IPTEKS PENERBITAN SURAT PERMINTAAN PENJELASAN ATAS DATA DAN ATAU KETERANGAN (SP2DK) OLEH ACCOUNT REPRESENTATIVE DI KANTOR PELAYANAN PAJAK PRATAMA MANADO

Authors

  • Viva A. A. Kowel
  • Thessa F. Y. Sondakh
  • Ailling I. Pua
  • Novi S. Budiarso Sam Ratulangi University

DOI:

https://doi.org/10.32400/jiam.2.02.2018.21684

Abstract

Tax has great contribution on the development in Indonesia. Therefore, the supervision for tax obligation fulfillment is a must. In fulfilling their tax obligation, taxpayers are supervised by Account Representative to ensure they are obedient in paying taxes. One way for Account Representative to supervise taxpayers is by issuing SP2DK. Account Representative will conduct analysis on taxpayer’s data and clarification. The authority expects that an effective issuance of SP2DK will increase the tax revenue of KPP Pratama Manado. Unfortunately, in its practice there are still factors that obstruct the issuance process of SP2DK and the tax revenue realization after SP2DK is issued. Due to these facts, Account Representative is required to have good knowledge and skill in analyzing and comparing the data from taxpayer to maximize tax revenue from SP2DK issuance.

Keywords : SP2DK, Account Representative, analysis, income, maximization

Author Biographies

Viva A. A. Kowel

Alumni Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi.

Thessa F. Y. Sondakh

Alumni Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi.

Ailling I. Pua

Alumni Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi.

Novi S. Budiarso, Sam Ratulangi University

Lektor pada Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi. Fokus riset adalah ilmu akuntansi dan ilmu keuangan, khususnya dalam bidang akuntansi keuangan, akuntansi pemerintahan, dan keuangan korporat.

ORCID iD iconhttps://orcid.org/0000-0002-5832-0117


ResearcherID: M-8520-2017
Scopus Author ID: 57202210663

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Published

2018-12-31

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Articles