TINJAUAN TENTANG PEMERIKSAAN PAJAK KHUSUS TAHUN 2012-2013 UNTUK WAJIB PAJAK DI KPP PRATAMA SUKOHARJO

JAYA, ELGA DWIKY (2015) TINJAUAN TENTANG PEMERIKSAAN PAJAK KHUSUS TAHUN 2012-2013 UNTUK WAJIB PAJAK DI KPP PRATAMA SUKOHARJO. Other thesis, UNIVERSITAS SEBELAS MARET.

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    Abstract

    Tax laws in Indonesia now embraces the self-assessment system is a system in which tax payers entrusted by law to count, deposit, and self-reported amount of tax payable in accordance with the laws and regulations applicable tax. In the implementation of the tax collection system with a self-assessment system contains many weaknesses, one of which system is often used by the tax payers to perform various omissions, whether intentional or unintentional. This study aims to determine how much influence the implementation of the special tax inspection of the level of tax compliance. Data collection are gathered using the technique of data collection, data sources and discussion techniques. This study is conducted at KPP Pratama Sukoharjo. The writers find their advantages and disadvantages. Advantages that writers have find that the implementation of the special tax inspection system in KPP Pratama Sukoharjo effective in testing compliance tax payers to pay taxes, So that in the year 2012-2013 all taxpayers who checked received SKPKB (surat ketetapan pajak kurang bayar) that in 2012 as many as 11 underpayment (3.5%) and in 2013 as many as 70 underpayment (81.8%). Of the tax assessments realized revenues of Rp. 273.101.512 in 2012 and in 2013 amounted to Rp. 986.944.9719. The weakness of the writers find that the examination procedure convoluted that affect tax compliance in meeting their tax obligations. The conclusion of this study are the examination of tax specific criteria applied by the Tax Office Primary Sukoharjo a special examination in the event of non-compliance of tax payers in paying taxes and will be published SKPKB (surat ketetapan pajak kurang bayar) and if the tax payers does not want to pay will apply sanctions form of criminal legal action. Keywords: Implementation of a special tax audit, tax compliance rate, tax payers, SKPKB

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HJ Public Finance
    Divisions: Fakultas Ekonomi > D3 - Akuntansi Perpajakan
    Depositing User: Mohamad Ghulam Hirbatul Azis
    Date Deposited: 31 Aug 2015 16:25
    Last Modified: 31 Aug 2015 16:30
    URI: https://eprints.uns.ac.id/id/eprint/17148

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