Evaluation of Tax Consultant Services on Request for Compensation for Data and/or Information (SP2DK) (Case Study of the Tax Consultant Office of SHC Manado)

Gift Mcbeal Maukar; Treesje Runtu; Pricillia Weku

doi:10.55927/fjas.v4i12.513

Authors

Gift Mcbeal Maukar Universitas Sam Ratulangi
Treesje Runtu Universitas Sam Ratulangi
Pricillia Weku Universitas Sam Ratulangi

DOI:

https://doi.org/10.55927/fjas.v4i12.513

Keywords:

SP2DK, Tax Consultant, Tax Regulations

Abstract

Letter of Request for Explanation of Data and/ or Information or abbreviated as SP2DK is an instrument used by the Directorate General of Taxes to request clarification from taxpayers regarding data or information that is considered inappropriate. The Tax Consultant itself is a person who provides tax consulting services to Taxpayers in order to exercise their rights and fulfill their tax obligations in accordance with tax laws and regulations. The purpose of this study is to evaluate the content of responses to SP2DK prepared by tax consultants and the suitability of applicable tax provisions in Indonesia. This research uses a qualitative method. The type of data in this study is qualitative data that is descriptive. The results of this study look at the content of the responses to SP2DK prepared by SHC Manado tax consultants with their conformity with the applicable tax regulations in Indonesia.

References

Mardiasmo, M. (2023). Perpajakan: Konsep dan Aplikasi. Yogyakarta: Andi Offset.

Kementerian Keuangan Republik Indonesia (2024). Peraturan Mentri Keuangan 81/PMK/2014 tentang Ketentuan Perpajakan Dalam Rangka Pelaksanaan Sistem Inti Administrasi Perpajakan.

Kementerian Keuangan Republik Indonesia (2023). Peraturtan Menteri Keuangan 168/PMK/2023 Tentang Petunjuk Pelaksanaan Pemotongan Pajak Atas Penghasilan Sehubungan Dengan Pekerjaan, Jasa, Atau Kegiatan Orang Pribadi.

Kementerian Keuangan Republik Indonesia (2014). Peraturan Mentri Keuangan 111/PMK/2014 tentang Konsultan Pajak.

Sartono. (2021). Akuntansi Perpajakn. Tangerang: Human Pesona Indonesia.

Undang-Undang Republik Indonesia No. 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan. Jakarta: Sekretariat Negara.

Undang-Undang Republik Indonesia No. 6 Tahun 2023 Tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 2 tahun 2022 Tentang Cipta Kerja Menjadi Undang-Undang. Jakarta: Sekretariat Negara.

Undang-Undang Republik Indonesia No.36 Tahun 2008 Tentang Pajak Penghasilan.

Waluyo. (2020). Akuntansi Pajak. Edisi 7. Jakarta: Salemba Empat.

Weygandt, J.J., Kimmel, P.D., & Kieso, D.E. (2019). Financial Accounting with International Financial Reporting Standards. Singapore: Markono Print Media Pte Ltd.