Oktaviani, Nurul Nur (2018) Analisis Sengketa Pajak Pertambahan Nilai (Studi Kasus pada PT Pelabuhan Indonesia III Untuk Proses Sengketa Pajak Tahun 2009-2012). Sarjana thesis, Universitas Brawijaya.
Abstract
Sistem perpajakan di Indonesia menganut sistem self assesment di mana dengan sistem ini wajib pajak diberikan kepercayaan untuk menghitung dan melunasi sendiri pajak yang terutang. Di sisi lain, otoritas pajak, dalam hal ini Direktorak Jenderal Pajak diberikan tugas untuk melakukan pengujian dan pengawasan terhadap kepatuhan masyarakat wajib pajak terhadap ketentuan perpajakan. Dalam konteks inilah, sehingga perlu dilakukan pemeriksaan pajak oleh Direktorak Jenderal Pajak kepada sebagian wajib pajak. Dalam proses penetapan pajak melalui pemeriksaan ini sering timbul sengketa pajak antara Wajib pajak dan otoritas pajak. Sengketa ini bisa disebabkan oleh perbedaan penafsiran atas ketentuan perpajakan, perbedaan pemahaman atas ketentuan perpajakan, perbedaan sudut pandang dalam menilai suatu fakta, bisa juga karena ketidaksepakatan dalam hal proses pembuktian. Untuk menyelesaikan sengketa seperti ini, maka ada beberapa upaya yang dapat dilakukan oleh wajib pajak sebagaimana ketentuan UU KUP dalam Pasal 25, Wajib pajak dapat mengajukan keberatan, dengan menyampaikan surat keberatan, hanya kepada Direktur Jenderal Pajak atas suatu Surat Ketetapan Pajak Kurang Bayar (SKPKB), Surat Ketetapan Pajak Kurang Bayar Tambahan (SKPKBT), Surat Ketetapan Pajak Lebih Bayar (SKPLB), Surat Ketetapan Pajak Nihil (SKPN). Tujuan penelitian ini adalah untuk mengetahui dan menganalisis prosedur penyelesaian sengketa pajak pertambahan nilai pada PT Pelabuan Indonesia III (PT PELINDO III), dan untuk mengetahui dan menganalisis prosedur putusan banding yang terjadi atas sengketa pajak pertambahan nilai pada PT PELINDO III. Penelitian ini menggunakan jenis penelitian deskriptif dengan melalui pendekatan kualitatif. Hasil dari penelitian adalah penyebab timbulnya sengketa pajak pertambahan nilai di PT PELINDO III karena permasalahan ekualisasi yang artinya terdapat perbedaan pencatatan pelaporan keuangan dengan pengakuan yang ada di perpajakan, serta adanya beberapa koreksi atas pajak masukan yang sudah di bayarkan ke vendor tetapi belum dilaporkan sehingga berdasarkan laporan pemeriksaan pajak dan kertas kerja pemeriksaan diketahui koreksi pajak masukan dapat diperhitungkan untuk setiap bulan nya, dikoreksi karena jawaban klarifikasi “tidak ada”. Dengan adanya hal tersebut PT PELINDO III keberatan dengan koreksi pajak masukan yang dapat diperhitungkan setiap bulan nya.
English Abstract
The Indonesia taxation system using a self-assessment system in which with this system the taxpayer is given the trust to calculate and pay off his own taxes. The other side, the tax authority, in this case Directorate General of Taxation is given the task of conducting testing and supervision of taxpayer community compliance with taxation provisions. In this context, it is necessary to conduct a tax audit by Directorate General of Taxation for some taxpayers. In the process of tax determination through this examination, tax disputes often arise between taxpayers and tax authorities. This dispute can be caused by different interpretations of taxation provisions, differences in understanding of taxation provisions, different points of view in assessing a fact, or also due to disagreements in the process of verification. To resolve disputes like this, there are several attempts that can be made by taxpayers as stipulated in the Act on KUP in Article 25, Taxpayers can file objections, by submitting an objection letter, only to the Directorate General of Taxation on a Tax Paying Assessment Letter (SKPKB) , Additional Underpayment Tax Assessment Letter (SKPKBT), Overpayment Tax Assessment Letter (SKPLB), Zero Tax Assessment Letter (SKPN), Withholding or collection by third parties based on the provisions of taxation laws and regulations. In addition, the objection letter can be submitted by the taxpayer to the Tax Service Office where the taxpayer is registered and / or the place of the Taxable Person for VAT is confirmed. The purpose of this research is to know and analyze procedures for the settlement of value added tax disputes at PT PELINDO III, and to know and analyze the appeal decision procedure that occurred in the value added tax dispute at PT PELINDO III. This research uses descriptive research typw through qualitative approach. In this research, the causes of value added tax disputes at PT Pelabuhan Indonesia III (PT PELINDO III) because of the issue of equalization, which means that there are differences in the recording of financial reporting with recognition in taxation, and there are some corrections to input taxes that have been paid to vendors but have not been reported so based on reports Tax audits and paperwork for inspection, known as input tax corrections, can be calculated for each month, corrected because "no" clarification answers. With this in mind PT PELINDO III objected to the input tax correction that can be calculated every month
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2018/935/051811021 |
| Uncontrolled Keywords: | Sengketa Pajak, Putusan, Pengadilan Pajak-Disputes Taxes, Decision, Tax Court |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.27 Other taxes > 336.271 Excise, sales, value-added, related taxes > 336.271 4 Value-added tax |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Sugeng Moelyono |
| Date Deposited: | 16 Apr 2019 02:34 |
| Last Modified: | 23 Oct 2021 05:03 |
| URI: | http://repository.ub.ac.id/id/eprint/165453 |
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