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IMPLEMENTASI PENGURANGAN ATAU PEMBATALAN SURAT KETETAPAN PAJAK (SKP) PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAWA TIMUR III

Lestari, Noviastuti (2019) IMPLEMENTASI PENGURANGAN ATAU PEMBATALAN SURAT KETETAPAN PAJAK (SKP) PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAWA TIMUR III. Diploma (D3) thesis, University of Muhammadiyah Malang.

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Abstract

The completion process for the requesting of the reduction or cancellation of incorrect Tax Assessment Letter (SKP) is a facility that given by The Directorate General of Taxes for the taxpayer to get to get justice for the tax assessments imposed on the taxpayer. Through the reduction or cancellation of incorrect Tax Assessment Letter (SKP), the taxpayer is given a right to disprove the tax assessment that published by KPP, in which it is felt by the taxpayer that the Tax Assessment Letter (SKP) contains improper rules, both it is partial untruth or total untruth. For all incorrectness from the Tax Assessment Letter (SKP) and the Directorate General of Taxes (DJP), then a decree (SK) of the cancellation of the Tax Assessment Letter (SKP) is issued. This study aimed at discovering the reduction or cancellation processes of the incorrect Tax Assessment Letter (SKP) based on the Regulation (UU) Number 28 of 2007, in which it was about the General Provision and Tax Procedures Article 36 Paragraph 1 a Letter. Then, a regulation was issued by the Minister of Finance of Number 08/PMK.03/2013 for the completion process and the SE-17/PJ/2014 as the implementation rules. This study used quantitative and qualitative methods to explain the completion process for requesting that submitted by the taxpayer. By using the quantitative and qualitative methods, it could produce the decisions as fair as possible for the taxpayer.

Item Type: Thesis (Diploma (D3))
Student ID: 201610190511062
Thesis Advisors: Syamsul Hadi (0727127202), Eris Tri Kurniawati (0711028103)
Keywords: Tax Assessment Letter
Subjects: H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Faculty of Economics > Diploma of Banking and Finance (61406)
Depositing User: 201610190511062
Date Deposited: 18 Nov 2019 07:09
Last Modified: 18 Nov 2019 07:09
URI : http://eprints.umm.ac.id/id/eprint/55783

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