Nomor PER-5/PJ/2023 Tentang Percepatan Pengembalian Kelebihan Pembayaran Pajak di Kantor Pelayanan Pajak Pratama Medan Polonia

Abstract

rolled out a new policy that brings fresh air to individual taxpayers. The policy, stipulated in Director General of Taxes Regulation Number PER-5/PJ/2023 on the Acceleration of Tax Excess Refunds, provides significant ease regarding the tax refund process, from previously taking up to 12 months to only 15 working days. This revolutionary step, which is specifically for personal taxpayers who apply for income tax (PPh) restitution with a maximum overpayment amount of IDR 100,000,000. This study aims to determine the implementation mechanism of DGT regulation Number PER-5/PJ/2023 related to the preliminary return of personal income tax returns at the Low Tax Office Of Medan Polonia, to find out the problems that arise in the implementation of DGT regulation Number PER- 5/PJ/2023 related to the preliminary return of personal income tax returns. 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 research object conducted. The results showed that Low Tax Office Of Medan Polonia has implemented a systematic and structured procedure for the preliminary return process. However, the implementation of this regulation still faces obstacles such as difficulties in understanding the regulations by taxpayers, submission of applications that do not meet the requirements, lack of documents, data errors, and disruption of information technology systems. Improvement steps to overcome these obstacles include: increasing socialization and education to taxpayers, periodic evaluation of the implementation of regulations, building taxpayer trust with a professional, transparent, and timely verification and return process, and improving information technology systems.