CD-ROM

Tinjauan Atas Peranan Pelaksanaan Pemeriksaan Pajak sebagai Peningkatan Kepatuhan Pajak di KPP Pratama Malang Utara (CD + Cetak)

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This study aims to analyze tax reports based on taxpayer taxes at KPP Pratama North Malang.
The method of analysis in this study is a qualitative analysis method. The data used in this study are primary data obtained from interviews with the examining team, while secondary data is the number of audits and presentations at taxpayer levels during 2017-2019 at KPP Pratama Malang Utara.
From the research results, the tax audit at KPP Pratama Malang Utara has been carried out in accordance with applicable regulations. The number of audits carried out by the auditing team during 2017-2019 has decreased, the cause is the lowest being monitored by the AR and the Examining Team, as well as from the taxpayers themselves who deliberately avoided the inspection. The level of taxpayers in paying and reporting SPT from 2017 to 2019 has decreased. The reason is that taxpayers who are proficient in using DJP Online, the DJP Online Site, especially E-forms that cannot be filled in using a cellphone but must use a PC or laptop, have an annual tax return reporting culture which is limited to the end of reporting by taxpayers, taxpayers who report annual tax returns. represented by a proxy who does not understand the actual situation of the taxpayer, as well as the COVID 19 pandemic that has hit Indonesia.

Keywords: Tax Audit and Taxpayer Compliance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

008 DAK2020 ATA t

Penerbit

Malang : Program D-3 Akuntansi Fakultas Ekonomi dan Bisnis UNMER Malang., 2020

Deskripsi Fisik

PDF, 3.623 KB

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

008 DAK 2020

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

TAX AUDIT
TAXPAYER COMPLIANCE

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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