TINJAUAN PELAYANAN PELAPORAN SPT MASA PPN

Abstract

This study aims to determine the service and business process SPT VAT period in KPP pratama
Tigaraksa. This research method uses literature study method and field study conducted to obtain
data describing the actual condition in the field. The results of this study indicate that KPP Pratama
Tigaraksa has met the standard of facilities specified in the minimum facility standard contained in the
Circular Letter of the Director General of Tax No. PER - 27 / PJ / 2016. In general, according to the
Taxpayer, the facilities provided by KPP Pratama Tigaraksa and KPP Pratama Tigaraksa Service
Officer have been satisfactory. The implementation of VAT tax return service granted by KPP Pratama
Tigaraksa has been in accordance with the procedures stipulated in the Per-26 / PJ / 2012 because
the procedures and procedures that have been regulated in the Director General of Tax Regulation
have been applied in accordance with the procedure that was held by the service officers at TPT
Counters . According to the taxpayer, the services provided by KPP Pratama Tigaraksa both service
in general and service in terms of acceptance of SPT Masa VAT is good enough.