PELAKSANAAN PEMERIKSAAN PAJAK PENGHASILAN SEBAGAI TINDAKAN PENGAWASAN ATAS PELAKSANAAN SISTEM SELF ASSESSMENT (Studi Di Kantor Pelayanan Pajak Pratama Malang Selatan)

RASYID SYAMANI, MUHAMMAD (2010) PELAKSANAAN PEMERIKSAAN PAJAK PENGHASILAN SEBAGAI TINDAKAN PENGAWASAN ATAS PELAKSANAAN SISTEM SELF ASSESSMENT (Studi Di Kantor Pelayanan Pajak Pratama Malang Selatan). Other thesis, University of Muhammadiyah Malang.

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Abstract

Tax audit conducted as control measures with the aim of knowing the taxpayer compliance. In practice, the tax audit is difficult to run as expected or even abused by both the tax collectors (tax authorities) in the case ketidakcermatan calculation resulting in taxpayer overpayments / underpayment and for taxpayers in terms of tax reporting is not in accordance with actual conditions / non-compliant taxpayers. Based on these reasons, it can be formulated the problem of: how the implementation of income tax as supervise the implementation of self assessment system in the Tax Office Pratama Malang? And what the sanctions provided by the taxpayer against the taxpayer if there are violations at the time of carrying out the examination of income tax as supervise the implementation of self assessment system in the Tax Office Pratama Malang? The method used in the study includes juridical sociological approach, while the authors use data sources of primary data and secondary data analysis and then author using qualitative descriptive method, which is a way of research that produces descriptive data analysis. Based on the results of research and discussion, it can be concluded that the implementation of income tax as supervise the implementation of Self Assessment System in the Tax Office (KPP) Pratama South Malang has been done starting from the examination phase, the implementation of inspection and reporting the results of the examination. In practice there are some things that deviate Regulation of the Minister of Finance Number 199/PMK.03/2007 and Instructions from the Director General of Taxes Circular No. SE-08/PJ.04/2008 on the affirmation on the Implementation Regulation of the Director General of Taxation Number PER-31/PJ/2008.. As for the form of sanctions against taxpayers who are late, underpaid and taxpayers who do not comply / breach is a form of administrative sanction in the form of a reprimand accompanied by fines, penalties and interest rise as stipulated in Article 7 (1), 8 (2,3,5), 9 (2a), 13 (2,3,5), 14 (3), 15 (2.4), 19 (1,2,3) of Act No. 28 of 2007. Keywords: audit, tax, income.

Item Type: Thesis (Other)
Subjects: K Law > K Law (General)
Divisions: Faculty of Law > Department of Law
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 23 May 2012 03:55
Last Modified: 23 May 2012 03:55
URI: http://eprints.umm.ac.id/id/eprint/5751

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