Penyelesaian Sengketa Banding Pajak Pertambahan Nilai (PPN) di Pengadilan Pajak pada PT. TDR

Putri, Natasya Amanda (2023) Penyelesaian Sengketa Banding Pajak Pertambahan Nilai (PPN) di Pengadilan Pajak pada PT. TDR. D3 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini mendeskripsikan penyelesaian sengketa banding Pajak Pertambahan Nilai di Pengadilan Pajak pada PT.TDR karena keberatan wajib pajak atas penerbitan SKPKB oleh KPP Pratama Bukittingi. Tujuan dari penelitian ini adalah untuk memperjelas masalah banding dan penyelesaiannya di Pengadilan Pajak. Dalam penelitian ini, peneliti menggunakan metode kualitatif dengan menggunakan sumber data primer dan sekunder. Hasil penelitian ini menunjukkan bahwa penyebab perselisihan adalah ketidaksepakatan antara fiskus dan wajib pajak berdasarkan pengenaan pajak atas penyerahan yang PPN-nya harus dipungut sendiri sebesar Rp24.425.633.016. Kesimpulan dari penelitian ini adalah fiskus tidak mendapatkan bukti yang berkompeten sesuai dengan fakta, dan tidak adanya penyerahan CPO dari PT. TDR di KPP Pratama Bukittinggi ke KPP Domisili di Kantor Pusat. Saran dari penelitian ini adalah diharapkan wajib pajak tidak terlambat menyampaikan surat pemberitahuan perpanjangan jangka waktu pemusatan tempat PPN terutang, kemudian diharapkan pemeriksa pajak tidak melanggar salah satu asas umum pemerintahan yang dapat menimbulkan ketidakadilan dari wajib pajak dan Pengadilan Pajak diharapkan untuk selalu mengedepankan asas kebenaran yang dianut dalam peraturan perundang-undangan perpajakan. Kata Kunci: Pajak Pertambahan Nilai, Sengketa Pajak, Pemeriksaan Pajak, Keberatan Pajak, Banding Pajak. / This study describes the settlement of Value Added Tax appeal disputes in the Tax Court of PT. TDR due to taxpayer objections to the issuance of SKPKB by KPP Pratama Bukittingi. The purpose of this study is to clarify the problem of appeal and its settlement in the Tax Court. In this study, researchers used qualitative methods using primary and secondary data sources. The results of this study indicate that the cause of the dispute is a disagreement between the tax authorities and the taxpayer based on the imposition of tax on delivery of which the VAT must be self-collected in the amount of Rp. 24,425,633,016. The conclusion from this study is that the tax authorities did not get competent evidence in accordance with the facts, and there was no CPO submission from PT. TDR at KPP Pratama Bukittinggi to KPP Domicile at Head Office. Suggestions from this study are that it is expected that the taxpayer is not late in submitting a notice of extension of the concentration period where the VAT is payable, then it is hoped that the tax examiner does not violate one of the general principles of government which can lead to injustice from the taxpayer and the Tax Court is expected to always prioritize the principle of truth that is adhered to in tax laws and regulations. Keywords: Value Added Tax, Tax Dispute, Audit Tax, Tax Objection

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