RESTITUSI DAN PROSES MANAGERIAL PEMERIKSAAN RESTITUSI PAJAK PERTAMBAHAN NILAI DI KPPN MANOKWARI
Abstract
Value Added Tax (VAT) is a consumption-based taxes imposed on the added value of a good or service transacted. In Indonesia in 1983 has implemented a turnover tax (VAT) and then on April 1, 1985 is replaced with the name of the Value Added Tax (VAT). if there is excess pembayaan value-added tax as reported in a notification letter (SPT) or if there are errors that caused the collection or deduction of tax overpayment is called restitution. This right can be accomplished after submitting a request followed by examination and study of the truth of the tax payment.
The research problem is how the level of restitution to the acceptance of value added tax in Manokwari service office and how the inspection process of restitution in Manokwari service office. This study uses a quantitative that describes the influence of restitution and value-added tax receipts, as well as qualitatively explain the inspection process of restitution in the Tax Office Primary Manokwari. Designs in this study is in Sequential Explanatory. The data used in the data restitution, value added tax receipts 2010 - 2015 and the process of examining the restitution. Equipment is simple regression analysis that describes the relationship of the independent variable (X) is a value-added tax refunds and the dependent variable (Y) is a value-added tax receipts. Further see restitution process performed by verification that the procedure examination procedure for restitution under the rules and the implementation of restitution checks by the tax office manokwari.
The results obtained in the regression is the coefficient of determination (KD) obtained was 23%, which can be interpreted to mean that the independent variable is restitution accounted for 23% of the variable Y is tax revenue and 77% are influenced by other factors outside of the variable tax refunds ( X). the correlation value is 0.480, with significant amounting to 0.336 which means the linear regression model is weak and variable restitution does not affect the variable tax revenue. The inspection process refunds in the Tax Office Manokwari take place in accordance with Regulation of the Minister of Finance No. 184 / PMK.03 / 2015 on Procedures for Examination.
Downloads
References
Djuanda: Lubis, 2011. Pelaporan Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah. Edisi Revisi. Jakarta: Penerbit PT Gramedia Pustaka Utama.
Direktorat Jenderal Pajak, 2010. Peraturan Menteri Keuangan Nomor 72/PMK.03/2010 tentang Tata Cara Pengembalian Kelebihan Pembayaran Pajak Pertambahan Nilai atau Pertambahan Nilai dan Pajak Penjualan Atas Barang mewah.
Direktorat Jenderal Pajak, 1983. Undang-undang Nomor 8 Tahun 1983. Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah sebagaimana telah terakhir dengan Undang-undang Nomor 42 Tahun 2009 tentang Perubahan ketiga atas Undang-undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang & Jasa dan Pajak Penjualan atas Barang Mewah, Pemerintah RI. Jakarta.
Direktorat Jenderal Pajak, 1983. Undang-undang Nomor 16 Tahun 2009. Ketentuan Umum dan Tata Cara Perpajakan, Pemerintah RI. Jakarta.
Direktorat Jenderal Pajak, 2011. Peraturan Dirjen Keuangan Nomor PER2/PJ/2011 Tentang Tata Cara Penerimaan dan Pengelolaan Surat Pemberitahuan Masa Pajak Pertambahan Nilai (SPT Masa PPN). Jakarta.
Kantor Pelayanan Pajak Pratama Manokwari, 2016. Data WP Restitusi, Data Restitusi Pajak Pertambahan Nilai dan Data Penerimaan Pajak Pertambahan Nilai Tahun 2010 sampai 2015, Seksi Pengelolaan Data dan Informasi.
Kantor Pelayanan Pajak Pratama Manokwari, 2016. Profil dan Struktur Organisasi Kantor Pelayanan Pajak Pratama Manokwari. SubBagian Umum dan Kepatuhan Internal.
Karina, Metta. 2013. Analisis Restitusi Pajak Pertambahan Nilai pada Kantor Pelayanan Pajak Pratama Ilir Barat. eJurnal. STIE MDP. http://jurnalilmiah.STIEmdp.pdf. Diakses 16 April 2016.
Mardiasmo, 2013. Perpajakan, Edisi Revisi, Yogyakarta: Andi.
Peraturan Menteri Keuangan Nomor 192/PMK.03/2007 Tentang Tata Cara Penetapan Wajib Pajak Dengan Kriteria Tertentu Dalam Rangka Pengembalian Pendahuluan Kelebihan Pembayaran Pajak. Menteri Keungan RI. Jakarta.
Purwono, Herry, 2010. Dasar-Dasar Perpajakan dan Akuntansi Pajak. Jakarta: Erlangga.
Sugiharto, Hari, 2012. Ketentauan Umum dan Tata Cara Perpajakan. Modul DTSS Spesialisasi KUP Tingkat Menengah. Badan Pendidikan dan Pelatihan Keuangan Pusat Pendidikan dan Pelatihan Pajak. Jakarta. Tidak dipublikasikan.
Sugiyono, 2016. Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif dan R dan D). Bandung: Alfabeta.
Sugiyono. 2012. Metode penelitian kombinasi (mixed methods). Bandung: Alfabeta.
Sukardji, Untung, 2015. Pajak Pertambahan Nilai. Edisi Revisi. Jakarta: PT Raja Grafindo Persada.
Supit, Wandha, Marina: Saerang, David, Paul Elia: Sabijono, Harijanto, 2014. Analisis Restitusi Pajak Pertambahan Nilai terhadap Penerimaan Pajak Pertambahan Nilai pada Kantor Pelayanan Pajak Pratama Manado. Jurnal EMBA. Volume 2, No-3, 159 – 166.
UU KUP Nomor 28 Tahun 2007. Perubahan Ketiga Atas Undang-undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum dan Tata Cara Perpajakan. Pemerintah RI. Jakarta.
UU Republik Indonesia Nomor 42 Tahun 2009. Perubahan Ketiga Atas Undang-undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak penjualan Atas Barang Mewah. Pemerintah RI. Jakarta.
Waluyo, 2011. Perpajakan Indonesia. Edisi 10. Jakarta: Salemba Empat.
