Analisa Perbandingan Penerapan PP No. 74 Tahun 2011 Dengan PP No. 80 Tahun 2007 Mengenai Imbalan Bunga (Studi Kasus Pada KPP Pratama Serang)
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Institusion
STIE Indonesia Banking School
Author
Wardhana, Yudha Rizqola
Subject
HF5601 Accounting
Datestamp
2020-11-17 06:47:11
Abstract :
The research focused on the analysis of differences in interest rewards based on government regulations. This research was conducted with qualitative methods because itis multi method in focus, involving an interpretive, naturalistic approach to its subject matter. Interest reward in tax is given by DJP (Direktorat Jenderal Pajak) because of calculation error. Taxpayers can get interest reward if their objection or appeal to assessment tax (Surat Ketetapan Pajak)ispartially completely granted. The objection or appeal is effect from taxpayer?s disagreement to verificationresult of which is doing by DJP. Taxpayers have to include reason based on principle or argumentation and support data in applying objection or appeal. All of them are stipulated in government regulations. Researcher concluded that there are differences in the payment due to interest rewards by regulatory reform. The impact of regulatory reform on the interest rewards is not easilygivento taxpayers and to increase government revenues due to administrative sanctions in filing an objection / appeal request is denied or partially granted by DJP. Keywords: Taxpayers, Objection, Appeal, Interest Rewards.
The research focused on the analysis of differences in interest rewards based on government regulations. This research was conducted with qualitative methods because itis multi method in focus, involving an interpretive, naturalistic approach to its subject matter. Interest reward in tax is given by DJP (Direktorat Jenderal Pajak) because of calculation error. Taxpayers can get interest reward if their objection or appeal to assessment tax (Surat Ketetapan Pajak)ispartially completely granted. The objection or appeal is effect from taxpayer?s disagreement to verificationresult of which is doing by DJP. Taxpayers have to include reason based on principle or argumentation and support data in applying objection or appeal. All of them are stipulated in government regulations. Researcher concluded that there are differences in the payment due to interest rewards by regulatory reform. The impact of regulatory reform on the interest rewards is not easilygivento taxpayers and to increase government revenues due to administrative sanctions in filing an objection / appeal request is denied or partially granted by DJP. Keywords: Taxpayers, Objection, Appeal, Interest Rewards.
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