?url_ver=Z39.88-2004&rft_id=211201090&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PERANAN+KANTOR+PELAYANAN+PAJAK+PRATAMA+KOTABUMI%0D%0ADALAM+MENCEGAH+TERJADINYA+PENGELAKAN+PAJAK+%0D%0APERTAMBAHAN+NILAI%0D%0A+&rft.creator=SITI%2C+NUR+ROSYHIDAH&rft.subject=340+Ilmu+hukum&rft.subject=341+Hukum-hukum+negara&rft.description=KPP+Pratama+Kotabumi+bertugas+meningkatkan+kesadaran+masyarakat+tentang%0D%0Atanggung+jawab+perpajakan+terutama+untuk+mencegah+pengelakan+PPN.%0D%0AKewajiban+pembayaran+pajak+diatur+dalam+Pasal+23+A+Undang-Undang+Dasar%0D%0ANegara+Republik+Indonesia+Tahun+1945+sebagai+landasan+hukum+yang+mengatur%0D%0Akewajiban+perpajakan+untuk+kepentingan+negara.+Wilayah+pelayanan+KPP%0D%0APratama+Kotabumi+meliputi%2C+Kabupaten+Lampung+Utara%2C+Lampung+Barat%2C+Pesisir%0D%0ABarat%2C+Tulang+Bawang%2C+Tulang+Bawang+Barat%2C+Way+Kanan%2C+dan+Mesuji.%0D%0APermasalahan+yang+dihadapi+oleh+penelitian+ini+adalah%3A+(1)+Bagaimanakah+peranan%0D%0AKantor+Pelayanan+Pajak+Pratama+Kotabumi+dalam+mencegah+terjadinya%0D%0Apengelakan+PPN%3F+(2)+Apa+sajakah+faktor+yang+mempengaruhi+Kantor+Pelayanan%0D%0APajak+Pratama+Kotabumi+dalam+mencegah+terjadinya+pengelakan+PPN%3F+%0D%0AMetode+penelitian+yang+digunakan+adalah+pendekatan+yuridis+empiris+drngan%0D%0Ateknik+pengumpulan+data+melalui+studi+lapangan+dan+studi+pustaka.+Data+diolah%0D%0Amelalui+proses+identifikasi%2C+klasifikasi%2C+dan+penyusunan.+Analisis+data+yang%0D%0Adigunakan+adalah+deskriptif++kualitatif.%0D%0A%0D%0AHasil+penelitian+ini+adalah%3A+(1)+Peranan+KPP+Pratama+Kotabumi+dalam+mencegah%0D%0Aterjadinya+pengelakan+pajak+sudah+berjalan+secara+aktif+melakukan+sosialisasi%0D%0Akepada+wajib+pajak+mengenai+kewajiban+perpajakan%2C+serta+melaksanakan%0D%0Apengawasan+dan+pemeriksaan+yang+ketat+terhadap+laporan+pajak+untuk%0D%0Amemastikan+akurasi+dan+kepatuhan+dalam+pelaporan.+Upaya+sosialisasi+diarahkan%0D%0Auntuk+megantisipasi+potensi+pelanggaran+di+masa+mendatang.+Kerjasama+KPP%0D%0APratama+Kotabumi+dengan+Pemerintah+Daerah+juga+terbukti+efektif+dalam%0D%0Ameningkatkan+penegakan+hukum+perpajakan.+(2)+Faktor-faktor+yang%0D%0Amempengaruhi+KPP+Pratama+Kotabumi+dalam+melakukan+upaya+mencegah%0D%0Aterjadinya+pengelakan+PPN+mencakup+2+Faktor+yakni+Faktor+internal+yang%0D%0Adisebebabkan+karena+keterbatasan+sumber+daya+manusia+dan+kualitas+pegawai+dan%0D%0AFaktor+eksternal%2C+antara+lain+rendahnya+kesadaran+wajib+pajak+tentang+kewajiban%0D%0Aperpajakan+dan+tantangan+geografis+yang+dihadapi+dengan+cakupan+wilayah%0D%0Apelayanan+yang+luas.%0D%0A%0D%0AKata+Kunci%3A+Pengelakan+Pajak%3B+PPN%3B+Ketidakpatuhan+Pajak%3B+Kantor%0D%0APelayanan+Pajak+(KPP)+Pratama%3B+Pelayanan+dan+Pengawasan+Pajak.