Analisis Penyelesaian Keberatan Terhadap Penerimaan Pajak Pertambahan Nilai (PPN) Pada Kanwil DJP Sumatera Utara I

Abstract

ABSTRACT This study discusses the Resolution of Objection to Receiving Value Added Tax (VAT) in the North Sumatra DGT Regional office I. The purpose of this study was to determine the procedure for resolving objections in the North Sumatra DGT Regional office I. The method of collecting data used is library research research that is studying some references relating to the resolution of objections to the receipt of value added tax and through field research that is collecting data by interview. Data sources are primary data and secondary data. Technical data analysis using descriptive methods. Resolution of objections to the receipt of value added tax in the Regional office of the North Sumatra I DGT can be resolved in accordance with applicable provisions, which starts from the stage of receipt of the dossier from the taxpayer, the inspection stage to the final decision resolution stage. Although the resolution of objections can always be resolved before the due date, which is 12 (twelve) months, but the time needed for resolution becomes longer due to problems or obstacles in the process of resolving the objections. Suggestions given by researchers to overcome obstacles in the process of resolving objections are to do intensive counseling and guidance by inviting taxpayers into an open forum on taxation and the Directorate General of Taxation also provides guidance to the objections officers so that their knowledge and understanding is better about tax objections. Keywords: Objection, Value Added Tax