Fatimah, Syta Gineutika (2020) TINJAUAN PENYELESAIAN PERMOHONAN KEBERATAN DI KANTOR WILAYAH DJP JAKARTA SELATAN II. Diploma thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

Objection is a Provision for tax laws and regulations in its implementation. It may occur that the Taxpayer (WP) feels less or dissatisfied and disagrees with a tax assessment that is imposed on him or for a written deduction or collection by a third party. This study aimed to determine the process of filing an objection letter at the Regional Office of the DGT South Jakarta II, to find out the flow of objection requests in the Regional Office of the DGT South Jakarta II, to find out the reasons for taxpayers to submit an objection to be considered at the Regional Office of the DJP Jakarta Selatan II, to find out what obstacles arise when resolving objections at the South Jakarta DJP Regional Office II. Data collection techniques that researchers use in compiling this final project report are literature studies and interviews. Based on the research that has been done, it can be concluded that the process of filing a Taxpayer Objection application for objecting at the Tax Service Office (KPP) must be registered at the Tax Service Office (KPP) then after that it will be processed at the DGT Regional Office, and for the regulations in accordance with Circular of the Director General of Tax Number SE-11 / PJ / 2014 which regulates the Procedure for Handling Objection Filings. Chronology of resolution of objections to the Director General of Taxes will look for supporting data, information and information in order to consider this objection request, regulated in Regulation of the Minister of Finance of the Republic of Indonesia Number 9 / PMK.03 / 2013 concerning Procedures for Filing and Resolving Objection. Reasons for taxpayers filing objections to taxpayers (WP) feel less or dissatisfied and disagree on a tax assessment imposed on him among them as a legal basis that is not understood by taxpayers, there is a mistake made by the Objection Researcher and therefore obliged Taxes are required to come to know in detail. Therefore, so that the reasons submitted by taxpayers can be considered, there are several reasons for taxpayers who submit objections. What obstacles arise when completing an objection are usually the number of incoming requests is not proportional to the number of Objection Researchers available. Objection researchers in addition to completing Objection also completed requests for reduction and elimination of administrative sanctions. There is also because the taxpayer's application does not meet the terms and conditions that have been made so it cannot be considered by the Objection Researcher.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Objection Resolution and Objection Request.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi > D3 Perpajakan
Depositing User:	Perpus ID UMMI
Date Deposited:	06 Jul 2021 03:42
Last Modified:	06 Jul 2021 03:42
URI:	http://eprints.ummi.ac.id/id/eprint/1743

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