ANALISIS PERAN PEMERIKSA PAJAK DALAM CAPAIAN TARGET REALISASI PAJAK DAERAH KOTA PALEMBANG

SIMBA, AHMAD REINALDI and Semil, Nurmah (2024) ANALISIS PERAN PEMERIKSA PAJAK DALAM CAPAIAN TARGET REALISASI PAJAK DAERAH KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

Regional tax is one of the original regional revenues which functions as a support for regional development. Apart from funds from the center, regional governments in carrying out the development process, facilities and infrastructure are also supported by original regional income obtained from regional tax collections. The Palembang city regional tax audit team plays a role in increasing the achievement of budget realization targets, especially in regional tax achievements by carrying out inspections, supervision, application of fines, administrative sanctions, collection of tax receivables, and regional tax investigations. This research uses a descriptive qualitative method whose data was obtained through literature study, interviews and observation. Based on the research results, it shows that the tax audit team has a fairly large role both actively, passively and participatively in achieving regional tax realization targets. Analysis of the role of tax audits in the regional tax realization targets for the city of Palembang is based on 3 research dimensions and 6 indicators. The regional tax audit team meets 4 indicators so it can be concluded that the tax audit team plays a role in achieving the regional tax realization target for the city of Palembang.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pajak Daerah, Peran Tim Pemeriksa Pajak, Target Realisasi Pajak Daerah, Pemeriksaan Pajak Daerah
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Ahmad Reinaldi Simba
Date Deposited:	14 May 2024 14:23
Last Modified:	14 May 2024 14:23
URI:	http://repository.unsri.ac.id/id/eprint/144006

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