+%0D%0A+%0D%0AThe+Kotabumi+Pratama+Tax+Office+is+tasked+with+increasing+public+awareness+of%0D%0Atax+responsibilities%2C+especially+to+prevent+VAT+evasion.+The+obligation+to+pay%0D%0Ataxes+is+regulated+in+Article+23+A+of+the+1945+Constitution+of+the+Republic+of%0D%0AIndonesia+as+the+legal+basis+governing+tax+obligations+for+the+benefit+of+the+state.%0D%0AThe+service+area+of+the+Kotabumi+Pratama+Tax+Office+includes+North+Lampung%2C%0D%0AWest+Lampung%2C+West+Coast%2C+Tulang+Bawang%2C+West+Tulang+Bawang%2C+Way+Kanan%2C%0D%0Aand+Mesuji+Regencies.+The+problems+faced+by+this+study+are%3A+(1)+What+is+the+role%0D%0Aof+the+Kotabumi+Pratama+Tax+Office+in+preventing+VAT+evasion%3F+(2)+What+are+the%0D%0Afactors+that+influence+the+Kotabumi+Pratama+Tax+Office+in+preventing+VAT%0D%0Aevasion%3F%0D%0A%0D%0AThe+research+method+used+is+an+empirical+legal+approach+with+data+collection%0D%0Atechniques+through+field+studies+and+literature+studies.+Data+is+processed+through%0D%0Athe+process+of+identification%2C+classification%2C+and+compilation.+The+data+analysis%0D%0Aused+is+descriptive+qualitative..%0D%0A%0D%0AThe+results+of+this+study+are%3A+(1)+The+role+of+the+Kotabumi+Pratama+Tax+Office+in%0D%0Apreventing+tax+evasion+has+been+actively+carried+out+by+providing+socialization+to%0D%0Ataxpayers+regarding+tax+obligations%2C+as+well+as+implementing+strict+supervision%0D%0Aand+inspection+of+tax+reports+to+ensure+accuracy+and+compliance+in+reporting.%0D%0ASocialization+efforts+are+directed+at+anticipating+potential+violations+in+the+future.%0D%0ACooperation+between+the+Kotabumi+Pratama+Tax+Office+and+the+Regional%0D%0AGovernment+has+also+proven+effective+in+improving+tax+law+enforcement.+(2)+The%0D%0Afactors+that+influence+the+Kotabumi+Pratama+Tax+Office+in+making+efforts+to%0D%0Aprevent+VAT+evasion+include+2+factors%2C+namely+internal+factors+caused+by+limited%0D%0Ahuman+resources+and+employee+quality+and+external+factors%2C+including+low%0D%0Ataxpayer+awareness+of+tax+obligations+and+geographical+challenges+faced+with+a%0D%0Awide+service+area.%0D%0A%0D%0AKeywords%3A+Tax+Evasion%3B+VAT%3B+Tax+Non-Compliance%3B+Tax+Service+Office+(KPP)%0D%0APratama%3B+Tax+Services+and+Supervision.%0D%0A+&rft.publisher=HUKUM&rft.date=2025-05-21&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F89094%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F89094%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F89094%2F3%2FSKRIPSI%2520FULL%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++SITI%2C+NUR+ROSYHIDAH++(2025)+PERANAN+KANTOR+PELAYANAN+PAJAK+PRATAMA+KOTABUMI+DALAM+MENCEGAH+TERJADINYA+PENGELAKAN+PAJAK+PERTAMBAHAN+NILAI.++HUKUM%2C+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F89094%2F