Prosedur Pemindahbukuan Pembayaran Pajak di Kantor Pelayanan Pajak Madya Medan

Abstract

One of the main sources of state revenue, as well as the largest source of current state revenue, is taxes, which are used for the needs of the country and the welfare of the people. Taxes are mandatory and coercive, so every Taxpayer must pay according to the prevailing laws and regulations. In the process of paying taxes, errors often occur. These errors can be corrected through a transfer of tax payment records. Overbooking is the process of moving recorded tax receipts to be booked under the appropriate tax receipt category. This research aims to understand the procedures for tax payment overbooking at the Madya Medan Tax Office (KPP Madya Medan). The methods used include active participation observation at KPP Madya Medan and qualitative descriptive methods to explain the procedure for overbooking tax payment records. Data collection methods include reviewing documents and archives as supporting data, observation, recording, and interviews with employees of the service section at KPP Madya Medan. The results of the study show that the procedure for overbooking tax payment records begins with a request letter from the Taxpayer. The TPT officer checks the completeness of the letter and its requirements. If complete, the TPT officer prints the LPAD and BPS. The Functional Tax Extension Officer / Functional Assistant Tax Extension Officer / Account Representative then records the transfer data and prepares a research summary. After the summary is approved by the Head of Tax Office / KPP, the service officer prints the overbooking slip which can be handed over to the Taxpayer or collected directly at the Tax Office / KPP. This procedure has been running well at KPP Madya Medan, although there are still obstacles encountered. Efforts have been made to overcome and minimize these obstacles.