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IMPLEMENTASI PENGURANGAN ATAU PENGHAPUSAN SANKSI ADMINISTRASI PAJAK PENGHASILAN PASAL 21 UNDANG-UNDANG NOMOR 36 TAHUN 2008 PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAWA TIMUR III

Wulany, Oke (2019) IMPLEMENTASI PENGURANGAN ATAU PENGHAPUSAN SANKSI ADMINISTRASI PAJAK PENGHASILAN PASAL 21 UNDANG-UNDANG NOMOR 36 TAHUN 2008 PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAWA TIMUR III. Associates Degree (D3) thesis, University of Muhammadiyah Malang.

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Abstract

The completion process of requesting for the abolition or deletion of administrative penalty of income tax (PPh) of article 21 is one of facilities that given by The Directorate General of Taxes to help reduce the burden of each taxpayer. This study aimed at discovering the completion process of requesting for the abolition or deletion of administrative penalty of income tax (PPh) of article 21 based on the General Provision and Tax Procedure (UU KUP) Number 28 of 2007 in the Article of 36 Paragraph 1 a Letter. Then, it was issued the regulation from the Minister of Finance Number 8/PMK.03/2013 for the completion processes. For the guide of the implementation of abolition or deletion of administrative penalty of income tax (PPh) article 21, it had been further regulated in the circular letter of The Directorate General of Taxes Number SE-17/PJ/2014. This study used descriptive qualitative method to explain the completion process of requesting that was submitted from each taxpayer. By using the descriptive qualitative method, it could produce the percentages of 61,15% who rejected it, 38,39% who granted or received for the whole, and 0,46% who granted or partially received. This study produced an average time of completion for requesting, in which it was 3 to 5 months ahead of the specified deadline of a maximum of 6 months. The objection reviewers in charge of completing the request for abolition or deletion of administrative penalty of income tax (PPh) article 21 based on the implementation guidance of Circular Letter Number SE-17/PJ/2014, was that the taxpayer could receive the decisions that had been made by the researcher.

Item Type: Thesis (Associates Degree (D3))
Student ID: 201610190511058
Thesis Advisors: Nazaruddin Malik (0024066402), Eris Tri Kurniawati (0711028103)
Keywords: Administrative Penalty
Subjects: H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Faculty of Economics > Diploma of Banking and Finance (61406)
Depositing User: 201610190511058
Date Deposited: 18 Nov 2019 06:01
Last Modified: 18 Nov 2019 06:01
URI : http://eprints.umm.ac.id/id/eprint/55775

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