Electronic Theses and Dissertation

RINGKASAN
Tempat pelaksanaan Praktik Kerja Lapangan dilakukan di Kantor Pelayanan Pajak (KPP) Pratama Banda Aceh yang beralamat di jalan Teuku Moh. Daud Beureh No. 20, Kuta Alam, Kota Banda Aceh. Praktik Kerja Lapangan yang dilaksanakan dari tanggal 10 januari 2022 sampai dengan 10 maret 2022.
Tujuan dari tulisan Laporan Kerja Praktik ini adalah untuk mengetahui bagaimana Prosedur Pengajuan Keberatan Surat Ketetapan Pajak Kurang Bayar (SKPKB) Terhadap Pajak Pertambahan Nilai (PPN) Atas Surat Tagihan Pajak yang diterbitkan Oleh Kantor Pelayanan Pajak (KPP) Pratama Banda Aceh. Dalam memperoleh data yang diperlukan untuk mendukung penulisan Laporan Kerja Praktik menggunakan metode pengamatan (observasi), wawancara dan kepustakaan.
Berdasarkan hasil kerja praktik dapat disimpulkan Prosedur Pengajuan Keberatan Surat Ketetapan Pajak Kurang Bayar (SKPKB) Terhadap Pajak Pertambahan Nilai (PPN) Atas Surat Tagihan Pajak yang diterbitkan Oleh Kantor Pelayanan Pajak (KPP) Pratama Banda Aceh diawali dengan pengajuan surat permohonan Keberatan secara tertulis oleh Wajib Pajak. Keberatan hanya diajukan kepada Direktur Jenderal Pajak. Keberatan diajukan dalam jangka waktu 3 (tiga) bulan sejak tanggal surat ketetapan pajak atau pemotongan/pemungutan oleh pihak ketiga. Wajib Pajak harus melakukan pelusanan pajak yang masih harus dibayar. Wajib Pajak dapat meminta keterangan secara tertulis kepada Direktur Jenderal Pajak.
Direktur Jenderal Pajak harus memberikan keputusan atas keberatan yang diajukan dalam jangka waktu paling lama 12 (dua belas) bulan sejak surat keberatan diterima. Apabila telah melampaui jangka waktu 12 (dua belas) bulan sejak diterimanya keberatan dan Direktur Jenderal Pajak belum menerbitkan surat keberatan pajak, maka permohonan Wajib Pajak dianggap dikabulkan.
Wajib Pajak dapat mencabut pengajuan keberatan yang telah disampaikan kepada Direktur Jenderal Pajak sebelum diterima Surat Pemberitahuan Untuk Hadir oleh Wajib Pajak. Pencabutan pengajuan keberatan dilakukan melalui penyampaian permohonan dengan memenuhi persyaratan yang telah diatur dalam peraturan meteri keuangan.

SUMMARY The place where the Field Work Practice is carried out is at the Tax Service Office (KPP) Pratama Banda Aceh, which is located at Jalan Teuku Moh. David Beureh No. 20, Kuta Alam, Banda Aceh City. Field Work Practices carried out from January 10, 2022 to March 10, 2022. The purpose of writing this Practical Work Report is to find out how the Procedure for Filing an Objection to the Underpaid Tax Assessment Letter (SKPKB) Against Value Added Tax (PPN) on Tax Collection Letters issued by the Tax Service Office (KPP) Pratama Banda Aceh. In obtaining the data needed to support the writing of the Practical Work Report using the method of observation, interviews and literature. Based on the results of practical work, it can be concluded that the Procedure for Filing an Objection to an Underpaid Tax Assessment Letter (SKPKB) against Value Added Tax (PPN) on a Tax Collection Letter issued by the Banda Aceh Tax Service Office (KPP) Pratama begins with the submission of a written objection application by the taxpayer. Tax. Objections are only submitted to the Director General of Taxes. Objections are filed within 3 (three) months from the date of the tax assessment letter or withholding/collection by a third party. Taxpayers must pay taxes that still have to be paid. Taxpayers may request written information from the Director General of Taxes. The Director General of Taxes must make a decision on the objection filed within a maximum period of 12 (twelve) months from the receipt of the objection letter. If the period of 12 (twelve) months has passed since the receipt of the objection and the Director General of Taxes has not issued a tax objection letter, the Taxpayer's application is deemed to have been granted. Taxpayers may revoke the submission of objections that have been submitted to the Director General of Taxes prior to receipt of the Taxpayer's Notification of Attendance. The revocation of the submission of an objection is carried out through the submission of an application by fulfilling the requirements set forth in the regulation of the financial meter.