ANALISIS FAKTOR-FAKTOR PENYEBAB PEMERIKSAAN WAJIB PAJAK BADAN DI KOTA PALEMBANG

RAJNA, NUR MUSLIMAH and Ermadiani, Ermadiani and DP, Rina Tjandrakirana (2019) ANALISIS FAKTOR-FAKTOR PENYEBAB PEMERIKSAAN WAJIB PAJAK BADAN DI KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the Factors - Causes of Examination of Corporate Taxpayers in the City of Palembang. The object of research in this study is corporate taxpayers. The results of this study indicate that the factors that influence tax audits are Tax Return (SPT), Restitution (overpayment), and closure and business combination. Within four years at the Palembang Primary Tax Service Office, restitution was the most influential and the reason for the taxpayer being examined. This research was conducted at KPP Pratama Ilir Barat, KPP Pratama Ilir Timur, and KPP Pratama Seberang Ulu. Type of research conducted was a Qualitative Descriptive study with interview techniques. Keywords: Examination, Notification Letter, Restitution, Closing and, Business Combination

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pemeriksaan, Surat Pemberitahuan, Restitusi, Penutupan dan Penggabungan Usaha
Subjects:	H Social Sciences > HJ Public Finance > HJ2351.4 Tax revenue estimating H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 3384 not found.
Date Deposited:	27 Nov 2019 08:43
Last Modified:	27 Nov 2019 08:43
URI:	http://repository.unsri.ac.id/id/eprint/18843

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