Strategi Account Representative Pengawasan Dalam Meningkatkan Penerimaan Pajak Pertambahan Nilai (Studi Kasus: Kantor Pelayanan Pajak Pratama Palembang Ilir Timur)

Abstract

This research aims to analyze and determine how the strategy will be carried out by the Account Representative Pengawasan (AR Pengawasan) to increase Value Added Tax (VAT) revenue at Palembang Ilir Timur Tax Office. This research uses descriptive qualitative method by conducting interviews with respondents. The data and information obtained are summarized, made an External Factors Analysis Summary matrix, Internal Factors Analysis Summary, cartesian diagram and then analyzed using a SWOT analysis. The results of the SWOT analysis note that the Account Representative Pengawasan position is in quadrant I and the strategies that can be carried out by AR Pengawasan Palembang Ilir Timur Tax Office, among others: (a) make intensive appeals through Request Letter for Explanation of Data and/or Remarks if it is known that VAT is not/less paid by Taxable Entrepreneurs (PKP); (b) mapping, profiling and benchmarking taxpayers. Then proceed with a visit and direct sweep to the PKP's residence and/or business location which determines the tax revenue at the Palembang Ilir Timur Tax Office to determine the suitability of the existing data with the actual conditions in the field; (c) conduct concrete data checks and issue VAT Underpayment Tax Assessment Letters as a form of law enforcement and provide a deterrent effect to PKP who do not / less deposit VAT; (d) conduct a comprehensive and in-depth analysis of data obtained from both internal and external in carrying out the potential for VAT; and (e) issues a Tax Collection Letter as an administrative sanction for all PKP that do not or late in reporting the VAT Period Notification Letter.