PROSES BISNIS SEKSI PENGAWASAN DAN KONSULTASI I DI KANTOR PELAYANAN PAJAK PENANAMAN MODAL ASING

Abstract

This study aims to analyze what is the business process Section Supervision and Consultation I in the
Office of Tax Service Foreign Investment Two and the problems or obstacles encountered in carrying
out duties and authority in the business process. The method I use in this paper using qualitative
writing method using literature study approach and field study. The results of this study indicate that
there are three tasks from the section of Supervision and Consultation I namely (1) the process of
completion of taxpayer application; (2) Proposed revision of tax assessment; and (3) Technical guidance
and consultation of taxation to Taxpayer. The main problem / constraint faced by the Supervision and
Consultation section I is the lack of human resources. This results in reduced effectiveness and
efficiency of the Supervision and Consultation Section I and ultimately will also affect the Main
Performance Index (IKU). In addition, it also affects the improper application of SOPs.