?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGAJUAN+KEBERATAN+OLEH+WAJIB+PAJAK+PENGHASILAN+DAN%0D%0APENGENAAN+SANKSI+DENDA%0D%0A(Studi+Di+Kantor+Pelayanan+Pajak+Pratama+Kedaton+Bandar+Lampung)%0D%0A&rft.creator=Nadia+Setyasari%2C+1412011297&rft.subject=KZ+Law+of+Nations&rft.description=%0D%0ADiterbitkannya+suatu+ketetapan+pajak+menimbulkan+permasalahan+yang+cukup+krusial+antara+wajib+pajak+dan+petugas+pajak+dikarenakan+perbedaan+pendapat+antara+wajib+pajak+dengan+petugas+pajak+dalam+menentukan+besarnya+pajak%2Chal+tersebut+menyebabkan+wajib+pajak+mengajukan+keberatan+apabila+merasa+kurang+atau+tidak+puas+atas+suatu+ketetapan+pajak+yang+dikenakan+kepadanya+sesuai+dengan+Undang-Undang+Nomor+16+Tahun+2009+Tentang+Ketentuan+Umum+dan+Tata+Cara+Perpajakan.+Kurangnya+kesadaran+dan+kepatuhan+masyarakat+dalam+melaporkan+dan+membayar+pajak+menyebabkan+wajib+pajak+dikenakan+sanksi+administrasi+berupa+denda.%0D%0APermasalahan+dalam+penelitian+%3A+1)+Bagaimanakah+pelaksanaan+pengajuan+keberatan+oleh+Wajib+Pajak+Penghasilan+terhadap+ketetapan+pajak+dan+pengenaan+sanksi+denda%3F+2)+Apakah+faktor-faktor+penghambat+Wajib+Pajak+Penghasilan+dalam+mengajukan+keberatan+dan+pengenaan+sanksi+denda%3F%0D%0APenelitian+ini+menggunakan+pendekatan+hukum+normatif+dan+empiris.+Jenis+data+yaitu+data+Primer+dan+data+Sekunder+yang+dikumpulkan+dengan+wawancara+dan+dokumentasi.+Analisis+data+yang+digunakan+yaitu+Analisis+deskriptif+kualitatif.%0D%0AHasil+dari+penelitian+menunjukkan%3A+1)+Pelaksanaan+pengajuan+keberatan+di+KPP+Kedaton+telah+sesuai+dengan+Undang-Undang+No.16+Tahun+2009+Tentang+Ketentuan+Umum+dan+Tata+Cara+Perpajakan.Wajib+Pajak+Penghasilan+yang+mengajukan+keberatan+rata-rata+wajib+pajak+penghasilan+badan.Adanya+Pengajuan+Keberatan+dikarenakan+wajib+pajak+merasa+tidak+puas+akan+Surat+Ketetapan+Pajak+yang+diterbitkan+oleh+petugas+pajak.Tingkat+kepatuhan+wajib+pajak+di+KPP+Kedaton+Bandar+Lampung+masih+belum+optimal.+2)+Faktor+penghambat+wajib+pajak+yaitu%3A+a)+Kurangnya+pengetahuan+Wajib+Pajak+dalam+pengajuan+keberatan%2C+b)+Wajib+Pajak+tidak+memenuhi+persyaratan+pengajuan+keberatan%2Cc)+Prosedur+pengajuan+keberatan+yang+terlalu+panjang.%0D%0A%0D%0A++++++Nadia+Setyasari%0D%0Ad)+Surat+Permohonan+Keberatan+melewati+batas+waktu+yang+telah+ditentukan.+e)+Terjadi+eror+sistem+dalam+pengenaan+sanksi+denda+yang+menyebabkan+keterlambatan+penerbitan+STP+dan+SKPKB.%0D%0A%0D%0AKata+Kunci+%3A+Keberatan+Pajak+%2C+Pajak+Penghasilan%2C+Sanksi+Denda%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0A%0D%0A%0D%0AIssuance+of+tax+assessment+letters+raises+a+crucial+problem+between+taxpayers+and+tax+officers+due+to+differences+of+opinion+between+the+taxpayer+with+the+tax+officer+in+determining+the+amount+of+tax%2C+it+causes+the+taxpayer+to+file+an+objection+if+they+feel+less+or+dissatisfied+with+a+tax+assessment+imposed+on+him+in+accordance+with+Law+Number+16+Year+2009+Concerning+General+Provisions+and+Procedures+of+Taxation.+Lack+of+people%E2%80%99s+awareness+and+compliance+in+reporting+and+paying+taxes+causes+taxpayers+to+be+subject+to+administrative+sanctions+in+the+form+of+fines.%0D%0AThe+problems+in+the+research+are+listed+as+follows+%3A+1)+How+is+the+implementation+of+the+submission+tax+objections+by+the+Income+Taxpayer+against+the+tax+assessment+and+the+imposition+of+a+fine+sanction%3F+2)+What+are+the+inhibiting+factors+of+the+Income+Taxpayer+in+submission+tax+objections+and+imposition+of+fine+sanction%3F.+His++research++used++normative++and++empirical++legal++approaches.++The++data++sources+consisted++of++primary++data++and++secondary++data++which++were+collected++through+interview++and++documentation.++The++data++analyzed++using++qualitative++descriptive+analysis.%0D%0AThe+results+of+the+research+indicated+that+%3A+1)+Implementation+of+the+submission+tax+objections+in+KPP+Pratama+Kedaton+already+in+accordance+with+Law+Number+16+Year+2009+Concerning+General+Provisions+and+Procedures+of+Taxation.+Income+Taxpayers+who+submission+object+most+corporate+income+taxpayers.+Submission+of+Objection+due+to+taxpayers+are+not+satisfied+with+the+Tax+Assessment+Letter+issued+by+the+tax+officer.+Compulsory+compliance+level+is+not+yet+optimal+2)+Inhibiting+factors+are%3A+a)+Lack+of+Tax+payer+knowledge+in+submisition+tax+objections+%2C+b)+Taxpayer+does+not+meet+the+requirements+of+submissition+tax+%0D%0A+++++++Nadia+Setyasari%0D%0Aobjections%2C+c)+Procedure+of+filing+that+is+too+long.+d)+Letter+of+Objection+Request+exceeded+the+time+limit+specified.+e)+There+is+an+error+system+in+the+imposition+of+STP+and+SKPKB+sanctions.%0D%0A%0D%0AKeywords%3A+Tax+objections%2C+Income+tax%2C+Sanction+of+fine%0D%0A%0D%0A&rft.publisher=UNIVERSITAS+LAMPUNG&rft.date=2018-02-07&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F30355%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F30355%2F19%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.un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