Penanganan Surat Permintaan Penjelasan Atas Data dan/atau Keterangan CV. RBA pada KKP Zainal Arifin

Abstract

The Request for Explanation of Data and/or Information (SP2DK) is an important instrument in tax supervision used by the Directorate General of Taxes to ensure taxpayer compliance. The purpose of writing this Final Project Report is to find out how the handling of Request Letter for Explanation of Data and/or Information of CV. RBA at KKP Zainal Arifin. In writing this Final Project Report using 2 types of data, namely qualitative data quantitative data with data sources obtained are primary data sources and secondary data. Primary data obtained is the result of interviews with KKP Zainal Arifin employees and secondary data obtained from journals, electronic books, laws and regulations, circulars and internet sites. This report uses data collection methods of literature study, observation, interviews and documentation. In this Final Project Report, it explains the stages of handling SP2DK and explains the indications of SP2DK for tax year 2022 belonging to CV. RBA due to differences in the total recognition of deliveries and purchases in the VAT Periodic Tax Return, differences in salary costs reported in the Income Tax Article 21 Periodic Tax Return, errors in the recognition of internet costs, grouping of assets that are not in accordance with applicable tax provisions. With these indications CV. RBA provided a response letter to the Tax Office and provided an explanation directly to the Account Representative represented by Mr. Zainal Arifin. At the time of the meeting the Account Representative will make an official report. After the KPP analyzes the supporting data in the reply letter and agrees with the explanation of Mr. Zainal Arifin, CV. RBA makes corrections which will then be issued a LHP2DK letter and which will be followed by the issuance of SP3 P2DK as proof that in P2DK activities no further indications are found and SP2DK is declared complete.