Putra, Farhan Indra Dwi (2026) Implikasi Penghapusan Mekanisme Pemindahbukuan (PBK) terhadap Kelebihan Bayar Pajak: Studi atas Penerapan PER-11/PJ/2025 tentang Pengelolaan Kelebihan Pembayaran Pajak. Tugas Akhir (S1) - thesis, Universitas Bakrie.
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Abstract
This study aims to analyze the implications of abolishing the Tax Overpayment Transfer mechanism (Pemindahbukuan/PBK) on the management of tax overpayments under PER-11/PJ/2025. Prior to its elimination, PBK allowed taxpayers to transfer excess tax balances directly to subsequent tax periods. Following the enactment of this regulation, all tax overpayments must be processed through a formal refund (restitution) procedure involving longer verification stages and more detailed documentation requirements. This research adopts a qualitative approach using a case study method at PT Pinduit Teknologi Indonesia, employing semi-structured interviews, document analysis, and data triangulation. The findings indicate that the abolition of PBK has significant financial and administrative impacts on the company. Cash flow pressure increased as excess tax balances could no longer be immediately utilized, while compliance burdens rose due to stricter reconciliation processes, intensive coordination with the Tax Office (KPP), and higher risks of documentation errors. The study also identifies differences in perception between taxpayers and tax authorities regarding procedural and substantive fairness. In response, the company strengthened cash management, enhanced internal controls, and adjusted its tax planning strategy. This study contributes as a reference for companies and tax authorities in developing more efficient tax refund policies.
| Item Type: | Thesis (Tugas Akhir (S1) - ) |
|---|---|
| Uncontrolled Keywords: | Book Transfer Mechanism, tax refund, tax overpayment, PER-11_PJ_2025, tax compliance. |
| Subjects: | Accounting > Tax Accounting Finance > Taxation Thesis > Thesis (S1) |
| Divisions: | Fakultas Ekonomi dan Ilmu Sosial > Program Studi Manajemen |
| Depositing User: | Farhan Indra Dwi Putra |
| Date Deposited: | 24 Feb 2026 01:22 |
| Last Modified: | 24 Feb 2026 01:22 |
| URI: | https://repository.bakrie.ac.id/id/eprint/13100 |
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