MEKANISME PENERBITAN SURAT TAGIHAN PAJAK (STP) PADA KPP PRATAMA PALEMBANG ILIR BARAT

KHAIRANI PUTRI AGUSTIN, KHAIRANI and Rina, Tjandra Kirana (2025) MEKANISME PENERBITAN SURAT TAGIHAN PAJAK (STP) PADA KPP PRATAMA PALEMBANG ILIR BARAT. Diploma thesis, Sriwijaya University.

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Abstract

The tax system plays a crucial role in supporting state revenue. One of the administrative instruments used to enforce taxpayer compliance is the Tax Collection Letter (STP). This study aims to analyze the STP issuance mechanism at the Pratama Tax Office (KPP) Palembang Ilir Barat and assess the effectiveness of the digital APPROWEB system in the process. The findings show that in 2024, a total of 8,717 STPs and Tax Assessment Letters (SKP) were issued, amounting to IDR 29.9 billion, yet only around 26% were paid. The main challenges include a lack of taxpayer understanding and inaccuracies in data verification. Therefore, greater accuracy in the issuance process, enhanced taxpayer outreach, and improved interdepartmental coordination are needed to increase compliance and optimize tax revenue. Keywords: Tax Collection Letter, APPROWEB, Taxpayer Compliance, Pratama Tax Office.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Surat Tagihan Pajak, APPROWEB, Kepatuhan Wajib Pajak, KPP Pratama
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62401-Accounting (D3)
Depositing User:	Khairani Putri Agustin
Date Deposited:	26 Jul 2025 00:01
Last Modified:	26 Jul 2025 00:01
URI:	http://repository.unsri.ac.id/id/eprint/180754

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