PROSEDUR PENERBITAN SURAT PERMINTAAN PENJELASAN ATAS DATA DAN/ATAU KETERANGAN (SP2DK) PADA KPP PRATAMA PALEMBANG ILIR BARAT

SERENA, TALITHA RHEA and Tjandrakirana DP, Rina (2025) PROSEDUR PENERBITAN SURAT PERMINTAAN PENJELASAN ATAS DATA DAN/ATAU KETERANGAN (SP2DK) PADA KPP PRATAMA PALEMBANG ILIR BARAT. Diploma thesis, Sriwijaya University.

	Image RAMA_62401_01010582226070 _cover.jpeg - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (162kB)
	Text RAMA_62401_01010582226070.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (3MB) | Request a copy
	Text RAMA_62401_01010582226070_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (10MB) | Request a copy
	Text RAMA_62401_01010582226070_0011036502_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (2MB)
	Text RAMA_62401_01010582226070_0011036502_02.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (543kB)
	Text RAMA_62401_01010582226070_0011036502_03.pdf - Submitted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62401_01010582226070_0011036502_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (302kB) | Request a copy
	Text RAMA_62401_01010582226070_0011036502_05_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (278kB) | Request a copy
	Text RAMA_62401_01010582226070_0011036502_06_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (763kB) | Request a copy

Abstract

The final report is titled "The Procedure for Issuing a Request for Explanation on Data and/or Information (SP2DK) at KPP Pratama Palembang Ilir Barat." This report was conducted based on factual observations regarding the types of data collection used, namely documentation and interview techniques with account representatives in the implementation of SP2DK issuance procedures. The process was observed directly, from data collection and the preparation of the Monitoring Priority List (DPP) to the issuance of the letter. The writer also observed the role of the account representative (AR) in identifying non-compliance and optimizing tax supervision. Observations show that the procedure for issuing SP2DK at KPP Pratama Palembang Ilir Barat has been carried out in accordance with applicable regulations, particularly Circular Letter SE-05/PJ/2022. However, several challenges—such as difficulties in collecting poorly organized data and limitations in reaching taxpayers who are not included in the monitoring priority list—pose obstacles in the supervision process. Therefore, it is recommended to strengthen the data collection system through digitalization, expand the scope of supervision, and improve procedures to enhance the effectiveness of SP2DK issuance and support increased tax compliance in Indonesia.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	SP2DK, Account Representative, Taxpayer Compliance.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62401-Accounting (D3)
Depositing User:	Talitha Rhea Serena
Date Deposited:	25 Jul 2025 04:31
Last Modified:	25 Jul 2025 04:31
URI:	http://repository.unsri.ac.id/id/eprint/180548

Actions (login required)

View Item