Skripsi

MEKANISME PENERBITAN SURAT TAGIHAN PAJAK (STP) PADA KPP PRATAMA PALEMBANG ILIR BARAT

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The tax system plays a crucial role in supporting state revenue. One of the administrative instruments used to enforce taxpayer compliance is the Tax Collection Letter (STP). This study aims to analyze the STP issuance mechanism at the Pratama Tax Office (KPP) Palembang Ilir Barat and assess the effectiveness of the digital APPROWEB system in the process. The findings show that in 2024, a total of 8,717 STPs and Tax Assessment Letters (SKP) were issued, amounting to IDR 29.9 billion, yet only around 26% were paid. The main challenges include a lack of taxpayer understanding and inaccuracies in data verification. Therefore, greater accuracy in the issuance process, enhanced taxpayer outreach, and improved interdepartmental coordination are needed to increase compliance and optimize tax revenue. Keywords: Tax Collection Letter, APPROWEB, Taxpayer Compliance, Pratama Tax Office.

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Detail Information

Series Title

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Call Number

T1807542025

Publisher

Palembang : Prodi Diploma III Akuntansi Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xvi, 47 hlm.; ilus.; tab, 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

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Subject(s)

Prodi Diploma III Akuntansi
Akuntansi Perpajakan--SPT

Specific Detail Info

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Statement of Responsibility

MURZ

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