| dc.description.abstract | Background: Overbooking tax payments records is an administrative facility provided by the Directorate General of Taxes to rectify errors that may occur during the tax payment process such as incorrect selection of tax type, tax period, account code, or payment code. This process is essential to ensure that tax payments are accurately recorded and that taxpayers rights and obligation remain unaffect.
Objective: This study aim to explain the procedures for overbooking tax payments records at the Pratama Tax Service Office Medan Petisah.
Method: The data collection for this final research was conducted using a cualitative method, employing document analysis and direct interviews with service officers at KPP Pratama Medan Petisah.
Result: The findings indicate that the reallocation procedure is carried out systematically is accordance with applicable regulation. The process begins with the submission of a request by the taxpayer, verification of document completenes, prepartion of a reserch sumarry and document recording, and cocludes with the issuance of a reallocation receipt. The use of the Directorate General of Taxes information system significantly facilitates verification and expedites the process. The main obstacle encountered is incomplete documentation, which is minimized through rigorous initial checks.
Conclusion: The tax payment reallocation procedured at KPP Pratama Medan Petisah is well-executed, effective, and efficient, supported by clear interdepartmental coordination and information system assistance. | en_US |
