MEKANISME PENGAWASAN WAJIB PAJAK TIDAK PATUH OLEH ACCOUNT REPRESENTATIVE PADA KPP PALEMBANG ILIR BARAT

AGUNG, MUHAMMAD and Khamisah, Nur (2025) MEKANISME PENGAWASAN WAJIB PAJAK TIDAK PATUH OLEH ACCOUNT REPRESENTATIVE PADA KPP PALEMBANG ILIR BARAT. Diploma thesis, Sriwijaya University.

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Abstract

Taxpayer compliance is a crucial aspect of state revenue. The lack of public awareness regarding the importance of fulfilling tax obligations significantly impacts tax revenue. This final report aims to provide understanding and raise awareness of the importance of taxpayer compliance for a country while also examining the mechanisms of tax compliance supervision. According to Prof. Dr. Rachmad Soemitro, tax is a mandatory contribution from the people to the state treasury based on legislation (which is enforceable) without receiving direct compensation (contra prestasi), and it is used to finance general expenditures. Observations in this report are based on primary data directly related to taxpayer supervision. The taxpayer compliance supervision process includes analyzing tax potential through the Approweb application (Account Representative supervision software) by reviewing previous tax returns, issuing the Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK), conducting field visits to achieve tax revenue targets, and issuing legal instruments such as the Surat Teguran Pajak (STP). The role of the Account Representative is essential in monitoring the compliance of both individual and corporate taxpayers. The Account Representative is responsible for providing guidance, consultations, and supervision to ensure taxpayer compliance. This role aims to foster taxpayer awareness and adherence to their obligations as citizens in accordance with prevailing tax regulations.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Pengawasan Pajak, Account Representative, Kantor Pelayanan Pajak Palembang, Kepatuhan Pajak
Subjects:	H Social Sciences > HJ Public Finance > HJ2351.4 Tax revenue estimating
Divisions:	01-Faculty of Economics > 62401-Accounting (D3)
Depositing User:	Muhammad Agung
Date Deposited:	28 Jul 2025 01:32
Last Modified:	28 Jul 2025 01:32
URI:	http://repository.unsri.ac.id/id/eprint/179970

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