Anisti Putri, Luckyta (2017) Implementasi System Application and Product in Data Processing (SAP) Dalam Menunjang Kewajiban Perpajakan Pajak Pertambahan Nilai Wajib Pungut (PPN WaPu). Sarjana thesis, Universitas Brawijaya.
Abstract
Adanya keberadaan Peraturan Menteri Keuangan No. 37/PMK. 03/2015 mengenai Penunjukan Badan Usaha Tertentu Untuk Memungut, Menyetor dan Melaporkan Pajak Pertambahan Nilai atau Pajak Pertambahan Nilai dan Pajak Penjualan Atas Barang Mewah Serta Tata Cara Pemungutan, Penyetoran dan Pelaporannya memiliki pengaruh tersendiri kepada beberapa perusahaan yang ditunjuk sebagai wajib Pungut (WaPu). Penunjukan status wajib pungut (WaPu) menyebabkan timbulnya kewajiban wajib pungut dimana perusahaan yang ditunjuk memiliki hak penuh untuk memungut segala transaksi Pajak Pertambahan Nilai (PPN) yang ada di perusahaannya. Untuk itu diperlukan suatu sistem seperti System Application and Product in Data Processing (SAP) yang diharapkan turut membantu proses pelaksanaan pemungutan Pajak Pertambahan Nilai Wajib Pungut (PPN WaPu) dalam perusahaan. Tujuan dari penelitian ini adalah mengetahui dan menganalisis proses implementasi, faktor pendukung dan faktor penghambat System Application and Product in Data Processing (SAP) dalam proses pelaksanaan kewajiban perpajakan Pajak Pertambahan Nilai Wajib Pungut (PPN WaPu) dari salah satu perusahaan yang ditunjuk oleh Menteri Keuangan. Penelitian ini menggunakan jenis penelitian studi kasus pendekatan kualitatif. Teknik analisis data yang digunakan adalah teknik analisis data Miles and Huberman. Hasil dari penelitian ini adalah implementasi System Application and Product in Data Processing (SAP) telah membantu proses bisnis yang ada di perusahaan. Faktor pendukung proses implementasi SAP di PT Pupuk Kalimantan Timur yakni adanya pelatihan SAP untuk key user dan end user SAP di perusahaan, adanya controlling dari antar-user hingga Departemen Teknologi Informasi perusahaan dan konsultan SAP dari PT Abyor International serta dukungan pihak manajerial perusahaan yang bersedia pula menjadi teman diskusi para user SAP. Selain itu faktor penghambat proses implementasi SAP di perusahaan yakni adanya human error yang disebabkan oleh vendor dan petugas verifikasi, kurang lengkapnya fitur yang disediakan oleh SAP menyebabkan tugas baru bagi para end-user untuk mengubah format hasil data olahan SAP secara manual menggunakan Microsoft Excel agar dapat diupload dan diterima oleh aplikasi e-SPT dan SAP tidak dapat mengakomodir faktur pajak asli dan pengganti secara bersamaan.
English Abstract
The existence of the existence of the regulation of the Minister of Finance No. 37/FMD. 03/2015 regarding the designation of a particular business entity To Glean, deposit and Reporting of value added tax or value added tax and sales tax Over luxury goods as well as the procedures for Voting, Remittance and Pelaporannya has its own influence to some of the companies designated as mandatory Collect (WaPu). The appointment of the mandatory status of the pick up (WaPu) causes the onset of mandatory obligations picked up where the company appointed has the full right to glean all the transaction value added tax (VAT) that exist in the company. For it takes a system like the System Application and Product in Data Processing (SAP) which is expected to help the process of the implementation of the voting value added tax Payers pick up (WaPu VAT) within the company. The purpose of this research is to know and analyze the process of implementation, factor endowments and the factors restricting System Application and Product in Data Processing (SAP) in the process of the implementation of the obligations of the taxation of Mandatory Collect value added tax (VAT WaPu) from one of the companies appointed by the Minister of finance. This research uses a type of research case study qualitative approach. Data analysis technique used is the technique of data analysis Miles and Huberman. The results of this research are the implementation of System Application and Product in Data Processing (SAP) has helped the business processes that exist in the company. Factors supporting the process of SAP implementation in PT Pupuk Kalimantan Timur i.e. existence of SAP training for key users and end user SAP in the company, the controlling Department of airport users to the company's information technology Department and the SAP consultant of PT Abyor International as well as managerial party support companies that are willing to be a friend of the SAP user discussion. Besides the factors restricting the process of SAP implementation in the company i.e. the existence of a human error caused by the vendors and the officer verification, the less full the features provided by the SAP causes a new task for the end-users to change the format of the results processed SAP data manually by using Microsoft Excel in order to be uploaded and accepted by e-applications such as SAP and cannot accommodate the original tax invoices and substitute simultaneously.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2017/839/051709111 |
| Uncontrolled Keywords: | System Application and Product in Data Proces |
| Subjects: | 300 Social sciences > 332 Financial economics > 332.6 Investment > 332.63 Specific forms of investment > 332.632 Securities, real estate, commodities > 332.632 2 Stocks (Shares) > 332.632 22 Prices |
| Divisions: | Fakultas Ilmu Administrasi > Perpajakan |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 27 Nov 2017 02:59 |
| Last Modified: | 05 Oct 2020 06:49 |
| URI: | http://repository.ub.ac.id/id/eprint/6005 |
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