Skripsi

TATA CARA PENERBITAN NOMOR POKOK WAJIB PAJAK (NPWP) DAN PENGUKUHAN PENGUSAHA KENA PAJAK (PKP)

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The Taxpayer Identification Number (NPWP) is an official identity that must be owned by every taxpayer as a means of tax administration. In addition, the registration of Taxable Entrepreneurs (PKP) is an important aspect for both individual and corporate taxpayers who meet certain criteria in their business activities. This study aims to examine and understand the procedures for issuing NPWP and the process of PKP registration for individual and corporate taxpayers in Indonesia. The research method used is a descriptive method with a qualitative approach, through the collection of secondary data in the form of tax regulations, books, and other relevant sources. The results show that the procedures for issuing NPWP and PKP registration have developed through digital systems that facilitate taxpayers in registration and reporting processes. However, there are still several obstacles, such as the lack of taxpayer understanding regarding administrative requirements and applicable procedures. Based on the findings, it can be concluded that although the tax administration system has become more modern and efficient, there is still a need to improve public education and services in order to enhance taxpayer compliance.

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Detail Information

Series Title

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Call Number

T2014962026

Publisher

Palembang : Prodi Diploma III Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xv, 82 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

336.207

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Pajak dan perpajakan
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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