Skripsi

PROSEDUR PENERBITAN SURAT PERMINTAAN PENJELASAN ATAS DATA DAN/ATAU KETERANGAN (SP2DK) PADA KPP PRATAMA PALEMBANG ILIR BARAT

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The final report is titled "The Procedure for Issuing a Request for Explanation on Data and/or Information (SP2DK) at KPP Pratama Palembang Ilir Barat." This report was conducted based on factual observations regarding the types of data collection used, namely documentation and interview techniques with account representatives in the implementation of SP2DK issuance procedures. The process was observed directly, from data collection and the preparation of the Monitoring Priority List (DPP) to the issuance of the letter. The writer also observed the role of the account representative (AR) in identifying non-compliance and optimizing tax supervision. Observations show that the procedure for issuing SP2DK at KPP Pratama Palembang Ilir Barat has been carried out in accordance with applicable regulations, particularly Circular Letter SE-05/PJ/2022. However, several challenges—such as difficulties in collecting poorly organized data and limitations in reaching taxpayers who are not included in the monitoring priority list—pose obstacles in the supervision process. Therefore, it is recommended to strengthen the data collection system through digitalization, expand the scope of supervision, and improve procedures to enhance the effectiveness of SP2DK issuance and support increased tax compliance in Indonesia.

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Availability

Detail Information

Series Title

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Call Number

T1805482025

Publisher

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

Collation

xi, 46 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)

Akuntansi Perpajakan
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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