ANALYSIS ; OF THE SETTLEMENT PROCESS REQUEST REDUCTION OR ELIMINATION OF ADMINISTRATIVE SANCTIONS, REDUCTIONS OR CANCELLATION OF THE TAX ASSESSMENTS OR TAX INVOICES AT THE DISTRIC TAX OFFICE OF SULLUTTENGGO MALUT

Vincentia Villy, David Sorongan, Stanly Saerang, Jurusan Alexander, Fakultas Akuntansi, Dan Ekonomi, Bisnis, Kata Kunci, Surat, Ketetapan Pajak, Tagihan Pajak, Sanksi
2016 Jurnal Berkala Ilmiah Efisiensi   unpublished
ABSTRAK Penelitian ini bertujuan untuk mengetahui proses penyelesaian permohonan pengurangan atau penghapusan sanksi administrasi, pengurangan atau pembatalan surat ketetapan pajak atau surat tagihan pajak sesuai dengan peraturan tertinggi yang dikeluarkan oleh Presiden yaitu UU KUP No.28 tahun 2007 Pasal 36 ayat 1 huruf a,b,c,d. Kemudian dikeluarkan aturan PMK No.8/03/20013 untuk proses penyelesaian tersebut. Petuntuk pelaksanaan dari pengurangan atau penghapusan sanksi administrasi dan
more » ... nistrasi dan pengurangan atau pembatalan surat ketetapan pajak atau surat tagihan pajak dijelaskan dalam SE No.17/PJ/2014. Penelitian ini menggunakan metode deskriptif untuk menjelaskan proses penyelesaian permohonan yang diajukan dari setiap wajib pajak. Dengan menggunakan metode deskriptif, maka dapat menghasilkan presentase diterima seluruhnya sebesar 4,19%, diterima sebagian sebesar 1,40%, dikembalikan sebesar 6,97% dan ditolak sebesar 87,44%. Penelitian ini juga menghasilkan rata-rata waktu penyelesaian permohonan yang diajukan, serta presentase nominal ketetapan yang dikabulkan permohonannya. ABSTRACT This study aims to determine the process of resolving the petition reduction or elimination of administrative sanctions, reduction or cancellation of the tax assessments or tax invoices in accordance with the rules of the highest issued by the President that KUP Law 28 of 2007 Article 36 paragraph 1 letter a, b, c , d. Subsequently issued rules PMK 8/03/20013 for the settlement process. Petuntuk the implementation of the reduction or elimination of administrative sanctions and the reduction or cancellation of the tax assessments or tax invoices described in SE 17 / PJ / 2014. This research uses descriptive method to describe the process of settlement of any petition filed by the taxpayer. By using descriptive method, it may be able to produce acceptable percentage totaling 4.19%, received the majority of 1.40%, 6.97% and refundable declined by 87.44%. The study also resulted in an average time of completion of the application, as well as the percentage of nominal provisions which granted the petition.
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