PERANAN KANTOR PELAYANAN PAJAK PRATAMA PADANG DUA DALAM MENERAPKAN SANKSI PERPAJAKAN BAGI WAJIB UMKM YANG MELAKUKAN PENANGGUHAN PAJAK DI KOTA PADANG

Abstract

In reality, tax recipients are still low in Padang City, based on data from the Regional Office of the Directorate General of Taxes of West Sumatra and Jambi, only 20,980 MSMEs have paid income tax. The formulation of the problem of this research are: 1) How is the Role of Padang Dua Primary Tax Office in applying tax sanctions for MSME compulsory tax deferral? 2), What are the obstacles in the Padang Dua KPP in implementing Tax Sanctions for MSME taxpayers who hold tax deferral? 3). What are the efforts made by the Padang Dua KPP when faced with obstacles in applying tax sanctions for MSME taxpayers who hold tax deferral? The research method that I use in this thesis is sociological law. The results of the study are 1). The role is very important when registering taxpayers in external and will be educated. the task is to give an extension, they will be given counseling for two years, after being given counseling they will be handled by the waskon for consultation, so they understand, if they are not obedient to the tax they will be given an appeal letter. 2). The obstacle faced by the Padang Dua KPP is that the taxpayer lacks in detail registering the address and identity. 3). Efforts made by the Padang Dua KPP namely socialization, appeal letter, tax audit, applying tax sanctions.

Keyword : Peranan KPP, Sanksi Perpajakan, Penangguhan Pajak, UKM