This document is a thesis written in Indonesian titled "REVIEW OF VALUE ADDED TAX RECEIPTS AT THE PADANG TWO PRIMARY TAX OFFICE" by Sindi Dwi Karlita from the Tax Management Department, Faculty of Economics, Padang State University in 2020. The thesis consists of five chapters: introduction, literature review, research methodology, discussion, and conclusion. The introduction discusses the background, problem formulation, research objectives and benefits. The literature review covers tax definitions, functions, elements, types and collection systems as well as value added tax definitions, legal basis, subjects and objects, non-taxable goods/services, rates, taxable value, tax payments and sanctions. The methodology describes the

1. TINJAUAN PENERIMAAN ATAS PENYETORAN PAJAK
PERTAMBAHAN NILAI dI KPP PRATAMA PADANG DUA
PRODI DIII MANAJEMEN PAJAK
FAKULTAS EKONOMI
UNIVERSITAS NEGERI PADANG
2020
TUGAS AKHIR
Sindi Dwi Karlita
NIM/BP : 17233093/2017

2. Agenda Pembahasan
1
BAB I PENDAHULUAN
Latar Belakang, Rumusn Masalah, Tujuan Penelitian dan manfaat
penelitian.
2
BAB II TINJAUAN PUSTAKA
• Pengertian pajak, fungsi, unsur, jenis dan sistem pemungutan pajak.
• Pengertian PPN, dasar hukum, subjek dan objek, barang/jasa yg tidak
dikenai PPN, tarif, DPP PPN, Penyetoran PPN dan Sanksi PPN
3
BAB III PENDEKATAN PENELITIAN
Bentuk Penelitian, Lokasi Dan Waktu, Rangan Penelitian
4
BAB IV PEMBAHASAN
Gambaran Umum Tempat Penelitian Dan Pembahasan
5
BAB V PENUTUP
Kesimpulan dan Saran

3. BAB I
PENDAHULUAN
Suatu instansi tidak selalu berjalan dengan baik
dalam pelaksanaan kegiatannya, begitu juga yang
terjadi di Kantor Pelayanan Pajak Pratama Padang
Dua dalam hal penerimaan Pajak Pertambahan
Nilai (PPN). Dengan jumlah Pengusaha Kena
Pajak yang setiap tahun bertambah dan jumlah
wajib pajak yang tergolong aktif, masih banyak
pengusaha kena pajak yang tidak melaporkan SPT
Masa PPN serta melakukan kecurangan terhadap
pembayaran pajaknya. Hal ini tentu berdampak
pada penerimaan pajak, maka tinjauan penerimaan
Pajak Pertambahan Nilai di KPP Padang Dua
sangat dibutuhkan, sehingga pada tahun-tahun
berikutnya penerimaan PPN bisa terealisasi secara
maksimal sesuai target yang ditetapkan.

4. RUMUSAN MASALAH
1. Bagi Penulis
dapat menambah wawasan dan pengetahuan
penulis mengenai segala sesuatu yang
berhubungan dengan pajak pertambahan nilai
2. Bagi Instansi
Dapat memberikan masukan yang berguna dalam
meningkatkan kinerja KPP Pratama Padang Dua
terutama dalam peneingkatan penerimaan PPN
3. Pihak lainnya
• Penelitian selanjutnya
• masyarakat
MANFAAT PENELITIAN
1. UNTUK MENGETAHUI PENYEBAB PENERIMAAN PAJAK
PERTAMBAHAN NILAI PADA KPP PRATAMA PADANG DUA
TIDAK MENCAPAI TARGET.
2. UNTUK MENGETAHUI UPAYA APA YANG DILAKUKAN OLEH
KPP PRATAMA PADANG DUA DALAM MENINGKATKAN
PENERIMAAN PAJAK PERTAMBAHAN NILAI AGAR BISA
MENCAPAI TARGET.
TUJUAN PENELITIAN
1. APA PENYEBAB PENERIMAAN PAJAK PERTAMBAHAN NILAI DI
KPP PRATAMA PADANG DUA TIDAK MENCAPAI TARGET?
2. APA UPAYA YANG DILAKUKAN OLEH KPP PRATAMA PADANG DUA
DALAM MENINGKATKAN PENERIMAAN PAJAK PERTAMBAHAN NILAI
AGAR BISA MENCAPAI TARGET ?

5. BAB II
TINJAUAN PUSTAKA
PAJAK
• Pengertian pajak
• Fungsi Pajak
• Unsur Pajak
• Jenis Pajak
• Sistem Pemungutan Pajak
PPN
• Pengertian PPN
• Dasar Hukum PPN
• Subjek Objek PPN
• Barang/Jasa yg tdk dikenai
PPN
• Tarif PPN
• DPP PPN
• Penyetoran PPN
• Sanksi PPN

6. BAB III
PENDEKATAN PENELITIAN
LOKASI : KPP Pratama Padang Dua
JL Pemuda NO 49 Padang
WAKTU : April – Juli 2020
LOKASI dan WAKTU PENELITIAN
Teknik Analisis Data analisis
deskriptif yaitu dengan
menjelaskan, memaparkan, dan
mengambarkan data
RANCANGAN PENELITIAN
Deskriptif penelitian ini fokus
pada penjelasan sistemtis tentang
fakta yang diperoleh saat penelitian
dilakukan
PENDEKATAN PENELITIAN

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