Skripsi

PROSEDUR PENERBITAN SURAT TAGIHAN PAJAK TERHADAP WAJIB PAJAK DI KPP PRATAMA ILIR BARAT I PALEMBANG

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This final report was prepared based on the results of an internship program conducted at the Tax Service Office (KPP) Pratama Ilir Barat I Palembang, focusing on the procedure for issuing Tax Collection Letters (Surat Tagihan Pajak/STP) to taxpayers. The purpose of this report is to describe the procedures for issuing STP, identify the implementation of the Coretax system in the issuance process, and determine the obstacles encountered during its implementation. The method used in preparing this report was a descriptive method with a direct observation approach during the internship activities at the Supervision Section III of KPP Pratama Ilir Barat I Palembang from January to February 2026. Data collection techniques were carried out through observation, documentation, and literature study. The results of the observation indicate that the procedure for issuing STP at KPP Pratama Ilir Barat I Palembang has been carried out systematically and in accordance with applicable regulations. The process begins with identifying non-compliant taxpayers through the Coretax system, followed by data validation and calculation of administrative sanctions by the Account Representative, and ends with the issuance and distribution of STP to taxpayers. The implementation of the Coretax system provides convenience in real-time data processing, thereby improving efficiency, accuracy, and effectiveness in tax supervision. However, several technical obstacles were still found, such as system disruptions and data inconsistencies, which required adjustments and coordination among employees. Based on these observations, it can be concluded that the procedure for issuing Tax Collection Letters (STP) at KPP Pratama Ilir Barat I Palembang has been implemented properly and supports the improvement of taxpayer compliance. The utilization of the Coretax system has also contributed positively to the modernization of tax administration, although further system optimization and improvement of human resource readiness are still needed to maximize its implementation.

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Detail Information

Series Title

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Call Number

T2015802026

Publisher

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

Collation

xxi, 114 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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