PROSEDUR PENYUSUNAN DAFTAR SASARAN EKSTENSIFIKASI (DSE) WAJIB PAJAK PADA KPP PRATAMA PALEMBANG ILIR BARAT

KHARISA, SALSA PUTRI and Maryati, Sri (2025) PROSEDUR PENYUSUNAN DAFTAR SASARAN EKSTENSIFIKASI (DSE) WAJIB PAJAK PADA KPP PRATAMA PALEMBANG ILIR BARAT. Diploma thesis, Sriwijaya University.

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Abstract

This final report, titled the procedure for preparing the list of taxpayer extensification targets (DSE) at KPP Pratama Palembang Ilir Barat, was conducted by examining the existing facts related to the types of data collection methods used, namely documentation and interview techniques with Account Representatives regarding the direct implementation of the DSE preparation procedure, starting from data collection, the preparation of the Priority Extensification Target List (DSPE), to the implementation of the DSE itself. The writer also observed the role of Account Representatives (AR) in identifying taxpayers who need to be monitored and in optimizing tax supervision. The observations indicate that the procedure for preparing the DSE at KPP Pratama Palembang Ilir Barat has been carried out in accordance with the applicable regulations, particularly Circular Letter Number SE-14/PJ/2019 concerning Extensification Procedures. However, several challenges remain, such as difficulties in data collection due to disorganized information and limitations in reaching taxpayers who are not included in the priority supervision list. Therefore, it is recommended to strengthen the data collection system through digitalization, expand the scope of supervision, and improve the procedures to enhance the effectiveness of DSE preparation and support increased tax compliance in Indonesia.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Taxpayer Extensification Target List (DSE), Taxpayer Supervision, Extensification
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62401-Accounting (D3)
Depositing User:	Salsa Putri Kharisa
Date Deposited:	25 Jul 2025 04:31
Last Modified:	25 Jul 2025 04:32
URI:	http://repository.unsri.ac.id/id/eprint/180549

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