Laporan PKL Shelvi

LAPORAN PRAKTIK KERJA LAPANGAN DI KPP PRATAMA BOYOLALI

PROSEDUR PENERBITAN SURAT TAGIHAN PAJAK  DI KANTOR PELAYANAN PAJAK PRATAMA BOYOLALI

Disusun Oleh :  Nama

:Shelvi Dyan Prastiwi

 NIM

: 12030114130149

Jurusa Jurusan/P n/Pr! r!ii :"#unt :"#untans ansi/S i/S1 1

HALAMAN JUDUL

FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS UNIVERSITAS DIPONEGORO TAHUN 2016

1

KATA PENGANTAR 

Pu$i syu#ur Penulis %an$at#an #eha!irat "llah S&' yan( telah melim%ah#an rahm rahmat at)) hi!ay hi!ayah ah sert sertaa ri!h ri!ha*N a*Nya ya sehi sehin(( n((aa %eny %enyus usun unan an +a% +a%ra ran n Pra# Pra#ti ti# # ,er$ ,er$aa +a%an(a +a%an(an n !en(an !en(an $u!ul “Prose!r “Prose!r Pe"er#$%&" S!r&% T&'$(&" &'$(&" P&)&* $ K&"%or Pe+&,&"&" P&)&* Pr&%&-& Bo,o+&+$. ini !a%at !iselesai#an !en(an -ai#.

Dala Dalam m %eny %enyus usun unan an +a% +a%ra ran n Pra# Pra#ti ti# # ,er$ ,er$aa +a%a +a%an( n(an an Penu Penuli liss -any -anya#  a#  men!a%at -antuan -ai# seara lan(sun( mau%un ti!a# lan(sun( !ari -er-a(ai %iha#  Pa!a #esem%atan ini Penulis menyam%ai#an ua%an terima #asih #e%a!a : 1

a%a# a%a# "nis "nis hariri hariri)) S) M.m) M.m) Ph. D) "#t sela# sela#u u &a#il &a#il De#an De#an "#a!em "#a!emi#  i#  !an ,emahasiswaan a#ultas #nmi#a !an isnis niversitas Di%ne(r yan( telah mem-eri#an i5in Ma(an(

2

Piha# Dire#trat Dire#trat Jen!ral Jen!ral Pa$a# Pa$a# ,anwil ,anwil Jawa Jawa 'en( 'en(ah ah II yan( telah telah mem-eri mem-eri#an #an i5in untu# #e(iatan Ma(an( !i ,PP Pratama ylali

3

a%a# a%a# u!iy u!iyan) an) sela sela#u #u ,e%al ,e%alaa ,PP ,PP Prat Pratama ama ylal ylalii

4

I-u I-u "yu) Mas Mas a!h a!hil il)) Mas Mas "rnl rnl! ! !an !an selu seluru ruh h #ary #aryaw awan an ,PP ,PP Prat Pratam amaa ylali yan( telah -anya# mem-antu

6

O#tri) O#tri) atur) atur) Dea) 7a##i) M-a# 8arsi) 8arsi) "!el) "!el) "y "ya) Dimas) Dimas) Mita) Mita) hma! hma! yan( yan(  -anya# mem-eri !u#un(an !an seman(at

;

Semua Semua %iha# %iha# yan( ti!a# ti!a# -isa -isa !ise-ut !ise-ut#an #an satu satu %er satu satu atas -antua -antuannya nnya selam selamaa  %enyusunan la%ran ini. Dalam Dalam %enyusun %enyusunan an +a%ran +a%ran Pra#ti Pra#ti# # ,er$a ,er$a +a%an(an +a%an(an ini Penuli Penuliss menya!ar menya!arii

masih masih -anya# #e#uran(an !an #eter-atasa #eter-atasan. n. Oleh #arena itu) Penulis Penulis men(hara%#an men(hara%#an masu masu#an #an !ari !ari semu semuaa %iha# %iha#.. Sem(a Sem(a +a%r +a%ran an Pra# Pra#ti ti# # ,er$ ,er$aa +a%a +a%an(a n(an n ini ini !a%at !a%at  -ermanaat. Semaran() 26 Januari 201< Penulis)

Shelvi Dyan Prastiwi

2

DAFTAR ISI

8"+"M"N JD+......................................................................................................i ,"'" ,"'" PN="N'"...................................................... PN="N'"......................................................................................... ................................... ...........ii ........ ...ii D"'" ISI................................................................................................................iii D"'" '"+.........................................................................................................iv D"'" ="M".....................................................................................................v " I PND"8+"N.............................................................................................1 1.1

