Skripsi
PROSEDUR PENGAWASAN PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) BAGI PENGUSAHA KENA PAJAK DI KPP PRATAMA PALEMBANG ILIR BARAT
This report is titled "Procedure for Supervising the Payment and Reporting of Value Added Tax (VAT) for Taxable Entrepreneurs at the KPP Pratama Palembang Ilir Barat." The purpose of this report is to explain the procedures implemented by KPP Pratama Palembang Ilir Barat in supervising the payment and reporting of VAT by Taxable Entrepreneurs (PKP). VAT supervision is important because this tax is one of the significant sources of state revenue. In an effort to improve tax compliance, KPP Pratama Palembang Ilir Barat implements a series of supervision procedures, including identifying PKP that need to be monitored, verifying VAT returns (SPT) and payment evidence, as well as supervising non-compliance. The author participated in an internship at KPP and directly observed the stages of supervision carried out. The observations show that although the supervision procedures have been running well, there are still several challenges faced, such as incomplete data and regulatory changes that affect the supervision process. Therefore, this report also provides suggestions for improving more flexible, data-driven supervision to ensure better PKP compliance. With the implementation of more efficient procedures, it is expected that state revenue will continue to increase while creating a more transparent and fair taxation system.