PEMERIKSAAN PAJAK SEBAGAI TINDAKAN PENGAWASAN ATAS PELAKSANAAN SISTEM SELF ASSESSMENT DAN TINGKAT KEPATUHAN WAJIB PAJAK (Studi Kasus di Kantor Pelayanan Pajak Pratama Pamekasan)

Ayu Ajeng, Prastiwi (2011) PEMERIKSAAN PAJAK SEBAGAI TINDAKAN PENGAWASAN ATAS PELAKSANAAN SISTEM SELF ASSESSMENT DAN TINGKAT KEPATUHAN WAJIB PAJAK (Studi Kasus di Kantor Pelayanan Pajak Pratama Pamekasan). Undergraduate thesis, Faculty of Economics.

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      Abstract

      The problems studied in this thesis study is an examination of the tax as an act of supervision over the implementation of self assessment and systems and the level of taxpayer compliance. The purpose of this study was to determine the suitability of inspection activities in the Office of Tax Services Primary Pamekasan with article 29 of Law No. 6 of 1983 concerning General Provisions and Tax Procedures as last amended by Law number 9 years 625/KMK.04 / 1994 dated December 27, 1994 as to which has been altered by the Minister of Finance 199/PMK.03/2007 number of Tax Inspection Procedures, and the Circular of the Director General of Tax Policy number SE-10/PJ.04/2008 of Investigation in 2008. Another purpose of this study was to determine the level of taxpayer compliance with respect to self-assessment system has been the enactment since 1983. The research method used in this study is a case study. Data was collected through interviews, direct observation and literature study. Analysis of data is done by comparing the data have been obtained with existing theories and regulations. Comparisons are made referring to the theme of this research. The weakness of this thesis research is still a subjective writer in doing intrepetasi data, but from this study can be obtained picture of the practice examination in the Tax Office. Based on the analysis carried out then (1) inspection activity in the Tax Office Primary Pamekasan, especially the Corporate Tax section has been in accordance with applicable regulations. (2) There are many taxpayers who have not implemented the tax liability in connection with the enforcement of self-assessment system since 1983. (3) Although the taxpayer did not enter the annual tax return Income Tax Article 25 properly, but for the implementation of the obligations of the tax administration is quite high. (4) The level of taxpayer compliance in implementing the obligations of taxation can only be known from the tax audit activities. (5) Tax audit still needs to be made to promote, because in addition to knowing the level of taxpayer compliance can also provide a substantial contribution to tax revenue. Implementation of the examination should not ignore the rights owned by Taxpayer.

      Item Type: Thesis (Undergraduate)
      Subjects: H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5601 Accounting
      Divisions: Faculty of Economics > Accounting
      Depositing User: Users 2 not found.
      Date Deposited: 24 Oct 2011 10:33
      Last Modified: 20 Dec 2011 09:29
      URI: http://eprints.upnjatim.ac.id/id/eprint/1746

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