Prosedur Penyelesaian Permintaan Penjelasan atas Data dan atau Keterangan (SP2DK) pada Wajib Pajak Badan (Studi Kasus PT.AJS)

Pakereng, Yulita Kurniawati Wini (2023) Prosedur Penyelesaian Permintaan Penjelasan atas Data dan atau Keterangan (SP2DK) pada Wajib Pajak Badan (Studi Kasus PT.AJS). D3 thesis, Universitas Kristen Indonesia.

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Abstract

pengamatan ini dilakukan di kantor konsultan pajak (Hivefive) pada tanggal 25 Januari 2023 sampai 18 April 2023.Pengamatan ini membahas tentang Prosedur Penyelesaian Permintaan Penjelasan Atas Data Dan Atau keterangan (SP2DK) Pada wajib Pajak Badan.Tujuan dari penelitian ini adalah untuk mengetahui bagaimana PT yang ditangani oleh kantor HiveFive tersebut dalam menanggapi SP2DK yang diterima atas perbedaan data antara kedua belah pihak dan bagaimana prosedur penyelesaian dari SP2DK tersebut. Kata Kunci: sp2dk,perbedaan data. / Research and observations were crried out at the Tax consultans Office (HiveFive) which began on january 25 2023 until july 25 2023.This research discusses the Procedure For Completion Of Requests for data and Information (SP2DK) on corporate taxpayers.The purpose of this research is to find out how the PT handled by the Hivefive Office was in response to the SP2DK reseived due to differences in data between the to parties. The method that will be used is a qualitative method,in which the research has a deeper phenomenon and uses data from the results of field work during internships and uses existing theory as a support for the research.this study uses primry data in the form of observations and interviews with the founder CEO and one of the employees at the tax consultant office (Hivefive) Tb.Simatupang,South Jakarta,as well as secondary data in the form of data obtained from the tax consultant office Hivefive Tb.Simatupang,South Jakarta. keywords: Sp2dk,Data differences

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