+atar ela#an(..... ela#an(............ ............. ............. .............. .............. ............. ............. .............. ............. ............. .............. .............. ............. ..............1 ........1

1.2

'u$uan 'u$uan Penulisan Penulisan +a%ran....... +a%ran.............. .............. ............. ............. .............. ............. ............. .............. ......................... .....................6 ...6

1.3

Manaat Manaat Penulisan Penulisan +a%ran..... +a%ran............ ............. ............. .............. .............. ............. ............. .............. ................ .....................6 ............6

1.4

'em%a 'em%att Pela#sanaa Pela#sanaan n Pra#ti Pra#ti# # ,er$a ,er$a +a%an(an.. +a%an(an..... ....... ....... ...... ....... ....... ...... ....... ......... .......... .......... .......... ........; ...;

1.6

'e#ni# 'e#ni# Pen(um%ulan Pen(um%ulan Data........ Data............... ............. ............. .............. .............. ............. ............. .............. ............. ............. ..............; .......;

" II POSD POSD  PNI'"N P NI'"N S"' S "' '"=I8"N '"=I8"N P"J", P"J", DI,PP P"' P "'"M" "M" O>O+"+I...................................................................................................................? 2.1

'in$auan 'in$auan mum O-$e# P,+.......... P,+................. ............. ............. .............. .............. ............. ............. .............. .............. ...............? ........?

2.1.1.

Se$arah Se$arah ,PP Pratama.... Pratama........... .............. ............. ............. .............. .............. ............. ............. .............. ............. ............. ............? .....?

2.1.2.

@isi @isi !an Misi ,PP Pratama Pratama ylali... ylali.......... .............. ............. ............. ................... ............................? ................?

2.1.3. 2.1.3.

'u(as 'u(as P## P## !an un(si un(si ,PP ,PP Prata Pratama ma yla ylali. li.... ....... ....... ...... ....... ......... .......... .......... .......... .......9 ..9

2.1.4.

&ilayah &ilayah ,er$a ,PP Pratama Pratama ylali.... ylali.......... ............. .............. .............. ............. ............. .............. ...........10 ....10

2.1.6. 2.1.6.

Stru#t Stru#tur ur !an a(ian a(ian ,er$a ,PP Prata Pratama ma ylal ylali.. i..... ....... ....... ...... ....... ....... ...... ....... ......... .......10 ..10

2.2

Prse!ur Prse!ur Pener-itan Pener-itan Surat 'a(ihan 'a(ihan Pa$a#......... Pa$a#................ ............. ............. .............. ............. ............... ...............13 ......13

2.3

"nalis "nalisis is !an Pem-ah Pem-ahasa asan... n...... ....... ....... ...... ....... ....... ...... ....... ....... ...... ....... ....... ....... ....... ...... ....... ......... .......... .......... .......... .........1? ....1?

" III SIMP+"N D"N S""N..........................................................................23 3.1

Sim%ulan..... Sim%ulan............ ............. ............. .............. ............. ............. .............. .............. ............. ............. .............. .............. ............. .....................23 ...............23

3.2

Saran........ Saran............... .............. ............. ............. .............. ............. ............. .............. .............. ............. ............. .............. .............. ........................23 .................23

D"'" PS'","..................................................................................................24

3

DAFTAR TABEL

'a-el 1.1 atas wa#tu %em-ayaran !an Pela%ran untu# #ewa$i-an %er%a$a#an tahunan..................................................................................................................

1;

'a-el 1.2 atas wa#tu %em-ayaran !an Pela%ran untu# #ewa$i-an %er%a$a#an  -ulanan.................................................. ...................................... ..........................

1<

4

DAFTAR GAMBAR 

=am-ar 2.1. Stru#tur Or(anisasi untu# Pener-itan Surat 'a(ihan Pa$a#..............

14

=am-ar 2.3 lwhart Pener-itan Surat 'a(ihan Pa$a#........................................

19

=am-ar 2.3 lwhart %enera%an %rse!ur %ener-itan Surat 'a(ihan Pa$a# %a!a ,PP Pratama ylali...................................................................................................

22

5

BAB I PENDAHULUAN

1/1 L&%&r Be+&*&"'

Pa$a# meru%a#an #ntri-usi wa$i- #e%a!a ne(ara yan( terutan( leh ran(  %ri-a!i atau -a!an yan( -ersiat mema#sa -er!asar#an un!an(*un!an( !en(an ti!a#  men!a%at im-alan seara lan(sun( melain#an !i(una#an untu# #e%erluan ne(ara -a(i se-esar*-esarnya #ema#muran ra#yat A ,P N. 2? tahun 200