Prosedur Restitusi Kelebihan Pembayaran Pajak Pertambahan Nilai (PPN) di Kantor Pelayanan Pajak Pratama Medan Timur

Abstract

In Indonesia, taxes are one of the most important sources of income of the State.The government's tax returns to the people are compulsory so that the government has the power of law to pursue taxpayers who do not fulfil their obligations. The income of the tax return will be used to facilitate the development of the State or to finance the expenditure of a regular State with the ultimate goal of the well-being and prosperity of the people. The study aims to find out how to analyze the procedures for reimbursement of surplus payments of value added tax in the tax service office of the eastern field and to identify the obstacles found in relation to surplus payment of Value Addad tax at the office of tax service of the east field and its solutions. This research is carried out in Low Tax Office Of Medan Timur, the type of research that the author uses in this research is with descriptive research using a qualitative approach. A qualitative approach is data that covers or describes facts of facts and phenomena observed.As for the instruments used, it's the use of the interview and documentation lifts. The results of this research were obtained from an interview with the head of the sex service who said that the Procedure of Restitution of Overpayment of Value Added Tax (PPN) in the Low Tax Office Of Medan Timur has been carried out with maximum because every year the number of receiving VAT refunds is increasing. In the Procedure of Restitution of Excess Payment of Value Added Tax in the Low Tax Office Of Medan timur There are still obstacles because the taxpayer who applies and receives the refund is very different far