@thesis{thesis,
		author={putri  trisya Amelia and wirayana  I Made adhi},
		title ={Analisis Penetapan Dan Perhitungan Sanksi Administrasi Terhadap Stp Wajib Pajak Badan PT. MTX},
		year={2024},
		url={http://repository.pnb.ac.id/10693/},
		abstract={Taxes are a source of state revenue that has great potential in supporting national development. Taxpayer (WP) compliance is very important in achieving state revenues, supported by an active role and understanding of rights and obligations in line with the self-assessment system in implementing the implementation of tax obligations. However, in practice, tax arrears are still found as a result of taxpayers' lack of understanding in carrying out their obligations, which causes delays in paying and reporting taxes which results in tax bills arising. This means that consistent and continuous tax collection measures are needed. One form of action to implement tax collection is the issuance of a Tax Collection Letter (STP). STP is a letter to pay tax bills and/or administrative sanctions in the form of interest and/or fines caused by one of the factors, namely late payment and tax reporting. This is similar to PT. MTX is one of the companies that received STP in 2023 with a total of 6 letters for PPh Article 21 for the June to December 2021 tax period. So after getting the STP, PT. MTX must make further efforts to address this. However, there are still many taxpayers, one of which is PT. MTX still does not know the mechanism for determining and calculating administrative sanctions, so efforts are needed, such as knowing in advance the mechanism for determining and calculating administrative sanctions in accordance with applicable tax regulations. This is the basis for the purpose of this research so that PT. MTX can understand the application of the KUP Law regarding the procedures for determining and calculating administrative sanctions for the STP it receives and can determine the efforts that need to be taken after the STP is issued in accordance with applicable regulations. Through the discussion in this final assignment report, taxpayers will be given direction that tax bills on STP can be handled by paying off tax bills or by reducing or eliminating administrative sanctions to the KPP.}
		}