Analisis Restitusi Pajak Pertambahan Nilai Terhadap Penerimaan Pajak Pertambahan Nilai pada Kantor Pelayanan Pajak Pratama Medan Kota

Abstract

Value Added Tax (VAT) is one of the tax burden that must be fulfilled or paid by the Taxpayer. Value Added Tax is a type of tax imposed on goods and services that have value added. Taxpayer or Taxable Entrepreneur's Obligation shall report the business, collect, deposit and report value added tax and purchase tax on luxury goods payable in accordance with applicable laws and regulations. The obligation is expected to increase state revenue from the tax sector. The Tax Law provides for the right to implement and fulfill taxation obligations. One such right is the right to compensation or restitution. Restitution can be filed against all taxes. Restitution of Value Added Tax is defined as a Value Added Tax refund because the Input Tax amount exceeds the Output Tax. This research was conducted in KPP Pratama Medan City with purposive sampling method and obtained data from KPP Pratama Medan City. The results of this study indicate KPP Pratama Medan City obtained findings that only 41% of the total PKP filed a VAT refund which filed the petition is granted and issued Tax Overpayment Assessment Letter (TOAL) and Tax Payment Overpayment Decision Letter (TPODL).