Data and Information Collection

Oct 13, 2025 by leolavanderia.com.br 136 views

Procedures for Issuance of Tax Assessment Letter (SKP) at the Lubuk Pakam Primary Tax Service Office

Introduction

In an effort to improve the quality of education, the University of North Sumatra through the Faculty of Social and Political Sciences D-III Study Program Tax Administration held an Independent Field Work Practice (PKLM). This activity provides opportunities for students to go directly into the world of work, both in institutions, companies, and related agencies. Through this experience, students are expected to be able to complete studies with a better understanding of tax administration practices, including in the issuance of the Tax Assessment Letter (SKP) at the Lubuk Pakam Primary Tax Service Office.

The Importance of Tax in State Revenue

Tax is a very crucial source of state revenue to support the implementation of national development. In the General Taxation Provisions (KUP Law), taxes are defined as contributions that must be paid by individuals or entities to the state in accordance with applicable provisions, without receiving direct rewards. The purpose of this tax collection is to finance various state expenses, especially in the administration of government and development aimed at improving the welfare of the people.

Process of Issuance of Tax Assessment Letter (SKP)

The issuance of SKP is one of the important activities carried out by the Tax Service Office (KPP), including KPP Pratama Lubuk Pakam. The SKP is issued after a tax inspection or as a follow-up to the submission of a Notification Letter (SPT) by the Taxpayer. The SKP publishing process includes several stages, including:

Data and Information Collection

KPP Conducts data collection related to tax obligations from taxpayers. This data can come from the proposed SPT or the results of the inspection. The accuracy of the data is crucial in determining the tax obligations of the taxpayer.

Tax Inspection

If needed, KPP will carry out a tax audit to ensure the truth of the data submitted by the Taxpayer. This is important to assess the actual tax obligations. The tax inspection process is a critical step in ensuring that taxpayers are meeting their tax obligations.

SKP Issuance

After the inspection process is complete and if there is a lack of tax payment, the KPP will issue the SKP. This SKP contains details regarding the amount of tax payable, fines, and information related to payment obligations. The SKP is a critical document that taxpayers must comply with.

Payment Obligations

Taxpayers are then expected to make payments in accordance with the provisions listed in the SKP. Failure to comply with the SKP can result in penalties and fines.

The Importance of SKP for Taxpayers

SKP has a very vital role for taxpayers, because this document is the basis for tax payments that must be met. In addition, the SKP also functions as proof that taxes have been determined by the Tax Authority, which can be used if there are disputes or legal issues in the future.

The Role of PKLM in Tax Administration

With the existence of PKLM at the Lubuk Pakam Primary Tax Service Office, students can learn directly about the procedures for tax administration, as well as understanding more about the importance of taxes for state development. This experience is expected to provide insight and skills that are useful for them in the future as professionals in the field of taxation.

Conclusion

Through this training and work practice, students not only get theoretical knowledge, but also practical experiences that will be very useful when plunging into the world of work. This initiative also shows the commitment of the University of North Sumatra to give birth to graduates who are ready and competent in facing the challenges of the taxation world.

Recommendations

Based on the experience of PKLM at the Lubuk Pakam Primary Tax Service Office, it is recommended that:

The University of North Sumatra continues to provide opportunities for students to participate in PKLM programs.
The Tax Service Office (KPP) continues to provide support and guidance to students participating in PKLM programs.
The government continues to improve the tax administration system to ensure that taxpayers are meeting their tax obligations.

References

General Taxation Provisions (KUP Law)
Tax Service Office (KPP) Regulation
University of North Sumatra Regulation on PKLM programs

Future Research Directions

Future research directions include:

The impact of PKLM programs on the development of tax administration skills among students.
The role of tax administration in supporting national development.
The challenges faced by taxpayers in meeting their tax obligations.

By conducting further research in these areas, it is hoped that the knowledge and understanding of tax administration practices can be improved, and that taxpayers can be better supported in meeting their tax obligations.
Frequently Asked Questions (FAQs) about Tax Assessment Letter (SKP) at the Lubuk Pakam Primary Tax Service Office

Introduction

The Tax Assessment Letter (SKP) is a critical document issued by the Tax Service Office (KPP) to taxpayers, outlining their tax obligations and payment requirements. In this article, we will address some of the frequently asked questions (FAQs) about SKP and provide clarification on the procedures and requirements for taxpayers.

Q1: What is the purpose of the Tax Assessment Letter (SKP)?

A1: The SKP is issued to inform taxpayers of their tax obligations and payment requirements. It outlines the amount of tax payable, fines, and information related to payment obligations.

Q2: Who is eligible to receive an SKP?

A2: Any taxpayer who has submitted a Notification Letter (SPT) or has undergone a tax inspection is eligible to receive an SKP.

Q3: What is the process for issuing an SKP?

A3: The SKP is issued after a tax inspection or as a follow-up to the submission of a Notification Letter (SPT) by the Taxpayer. The SKP publishing process includes several stages, including data and information collection, tax inspection, and SKP issuance.

Q4: What information is included in an SKP?

A4: An SKP typically includes the following information:

Amount of tax payable
Fines and penalties
Information related to payment obligations
Payment due date

Q5: What are the consequences of not complying with an SKP?

A5: Failure to comply with an SKP can result in penalties and fines. Taxpayers are expected to make payments in accordance with the provisions listed in the SKP.

Q6: How can taxpayers dispute an SKP?

A6: Taxpayers can dispute an SKP by submitting a written appeal to the Tax Service Office (KPP) within the specified timeframe.

Q7: What is the role of the PKLM program in tax administration?

A7: The PKLM program provides opportunities for students to learn directly about the procedures for tax administration, as well as understanding more about the importance of taxes for state development.

Q8: How can taxpayers access the PKLM program?

A8: Taxpayers can access the PKLM program by contacting the University of North Sumatra or the Tax Service Office (KPP) for more information.

Q9: What are the benefits of participating in the PKLM program?

A9: Participating in the PKLM program provides taxpayers with the opportunity to gain practical experience and knowledge in tax administration, as well as understanding more about the importance of taxes for state development.

Q10: How can taxpayers stay informed about tax-related matters?

A10: Taxpayers can stay informed about tax-related matters by visiting the official website of the Tax Service Office (KPP) or contacting their local tax office.

Conclusion

The Tax Assessment Letter (SKP) is a critical document issued by the Tax Service Office (KPP) to taxpayers, outlining their tax obligations and payment requirements. By understanding the procedures and requirements for SKP, taxpayers can ensure compliance and avoid penalties and fines.