Evaluasi Pelaksanaan Pemeriksaan Pajak PPh Orang Pribadi serta Kontribusinya terhadap penerimaan Pajak pada Kantor Penerimaan pajak Magelang

Isnain, Farid, Dr. Eko Suwardi, M.Sc.

2007 | Skripsi | S1 Extention - Accounting

Self Assesment System is collection system where taxpayer given authority by fiscus to count/calculate, to remit, and report the amount of tax liabilities based on the rules. Inspection as one of step to know whether tax navigation which have been counted/calculated, remit, and reported by the taxpayer have according to or not yet. Beside that purpose of inspection conducted by fiscus is to give to feel fair for taxpayer fulfilled its obligation better and real correct. Inspection also done/conducted by construction and counselling so that expected by a taxpayer checked increase the its compliance storey; level and give the deterrent effect for other taxpayer. Expected with the existence of contribution inspection will to increase of tax revenue of Magelang Tax Office. Purpose doing/conducting of this research is to know the contribution of tax inspection to increase of tax revenue and know the constraint of any kind of faced by the company doing/conducting simple inspection of field. Method of data collecting are by data collecting of bibliography and field data collecting. While method analyse the data used is comparing among/between circumstance in field and standard specified by General Tax Directorate. From research done/conducted knowable that execution of tax inspection in Magelang Tax Office still not yet effective enough, efficient and because limitation of all worker in face of taxpayer which is not obedient.

Kata Kunci : Pemeriksaan Pajak; PPh; Pendapatan Pajak; Perpajakan; Taxpayer; Self Assesment System