ANALISIS FAKTOR-FAKTOR YANG MENGHAMBAT ACCOUNT REPRESENTATIVE UNTUK MENERBITKAN SURAT TAGIHAN PAJAK DALAM RANGKA MELAKSANAKAN UNDANG- UNDANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN (STUDI KASUS PADA KPP PRATAMA BANGKO)
DOI:
https://doi.org/10.31092/jpi.v1i2.162Keywords:
Account Representative, STP, Undang-Undang KUPAbstract
The change in political government of Indonesian, that had taken place in the "big bang decentralization" era, create the decentralization of power. In the fiscal decentralization, the local governments has the power to manage theirs’ finances, including tax collection. But, actually local governments can levy taxes only if there are any assignment from the legislators or conducted by the constitution. The extention of the local tax object produces several problems,particularly double taxation between federal and local taxes. Constitutional Court's decision for the golf tax implied the questions about the legitimacy of local taxes. Meanwhile, the construction of tax law encountered any problems, such as the legislators’ mind of state, tend to be undemocratic, tortuous and any potential overlap of double taxation in Indonesia.
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Program Self Assessment merupakan amanah dari Undang-Undang Tata Cara dan Ketentuan Umum Perpajakan (UU KUP) yang mewajibkan Wajib Pajak untuk menghitung, memperhitungkan, membayar, dan melaporkan jumlah pajaknya sendiri yang seharusnya terhutang sesuai dengan ketentuan peraturan perundang-undangan perpajakan. Tugas fiskus, dalam hal ini Account Representative (AR) adalah memastikan apakah Wajib Pajak telah melaksanakan kewajiban perpajakannnya sesuai dengan ketentuan peraturan perundang-undangan perpajakan yang berlaku, dengan merujuk pada UU KUP sebagai dasar dan ketentuan utamanya. Tiap AR diberi tugas oleh  Kepala  Kantor Pelayanan Pajak (KPP) untuk mengawasi beberapa Wajib Pajak.  AR  mengawasi  kewajiban Wajib Pajak melalui sistem yang ada pada KPP. Apabila terdapat Wajib Pajak yang belum memenuhi kewajibannya sesuai dengan yang ditentukan oleh UU KUP, maka AR punya kewajiban untuk menegur  dengan menerbitkan  Surat  Tagihan  Pajak  (STP).  Dalam pelaksanaan sebenarnya masih banyak Wajib Pajak yang tidak menjalankan kewajiban self assessment mereka dengan benar, dan tidak dilakukan teguran oleh AR melalui penerbitan STP.Downloads
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