Tata Cara Pendaftaran Nomor Pokok Wajib Pajak dan Pengukuhan Pengusaha Kena Pajak Terhadap Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Medan Kota

Abstract

ABSTRACT The purpose of this final assignment is to find out how the procedure for registering NPWP and inauguration of PKP at Medan City KPP Pratama and is one of the requirements in completing the diploma education program. Three Social Science Development University of Panca Budi. Data collection methods used in the preparation of this Final Project are using interview methods and observation methods. The types of data sources used are primary data and secondary data. The data obtained were analyzed by descriptive analysis techniques with a qualitative approach. This final project concludes that the procedure for registering NPWP and inauguration of PKP at Medan Kota KPP Pratama is in accordance with the procedures applied by the Directorate General of Taxes and the time period needed to complete the application is received in full by the officer. If it does not register the principal number of the taxpayer and the number of inauguration of the taxable entrepreneur, it will be subject to administrative sanctions and criminal sanctions. Keywords: Principal Number Of Taxpayers, Taxable Entrepreneurs and Taxpayers