PASARIBU, SEPTI YULIYANI and Ermadiani, Ermadiani (2025) PROSEDUR PENERBITAN SURAT PERMINTAAN PENJELASAN ATAS DATA DAN/ATAU KETERANGAN DALAM RANGKA EKSTENSIFIKASI PADA SEKSI KEWILAYAHAN KPP PRATAMA PALEMBANG ILIR BARAT. Diploma thesis, Universitas Sriwijaya.
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Abstract
The author undertook an internship at the Palembang Ilir Barat Primary Tax Office (KPP Pratama Palembang Ilir Barat), which is responsible for implementing tax extensification, including the issuance of the Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK). The title of this final report is "Procedure for Issuing SP2DK in the Context of Tax Extensification." The process of issuing SP2DK is crucial as it is directly related to improving tax compliance and ensuring the validity of the data used in tax extensification. The author collected data through observation, interviews with staff, and documents obtained at KPP Pratama Palembang Ilir Barat. Based on this study, it can be concluded that the procedure for issuing SP2DK is being carried out in accordance with applicable regulations, although challenges remain, such as limited access to external data and varying taxpayer responses to the SP2DK issued. Keywords: Procedure, SP2DK, Tax Extensification
Item Type: | Thesis (Diploma) |
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Uncontrolled Keywords: | Prosedur, SP2DK, Ekstensifikasi Pajak |
Subjects: | H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax |
Divisions: | 01-Faculty of Economics > 62401-Accounting (D3) |
Depositing User: | Septi Yuliyani Pasaribu |
Date Deposited: | 28 Jul 2025 01:55 |
Last Modified: | 28 Jul 2025 01:55 |
URI: | http://repository.unsri.ac.id/id/eprint/180813 |
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