Evaluation of Systems and Procedures for Affixing Paid Stamp Duty Markings with Printing Technology in 2020 (Case Study at the Kantor Pelayanan Pajak Wajib Pajak Besar Empat)
DOI:
https://doi.org/10.31334/jupasi.v4i1.2315Keywords:
Evaluation, System and Procedure, Affixing of Paid Stamp DutyAbstract
The system and procedure for affixing the Paid Stamp Duty mark using printing technology has so far been less effective. From the reporting method, it is not possible to know with certainty the number of banking documents that have been printed and affixed with the sign of Paid Stamp Duty by the printing company. This is due to the absence of a system that bridges the reporting of the issuance of banking documents printing permits. The tax account code and Deposit Type Code (KAP-KJS) 41161-100 for the deposit of Stamp Duty contain all Stamp Duty payments, both using printing technology and computerized systems, including companies that are not banking institutions. This study aims to evaluate the system and procedure for affixing the stamp duty mark in full with printing technology at the Kantor Pelayanan Pajak Wajib Pajak Besar Empat, the obstacles faced and the efforts made. This research approach uses descriptive qualitative with the type of case study research. Data collection techniques were carried out through in-depth interviews with 10 informants. The results of the study show: 1) Evaluation of the system and procedure for affixing the stamp duty sign in full has been carried out by the Kantor Pelayanan Pajak Wajib Pajak Besar Empat in accordance with the stages that must be passed and the criteria determined by still being guided by the applicable provisions and regulations, 2) Constraints actually exist when implementing systems and procedures that are currently still being carried out which are still manual and require a long and complicated process and make it difficult to supervise, 3) The efforts made are more to provide suggestions so that the results of the evaluation of the system and procedures for affixing customs duties the stamp duty can be taken into consideration in making decisions or policies in order to improve and perfect the systems and procedures that have been implemented so farReferences
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Laws and regulations :
Law Number 13 of 1985 concerning Stamp Duty
Law Number 10 of 2020 concerning Stamp Duty
Government Regulation Number 7 of 1995 concerning Changes in Stamp Duty Rates and the Limit for Imposition of Nominal Prices Subject to Stamp Duty.
Government Regulation Number 24 of 2000 concerning Changes in Stamp Duty Rates and the Limit for Imposition of Nominal Prices Subject to Stamp Duty.
Decree of the Minister of Finance No. 133B/KMK.04/2000 concerning Settlement of Stamp Duty by Using Other Methods
Regulation of the Minister of Finance Number 62/PMK.01/2009 concerning Organization and Work Procedures of Vertical Agencies of the Directorate General of Taxes
Regulation of the Minister of Finance Number 29/PMK.01/2012 concerning Amendments to Regulation of the Minister of Finance Number 62/Pmk.01/2009 concerning Organization and Work Procedures of Vertical Agencies of the Directorate General of Taxes
Decree of the Director General of Taxes No. KEP-122C/PJ/2000 concerning Procedures for Settlement Duty Settlement by Affixing the Paid Stamp Duty Mark with Printing Technology
Circular of the Director General of Taxes Number SE-03/PJ.53/2006 concerning the Affixing of Paid Stamp Duty Marks with Printing Technology
Circular Letter of the Director General of Taxes Number SE - 29/PJ.5/2000 concerning Banking Documents Subject to Stamp Duty
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