ANALISIS PELAKSANAAN FUNGSI PEMERIKSAAN PAJAK DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DI KPP PROBOLINGGO

VERDINAL, VICKY (2008) ANALISIS PELAKSANAAN FUNGSI PEMERIKSAAN PAJAK DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DI KPP PROBOLINGGO. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research was about case study in Tax Service Office in Probolinggo. The title is "The tax auditing function implementation analysis in order to improve the compliance of taxpayers in the Tax Service Office in Probolinggo. The purpose of this research knows about the tax auditing implementation to the tax obligation for improving the compliance and awareness in order to perform their duty as obligation. For analyzing the tax auditing function implementation were use the organization structure which was applied in the Tax Service Office in Probolinggo, the tax auditor criteria, the tax auditing implementation procedures, and the form or reports which were use by tax auditor. Those analyses were supported by some ratio which had influenced on the tax auditing implementation and tax obligation. The result of the research refers to the organization structure that had match with the standard of directorate general. Actually those things were prevailed for all the tax service offices in Indonesia. But the structure had some lack of auditing section had made the auditor team work become more, this case had influenced to the completion percentage of the tax auditing command letter which never reached 100%. The criteria of the auditors in the tax service office in Probolinggo need to be improved, especially for the educational background of the auditor team members who formerly was Diploma 1 of taxation can be improved to the D3. It could be seems from the total of Finish data which never reached 100%. The auditing procedure that was performed in the Tax Service Office had match with the Directorate General. Likewise with the forms that used by the tax auditor, which had match with the procedures of the operational standard. Based on the conclusion, so The Tax Service Office in Probolinggo need to fix up the organization structure by forming own auditor section in order to the auditor team work become more effective. Also hopefully it could be intact to the tax auditing command letter percentage improvement which had finished. Beside that, it need to improve the quantity and quality of human resources, especially in auditing level, such as giving the training in auditing level and giving a special reward to the achievement employees

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 08 Jun 2012 07:27
Last Modified: 08 Jun 2012 07:27
URI: http://eprints.umm.ac.id/id/eprint/6844

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