Analisis Restitusi Pajak Pertambahan Nilai dan Kenaikan Tarif Pajak Pertambahan Nilai 11 % pada KPP Pratama Palembang Ilir Barat

Maria Yolanda; Icha Fajriana

doi:10.54443/sinomika.v1i6.696

Authors

Maria Yolanda Universitas Multi Data Palembang
Icha Fajriana Universitas Multi Data Palembang

DOI:

https://doi.org/10.54443/sinomika.v1i6.696

Keywords:

Tax Resuscitation, Increase in Tax Rates, KPP Pratama, Pratama Tax Service Office

Abstract

This study aims to determine and analyze the application of value added tax refunds, increases in value added tax rates and the relationship between value added tax refunds and increases in value added tax rates. This research was conducted at the Palembang Ilir Barat Primary Tax Service Office. In this study the research approach used was descriptive and the type of data used was qualitative. Sources of data used in this study are primary and secondary data with data collection techniques including documentation and interviews. The results of this study indicate that KPP Pratama Palembang Ilir Barat in implementing the 11% value added tax refund is in accordance with the provisions of the Directorate General of Taxes.

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Author Biographies

Maria Yolanda, Universitas Multi Data Palembang

Mahasiswa Program Studi Akuntansi

Icha Fajriana, Universitas Multi Data Palembang

Dosen Program Studi Akuntansi

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