ALBAROK, GUSRIAN (2021) ANALISIS PENGAWASAN PEMBAYARAN PPN DI INSPEKTORAT KABUPATEN PANDEGLANG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Tujuan dari penulisan Laporan Tugas Akhir ini adalah untuk mengetahui peranan inspektorat dalam pengawasan pembayaran ppn terhadap pendapatan daerah yang di kenakan ppn. Pada umumnya Indonesia menganut sistem tarif tunggal untuk pajak pertambahan nilai, yaitu sebesar 10 persen. Sebagai konsekuensi adanya kewajiban untuk membayar pajak pertambahan nilai sampai tanggal jatuh tempo pembayaran, maka pengawasan merupakan salah satu titik kunci agar pajak pertambahan nilai dapat berhasil dan berdaya guna. Pelaksanaan fungsi pengawasan pembayaran pajak pertambahan nilai oleh Inspektorat Kabupaten Pandeglang setiap tahunnya di mana pemeriksaan dilakukan dengan dasar pemeriksaan regular dan pemeriksaan insidentil yaitu pemeriksaan khusus atas usul Bupati jika ada hal-hal khusus atau kasus-kasus tertentu. Penyelenggaraan pemerintahan membutuhkan pengawasan yang efektif dan efisien agar roda pemerintahan dapat berjalan sesuai dengan rencana yang ditetapkan sebelumnya. Efisiensi dan efektifitas pengelolaan pajak pertambahan nilai diharapkan mampu membantu percepatan pembangunan di Kabupaten Pandeglang.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | The purpose of writing this final report is to determine the role of the inspectorate in supervising the payment of VAT on regional income that is subject to VAT. In general, Indonesia adheres to a single rate system for value added tax, which is 10 percent. As a consequence of the obligation to pay value added tax until the due date of payment, supervision is one of the key points so that value added tax can be successful and efficient. Implementation of the function of supervising the payment of value added tax by the Inspectorate of Pandeglang Regency annually where the inspection is carried out on the basis of regular inspections and incidental inspections, namely special inspections on the recommendation of the Regent if there are special matters or certain cases. The administration of government requires effective and efficient supervision so that the wheels of government can run according to the previously determined plan. The efficiency and effectiveness of value added tax management is expected to help accelerate development in Pandeglang Regency. | |||||||||
| Uncontrolled Keywords: | The Role of the Inspectorate, Against Supervision, Value Added Tax. Peran Inspektorat, Terhadap Pengawasan, Pajak Pertambahan Nilai. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 19 Dec 2022 11:34 | |||||||||
| Last Modified: | 19 Dec 2022 11:34 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/18582 |
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