Penyelesaian Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK) Studi Kasus CV. ABD

Saputri, Brigita Agustina Astuti (2023) Penyelesaian Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK) Studi Kasus CV. ABD. D3 thesis, Universitas Kristen Indonesia.

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Abstract

Dengan sistem perpajakan Self-Assessment, Wajib Pajak wajib menghitung, membayar, serta melaporkan sendiri jumlah pajak terutangnya. Namun, seringkali Wajib Pajak belum melakukan kewajiban perpajakannya dengan benar dan baik, sampai akhirnya diterbitkan Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK). SP2DK diterbitkan oleh Kepala Kantor Pelayanan Pajak. Adapun tujuan Karya Tulis Ilmiah Akhir ini adalah mengetahui proses penyelesaian SP2DK serta evaluasi tanggapan CV. ABD. Jenis penelitian yang digunakan dalam penelitian ini adalah pendekatan kualitatif. Penelitian ini menggunakan teknik pengumpulan data berupa dokumentasi dan wawancara. sumber data diperoleh dari data sekunder yang diterima dari Kantor Konsultan Pajak Milko Hutabarat & Partners. Hasil pembahasan menunjukkan CV. ABD telah mengikuti serangkaian proses penyelesaian SP2DK dengan baik. Adapun tahapan yang dilakukan CV. ABD ialah melakukan pengecekan kembali dan melakukan pembetulan. Dalam SP2DK terdapat 3 (tiga) poin dugaan terhadap CV. ABD, yaitu indikasi pertama mengenai Fasilitas 31E, CV. ABD telah menghitung dan melaporkannya dengan benar; Indikasi kedua mengenai biaya bunga pinjaman, CV. ABD telah mencatat dan melaporkan dengan benar; Indikasi ketiga mengenai laba ditahan, CV. ABD telah melakukan pembetulan pada penjurnalan prive. Dengan demikian, tidak ada Pajak Penghasilan yang masih harus/kurang dibayar oleh CV. ABD. Diharapkan CV. ABD kedepannya lebih teliti lagi terhadap perhitungan PPh terutang agar tidak terjadi kesalahan yang sama untuk tahun pajak berikutnya. Kata Kunci: Pajak, Pajak Penghasilan, Kewajiban Perpajakan. / With the self-assessment tax system, the taxpayer is obliged to calculate, pay, and report the final amount of taxes. However, often the taxpayer has not fulfilled his tax obligations properly until the final publication of a Letter of Request for Explanation on Data and/or Information (SP2DK). SP2DK is published by the Head of the Tax Service Office. As for the purpose of this final scientific writing work, it is to know the SP2DK solution process and evaluate the CV. ABD response. The type of research used in this study is qualitative. This research uses data collection techniques in the form of documentation and interviews. data sources obtained from secondary data received from the Tax Consultancy Office of Milko Hutabarat & Partners. The discourse results showed that the CV. ABD has followed a series of SP2DK settlement processes well. The first step is a re-examination and correction. In SP2DK, there are three alleged points against CV. ABD, i.e., the first indication concerning the 31E Facility, which CV. ABD has calculated correctly; the second indication regarding the loan interest fee, which CV. ABD has recorded correctly. Therefore, there is no income tax still to be paid by CV. ABD. It is expected that the future CV. ABD will be more careful with regard to the calculation of the owed PPh so that the same mistake does not occur for the next tax year. Keywords: Tax, Income Tax, Tax Obligation.

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