ANALISIS EFEKTIVITAS ATAS KETETAPAN HASIL PEMERIKSAAN PAJAK DAN KONTRIBUSINYA TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK MADYA PALEMBANG

PRATIWI, NOVIA INDRI and Fuadah, Luk Luk and Rahmawati, Meita (2019) ANALISIS EFEKTIVITAS ATAS KETETAPAN HASIL PEMERIKSAAN PAJAK DAN KONTRIBUSINYA TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK MADYA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

The concept of effectiveness associated with the examination is how much realization can be achieved on the targets set by the Tax Office Madya Palembang each year to meet the stated objectives. The purpose of this study was to determine the level of effectiveness of tax audits in an effort to increase tax revenues at the Tax Office Madya Palembang. The research method used is descriptive research that focuses on effectiveness by using indicators of the number of audit warrant and the number of tax assessment letters. The results of the effectiveness study in terms of the completion of SP2 in 2015 and 2016 fall into the very effective category with a percentage of more than> 100%, whereas in 2017 and 2018 it decreased so that it was included in the effective criteria with a percentage of 96% and 93%. Based on SKP resolution, 2015 to 2018 is not effective with a percentage of <60%. As for the results of research contributions based on the results of receipt of tax audits of tax revenues at the Tax Office Madya Palemabng also fall into the very less category with a percentage below 10%. Factors that influence the effectiveness of tax audits include the attitude of taxpayers, tax audit officers, short inspection times, psychology of taxpayers, office facilities, communication, and support from leaders and good cooperation between parts.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Efektivitas, Kontribusi, Pemeriksaan Pajak, Penerimaan Pajak, Faktor-Faktor Pelaksanaan Pemeriksaan Pajak.
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 2507 not found.
Date Deposited:	17 Oct 2019 03:03
Last Modified:	17 Oct 2019 03:03
URI:	http://repository.unsri.ac.id/id/eprint/11738

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