Efektivitas Pemeriksaan Pajak Penghasilan Badan: Studi pada KPP Pratama Padang Sidempuan
(The Effectiveness of Corporate Income Tax Audits: A Study at the Padang Sidempuan Primary Tax Office)
DOI:
https://doi.org/10.31334/transparansi.v8i1.5336Kata Kunci:
Efektivitas Pemeriksaan Pajak; Surat Pemberitahuan Tahunan; Pajak Penghasilan (PPh);Abstrak
Pemeriksaan pajak merupakan instrumen strategis dalam upaya pemerintah meningkatkan penerimaan negara. Namun, pelaksanaannya di lapangan belum sepenuhnya mencapai target yang ditetapkan, ditandai dengan masih banyaknya koreksi fiskal terhadap unsur pendapatan dan biaya yang tidak sesuai dengan ketentuan perpajakan. Penelitian ini bertujuan untuk menganalisis efektivitas pelaksanaan pemeriksaan terhadap Surat Pemberitahuan Tahunan (SPT) Pajak Penghasilan (PPh) Wajib Pajak Badan di KPP Pratama Padang Sidempuan, Kanwil DJP Sumatera Utara II. Metode penelitian yang digunakan adalah deskriptif kualitatif melalui observasi dan wawancara lapangan. Hasil penelitian menunjukkan bahwa efektivitas pelaksanaan pemeriksaan pajak masih belum optimal. Hal ini disebabkan oleh penurunan realisasi penerimaan pajak hasil pemeriksaan, keterlambatan penyampaian SPT oleh wajib pajak, serta keterbatasan jumlah pemeriksa pajak dibandingkan dengan luas wilayah kerja dan target pemeriksaan. Meskipun demikian, pelaksanaan pemeriksaan di KPP Pratama Padang Sidempuan tetap menunjukkan tingkat integritas yang baik, tercermin dari kepatuhan terhadap prosedur, transparansi, komunikasi efektif, serta dukungan sarana dan prasarana yang memadai.
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