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Title: | Analisis Prosedur Pemeriksaan Restitusi Pajak pada Kantor Pelayanan Pajak Medan Belawan Medan |
Other Titles: | Analysis of Tax Restitution Examination Procedures at the Medan Belawan Tax Office Medan |
Authors: | Tarigan, Winnan Kinala |
metadata.dc.contributor.advisor: | Lubis, Arifin Rosmaini |
Keywords: | prosedur restitusi;pemeriksaan pajak;pelayanan pembayaran;prosedur pajak |
Issue Date: | 2006 |
Publisher: | Universitas Medan Area |
Series/Report no.: | NPM;048330070 |
Abstract: | 1. Setiap PKP yang melakukan permohonan restitusi PPN terlebih dahulu dilakukan pemeriksaan hal ini dilakukan untuk menentukan apakah kurang bayar atau lebih bayar. 2. Diterapkannya tahap-tahap pemeriksaan Atas Restitusi Pajak agar diperoleh data mengenai kurang bayar atau lebih bayar menjadi lebih akurat, sehingga dalam proses restitusi tidak merugikan Wajib Pajak ataupun merugikan Negara. Berdasarkan kekurangan yang terdapat di Kantor Pelayanan Pajak Medan Belawan, Penulis menyajikan saran sebagai berikut: 1. Sebaiknya jumlah pegawai pemeriksa pajak ditambah, hal ini disebabkan karena luasnya wilayah kerja KPP Medan Belawan Medan. 2. Sebaiknya perangkat komputer ditambah agar proses penyelesaian pemeriksaan lebih cepat dan tepat waktu. 1. Every PKP applying for a VAT refund must first be carried out This check is carried out to determine whether underpayment or overpayment pay. 2. Implementation of the stages of examination of Tax Restitution in order to obtain data regarding underpayment or overpayment becomes more accurate, so that in the process restitution does not harm the Taxpayer or harm the State. Based on the deficiencies found at the Medan Tax Service Office Belawan, the author presents the following suggestions: 1. It is advisable to increase the number of tax auditors, this is because: the size of the work area of the Medan Belawan KPP Medan. 2. It is recommended that you add computer equipment so that the inspection process is completed more fast and on time. |
Description: | 62 Halaman |
URI: | http://repository.uma.ac.id/handle/123456789/16604 |
Appears in Collections: | SP - Accountancy |
Files in This Item:
File | Description | Size | Format | |
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048330070 - Winnan Kinala Tarigan - Fulltext.pdf | Part (Fulltext can read at Libraries) | 3.35 MB | Adobe PDF | View/Open |
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