Pelaksanaan Pengembalian Pendahuluan Atas Surat Pemberitahuan Tahunan (SPT) Pajak Pertambahan Nilai (PPN) Lebih Bayar di Kantor Pelayanan Pajak (KPP) Pratama Medan Polonia

Abstract

Preliminary refund or commonly called tax restitution is a request for a refund of tax payments paid by taxpayers to the state. Previously, in PMK No.39/PMK.03/2018 concerning Procedures for Preliminary Refund of Tax Overpayments, the provision of VAT restitution that can be submitted is a maximum of Rp1 billion. Now, through PMK No.209/PMK.03/2021 on the Second Amendment to PMK No.39/PMK.03/2018, the preliminary refund limit for Certain Requirements Taxpayers is IDR5 billion. Through the Directorate General of Taxes' policy in PER 5/PJ/2023 concerning the Acceleration of Return of Tax Overpayments, the restitution process is accelerated from previously having to be processed within 1 year to now only 15 working days. This study aims to determine the implementation mechanism of Preliminary Return of VAT Return at Low Tax Office of Medan Polonia and to find out which taxpayers with what criteria can apply for Preliminary Return. In this research, the author uses qualitative data research methods with a descriptive approach to describe and examine phenomena in the selected research object, with data in the form of information about an object. Qualitative data provides and shows the quality of the object of research conducted. The results showed that Low Tax Office of Medan Polonia has implemented a systematic and structured procedure for the preliminary return process. From the data obtained, there is a significant decrease in the number of taxpayers who apply for preliminary refunds, which is almost 50% from 2023 to 2024. Taxpayers who can apply for a preliminary refund are taxpayers with certain criteria (Article 17C), taxpayers with certain requirements (Article 17D), and low risk taxable persons (Article 9 paragraph 4c).