Analisis efektivitas penerapan pas final pada kantor pelayanan pajak pratama Surabaya Sawahan dan Tegalsari

Latumaerissa, Vallery (2018) Analisis efektivitas penerapan pas final pada kantor pelayanan pajak pratama Surabaya Sawahan dan Tegalsari. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Pajak merupakan sumber penerimaan negara terbesar bagi Indonesia dan memiliki peran penting dalam perekonomian Indonesia. Salah satu upaya pemerintah untuk meningkatkan penerimaan negara, ialah membuat program-program untuk meningkatkan penerimaan pajak. Salah satu program yang dijalankan adalah tax amnesty. Penyelenggaraan tax amnesty belum berlangsung maksimal sehingga pemerintah melalui DJP kembali membuat program baru yaitu PAS-Final. PAS-Final adalah salah satu program terbaru dari Dirjen Pajak yang mana berfungsi sebagai prosedur yang memberikan kesempatan bagi Wajib Pajak untuk menyampaikan harta yang belum diungkap dalam SPH (peserta TA) maupun belum dilaporkan dalam SPT setelah berakhirnya periode amnesti pajak dengan syarat tertentu. Dengan adanya program PAS-Final, diharapkan Wajib Pajak lebih jujur dalam melaporkan harta yang dimiliki sehingga dibebaskan dari sanksi dan penerimaan negara semakin meningkat. KPP Pratama Sawahan dan KPP Pratama Tegalsari merupakan salah satu instansi pemerintah yang merupakan bagian dari Direktorat Jenderal Pajak yang menjalankan program PAS-Final. Dalam penelitian ini teknik pengambilan data dilakukan melalui proses wawancara dan dokumentasi. Untuk menganalisis efektivitas PAS-Final, maka diukur melalui indikator pembuatan kebijakan, integritas, pencapaian tujuan dan adaptasi. Pelaksanaan program PAS-Final pada kedua KPP belum berjalan dengan efektif hal ini hal ini dikarenakan tidak adanya tim khusus yang turut membantu dalam pelaksanaan program sehingga tingkat kepatuhan Wajib Pajak juga belum efektif / Tax is the largest source of state revenue for Indonesia and has an important role in the Indonesian economy. One of the government's efforts to increase state revenues is to create programs to increase tax revenues. One of the programs implemented is tax amnesty. The implementation of tax amnesty has not taken place optimally so that the government through the DGT again creates a new program, PAS-Final. PAS-Final is one of the latest programs from the Director General of Taxes which serves as a procedure that provides opportunities for taxpayers to submit assets that have not been revealed in SPH (TA participants) or not reported in the SPT after the expiration of the tax amnesty period with certain conditions. With the PAS-Final program, it is expected that Taxpayers will be more honest in reporting their assets so that they are exempt from sanctions and increasing state revenues. KPP Pratama Sawahan and KPP Pratama Tegalsari are one of the government agencies which are part of the Directorate General of Taxes that run the PAS-Final program. In this study data collection techniques were carried out through interviews and documentation. To analyze the effectiveness of PAS-Final, it is measured through indicators of policy making, integrity, achievement of objectives and adaptation. The implementation of the PAS-Final program in both KPPs has not been effective yet this is due to the absence of a special team that helped in the implementation of the program so that the level of taxpayer compliance was not effective

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Latumaerissa, ValleryNIM01220150017UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorUpa, Vierly AnantaUNSPECIFIEDUNSPECIFIED
Thesis advisorMagdalena, RennaUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: PAS-final; efektivitas; jumlah surat himbauan; jumlah wajib pajak; effectiveness; number of appeal letters; number of taxpayers
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Rafael Rudy
Date Deposited: 31 Oct 2022 06:22
Last Modified: 31 Oct 2022 06:22
URI: http://repository.uph.edu/id/eprint/50914

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