Prosedur Restitusi PPN Bagi Wajib Pajak Yang Mengalami Lebih Bayar Studi Kasus Pada PT.X

Sarumaha, Melva Andani (2025) Prosedur Restitusi PPN Bagi Wajib Pajak Yang Mengalami Lebih Bayar Studi Kasus Pada PT.X. D3 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini membahas prosedur restitusi Pajak Pertambahan Nilai (PPN) bagi Wajib Pajak yang mengalami lebih bayar, dengan studi kasus pada PT. X. Penelitian dilakukan menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi selama praktik kerja lapangan di Kantor Konsultan Pajak X. Hasil penelitian menunjukkan bahwa PT. X telah melaksanakan prosedur pengajuan restitusi PPN sesuai dengan peraturan perpajakan yang berlaku, khususnya Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP) dan Peraturan Menteri Keuangan Nomor 209/PMK.03/2021. Proses pengajuan restitusi dimulai dari perhitungan pajak masukan dan keluaran, pengisian SPT Masa PPN, pengumpulan dokumen pendukung, hingga pengajuan permohonan ke Kantor Pelayanan Pajak. Tidak ditemukan hambatan berarti dalam proses pengajuan, dan seluruh tahapan berjalan lancar hingga diterbitkannya Surat Ketetapan Pajak Lebih Bayar. Penelitian ini diharapkan dapat menjadi referensi praktis bagi wajib pajak dan pihak terkait dalam memahami serta mengimplementasikan prosedur restitusi PPN secara benar dan sesuai ketentuan. Kata Kunci: Restitusi, PPN, Wajib Pajak / This research discusses the procedure for Value Added Tax (VAT) refunds for taxpayers experiencing overpayments, using a case study at PT. X. The study applies a descriptive qualitative method, collecting data through observation, interviews, and documentation during an internship at Tax Consultant Office X. The results show that PT. X has implemented the VAT refund procedure in accordance with prevailing tax regulations, particularly the General Provisions and Tax Procedures Law (UU KUP) and Ministry of Finance Regulation Number 209/PMK.03/2021. The refund process includes calculating input and output VAT, preparing periodic VAT returns, gathering supporting documents, and submitting the application to the Tax Office. No significant obstacles were encountered during the process, and all stages proceeded smoothly until the issuance of the Tax Overpayment Assessment Letter. This research is expected to serve as a practical reference for taxpayers and related parties in understanding and implementing the VAT refund procedure correctly and in compliance with regulations.

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