LM_PJK_024032201121_Bab-3.pdf |
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| 11. | 2024_LM_PJK_024032201121_Bab-4.pdf |
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| 12. | 2024_LM_PJK_024032201121_Bab-5.pdf | 3 | |
| 13. | 2024_LM_PJK_024032201121_Daftar-Pustaka.pdf | 2 | |
| 14. | 2024_LM_PJK_024032201121_Lampiran.pdf |
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L Laporan Tugas Akhir ini membahas mengenai implementasi dari fasilitas pengurangan angsuran PPh Pasal 25 di KPP Wajib Pajak Besar Satu dengan tujuan untuk mengetahui dan memahami pemenuhan prosedur untuk memanfaatkan fasilitas pengurangan angsuran PPh Pasal 25, penyebab wajib pajak mengajukan pengurangan angsuran PPh Pasal 25, serta hubungan pengurangan angsuran PPh Pasal 25 terhadap penerimaan pajak dan kepatuhan Wajib Pajak di KPP Wajib Pajak Besar Satu tahun 2023. Metode pengumpulan data yang dilakukan dalam penyusunan laporan tugas akhir ini yaitu metode studi pustaka, metode observasi, dan metode wawancara. Hasil penelitian menunjukkan bahwa proses penelitian atas permohonan pengurangan angsuran PPh Pasal 25 yang diajukan oleh Wajib Pajak dilakukan oleh account representative dan keputusan akhir mengenai persetujuan/penolakan permohonan menjadi kewenangan Kepala KPP Wajib Pajak Besar Satu. Adapun penyebab terbesar Wajib Pajak mengajukan permohonan pengurangan angsuran PPh Pasal 25 yaitu karena terjadinya penurunan harga batubara yang signifikan pada tahun 2023 sehingga mempengaruhi kondisi usaha Wajib Pajak. Hasil penelitian juga menunjukkan bahwa terdapat hubungan dan dampak dari pengurangan angsuran PPh Pasal 25 terhadap penerimaan pajak yang menjadi salah satu faktor belum tercapainya target penerimaan pajak Pasal 25/29 KPP Wajib Pajak Besar Satu tahun 2023. Pengurangan angsuran PPh Pasal 25 juga memiliki hubungan dan dampak terhadap kepatuhan Wajib Pajak di KPP Wajib Pajak Besar Satu tahun 2023.
T The Final Project Report discusses the implementation of the reduction facility for Article 25 Income Tax at Large Taxpayers I Tax Office. The aim is to understand and comprehend the procedural of fulfilment requirement of reduction facility for Article 25 Income Tax, the reasons taxpayers apply for reduction of Article 25 Income Tax, and the relationship between reduction of Article 25 Income Tax and tax revenue collection and taxpayer compliance at the Large Taxpayers I Tax Office in 2023. The data collection methods used in preparing this final project report include literature review, observation, and interview methods. The research indicates that the process of reviewing requests for reduction of Article 25 Income Tax submitted by taxpayers is carried out by the account representative, and the final decision regarding approval/rejection of the application lies within the authority of the Head of the Large Taxpayers I Tax Office. The primary reason taxpayers apply for reduction of Article 25 Income Tax is due to a significant decrease in coal prices in 2023, thereby affecting the taxpayers\\\' business conditions. The research also shows that there is a relationship and impact of the reduction of Article 25 Income Tax on tax revenue, which is one of the factors contributing to the failure to achieve the target tax revenue for Article 25/29 at the Large Taxpayers I Tax Office in 2023. Furthermore, the reduction of Article 25 Income Tax also affects taxpayer compliance at Large Taxpayers I Tax Office during the year 2023.