ANALISIS PENERBITAN SURAT TAGIHAN PAJAK PERTAMBAHAN NILAI (STUDI KASUS PADA KLIEN HLP CONSULTANT BANJARMASIN)

Abstract

This research aims to find out why value-added tax bills can be issued to taxpayers and what are the rights of taxpayers to the issuance of value-added tax bills. The data in this research is descriptive, and the data from this research comes from secondary data. The data in this study were collected using literature study techniques and field studies. Furthermore, the data in this study were analyzed using qualitative data analysis techniques. The conclusion of the research shows that the Tax Collection Letter (STP) generally involves an audit by the tax authority to ensure taxpayer compliance, report accuracy, and detect potential violations. However, the tax authority can also issue a Tax Collection Letter (STP) without an audit, especially in cases of late payment or shortage of the amount paid. In accordance with Article 36 of the KUP Law. Taxpayers also have the right to apply for the reduction or cancellation of administrative sanctions imposed.