PROSEDUR PPH FINAL MENURUT PER 26/PJ/2018 PADA KPP PRATAMA CIBITUNG

Abstract

The purpose of this researcher is to find out whether the final pph procedure according to PER-26 / PJ / 2018 in the Pratama Tax Service of Cibitung already follows the PER-26 / PJ / 2018 requirements procedure. This research is descriptive qualitative and uses data collection techniques with documentation techniques, and interviews. The data analysis technique used is quantitative descriptive analysis. The quantitative descriptive analysis method describes the final pph procedure according to PER-26 / PJ / 2018 on KPP Pratama Cibitung. The results of observation for 2 months of the procedure implemented by KPP Pratama Cibitung have not followed the applicable procedures PER-26 / PJ / 2018 because there are so many taxpayers who attach their files that are incompatible / incomplete but are received by the ticket window clerk A so that when they want to validate the file the incomplete process will be delayed and may cause a buildup of files. For KPP Pratama Cibitung must be even more assertive in accepting the required documents filed by the taxpayer to validate so that there is no / reduced file buildup for taxpayers who do not follow the main pph final procedure requirements of the applicant.