ANALISIS PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA LAMONGAN (TAHUN 2016-2018)

Abstract

This study aims to analyze the value added tax receipts at the Pratama Lamongan Tax Service Office in 2016-2018 whether it has obtained effective results set according to the targets as well as obstacles and efforts to solve these obstacles. This research is a case study in the Lamongan Primary Tax Service Office. The method used in this research is descriptive qualitative. The selected data is secondary data which is the realization of Value Added Tax receipts at the Pratama Lamongan Tax Service Office in 2016-2018.

The results showed the realization of Value Added Tax revenues in 2016-2018 always increased. Although the realization figure that can reach the target is only in 2017, with a percentage of 101.10% of the total target, and the achievement of the target in 2017 results in an increase in the target in 2018. The obstacles that have been overcome have been overcome with good efforts by the KPP Pratama lamongan.