Dina Ezra Patricia, . (2025) MEKANISME PENANGANAN RESTITUSI PPN PADA PT. XYZ (STUDI KASUS PADA KANTOR KONSULTAN PAJAK PT. HASPRA KONSULTING). Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This scientific study is a case analysis of the Value Added Tax (VAT) restitution process at PT XYZ, managed by the Tax Consulting Firm PT Haspra Konsulting, covering all stages from initial analysis to resolution. The study adopts a qualitative approach through interviews with tax practitioners involved in the case, enabling a deep understanding of the process. The collected data were analyzed in accordance with applicable tax regulations. The findings indicate that the restitution mechanism implemented by PT Haspra Konsulting aligns with current tax laws, particularly Regulation No. 209/PMK.03/2021 and the Harmonized Tax Law (UU HPP). The process was carried out systematically by a tiered internal team, with comprehensive documentation and proactive communication with the Tax Office. The restitution was completed efficiently within 4–5 months. However, some external obstacles were identified, such as administrative delays by tax authorities, inconsistent audits, and suboptimal digitalization in the audit process. This study reaffirms the crucial role of tax consultants as professional mediators between taxpayers and tax authorities. A combination of procedural compliance, thorough documentation, and intensive communication is key to successful restitution. The practical implications of this study offer recommendations for improving the effectiveness of restitution services, both for tax consultants and fiscal authorities. Keywords: VAT Refund, Tax Consultant, PT Haspra Konsulting, Tax Compliance, Administrative Efficiency
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No.Panggil; 2210102012] [Pembimbing; Akhmad Saebani] [Penguji 1; Suparna Wijaya] [Penguji 2; Andy Setiawan] |
| Uncontrolled Keywords: | Keywords: VAT Refund, Tax Consultant, PT Haspra Konsulting, Tax Compliance, Administrative Efficiency |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | DINA EZRA PATRICIA |
| Date Deposited: | 27 Aug 2025 09:17 |
| Last Modified: | 27 Aug 2025 09:17 |
| URI: | http://repository.upnvj.ac.id/id/eprint/37719 |
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