Manajemen Pemeriksaan Pajak secara Daring Studi Kasus KPP Pratama Depok Cimanggis
DOI:
https://doi.org/10.31334/jiap.v1i4.2844Abstract
The purpose of this study is to analyse how tax audit management in KPP Pratama Depok Cimanggis, to analyse fiscus constraints in tax audit management in KPP Pratama Cimanggis and to analyze efforts made in overcoming existing constraints. This study uses qualitative approach with observation techniques and in-depth interviews with staff of the tax examination section of KPP Pratama Depok Cimanggis, Academicians, and Taxpayers. The result of this study came to the conclusion that the management of tax checks is still not good. The obstacles faced are during the pandemic there are restrictions that cause communication to be disrupted and limited, and there are still many taxpayers who are checked because of a writing error at the time of reporting the tax return. In addition there is no smooth communication with the taxpayer and cannot see the situation that occurs in real place in the taxpayers place. Efforts are made in the face of obstacles that employees must coordinate more with teams that have the ability to approach with taxpayers by communicating well in order to discuss the problems. Advice for KPP Pratama Cimanggis to continue to develop effective communication technique add wifi/internet network so that the examination process can run smoothly and maximally.References
BUKU :
Gunadi. (2005). Akuntansi Pajak. Jakarta: Gramedia.
Iskandar. (2008). Metodologi Penelitian Pendidikan dan Sosial (Kuantitatif dan Kualitatif). Jakarta: GP Press.
Keban, Y. (2004). Enam Dimensi Administrasi Strategis Publik, Konsep, Teori, dan Isu. Yogyakarta: Gava Media.
Moleong, L. (2012). Metodologi Penelitian Kualitatif. Bandung: PT. Remaja.
Mulyadi, D. (2015). Studi Kebijakan Publik dan Pelayanan Publik Konsep dan Aplikasi Proses Kebijakan Publik dan Pelayanan Publik. Bandung: Alfabeta.
Pandiangan, L. (2007). Modernisasi dan Reformasi Pelayanan Perpajakan Berdasarkan UU Terbaru. Jakarta: PT. Elek Media Komputindo.
Pohan, C. A. (2014). Pembahasan Komprehensif Perpajakan Indonesia Teori dan Kasus. Jakarta: Mitra Wacana Media.
Rachmadi, F. (1993). Public Relations dalam Teori dan Praktek. Jakarta: PT. Gramedia Pustaka
Utama. Rahayu, S. K. (2010). PERPAJAKAN INDONESIA: Konsep dan Aspek Formal. Yogyakarta: Graha Ilmu.
Sodikin, S. S. (2015). Akuntansi Manajemen. Yogyakarta: Sekolah Tinggi Ilmu Manajemen YKPN.
Sony , D., & Rahayu, S. (2006). Perpajakan: Konsep, Teori, dan Isu. Jakarta: Kencana.
Sugiyono. (2011). Metode Penelitian Kuantitatif, Kualitatif, dan R&D.
Bandung: Alfabeta. Sugiyono. (2012). Memahami Penelitian Kualitatif. Bandung : Alfabeta.
Sugiyono. (2015). Metode Penelitian Kombinasi (Mix Methods).
Bandung: Alfabeta. Syafri, W. (2012). Studi tentang Administrasi Publik. Jatinangor: Erlangga.
Y., K. (2008). Enam Dimensi Strategis Administrasi Publik: Konsep, Teori, dan Isu. Yogyakarta: Gava Media.
Jurnal
Aspexsia, A. P. (2019). Pengaruh Pemeriksaan Pajak terhadap Kepatuhan Wajib Pajak di Indonesia.
Accounting and Business Information Systems Journal, Vol 7, No. 1.
Harelimana, J. B. (2018). Effect of Tax Audit on Revenue Collection in Rwanda. Global Journal of
Management and Business, Vol 18, No. 2-D.
Mandagi, C., Sabijono, H., & Tirayoh, V. (2014). Pengaruh Pemeriksaan Pajak terhadap Tingkat Kepatuhan Wajib Pajak Badan dalam Memenuhi Kewajiban Perpajakannya pada KPP Pratama Manado. Jurnal Emba: Jurnal Riset Ekonomi, Manajemen, Bisnis, dan Akuntansi, Vol 2, No. 3.
Rahman, A. L., Astuti, E. S., & Saifi, M. (2016). Analisis Pelaksanaan Pemeriksaan Pajak dalam Pencapaian Target Penerimaan Pajak (Studi Kasus pada Kantor Pelayanan Pajak Pratama Blitar). Jurnal Mahasiswa Perpajakan, Vol 9, No. 1.
Rohmatul, S. N., Bagianto, A., & Yuniati. (2018). Pengaruh Pemeriksaan Pajak terhadap Kepatuhan Wajib Pajak dan Dampaknya terhadap Efektivitas Penerimaan Pajak Penghasilan Badan. Jurnal Ilmiah Manajemen, Ekonomi, dan Akuntansi, 115.
Surjono, W. (2016). Peranan Administrasi Perpajakan dalam Meningkatkan Efektivitas Pemeriksaan Pajak pada Kantor Wilayah Direktorat Jenderal Pajak Jawa Barat I Bandung. Jurnal Riset Akuntasi dan Keuangan, Vol 4, No. 1.
Dokumen
Undang-undang Republik Indonesia Nomor 18 Tahun 2007 tentang perubahan ketiga atas Undang- Undang nomor 6 tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan.
Ketentuan dalam Peraturan Menteri Keuangan Nomor 17/PMK.03/2013 tentang Tata Cara Pemeriksaan (Berita Negara Republik Indonesia Tahun 2013 Nomor 47) sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 184/PMK.03/2015.
Peraturan Menteri Keuangan No.199/PMK.03/2007 tentang Tata Cara Pemeriksaan Pajak.
Surat Edaran Direktur Jenderal Pajak No. SE-34/PJ/2020 tentang pelaksanaan pemeriksaan terhadap wajib pajak diutamakan secara online.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in Jurnal Ilmiah Administrasi Publik. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1.License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2.Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3.User Rights
Jurnal Ilmiah Administrasi Publik, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Ilmiah Administrasi Publik permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Ilmiah Administrasi Publik on distributing works in the journal and other media of publications.
4.Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Ilmiah Administrasi Publik will not be held liable for anything that may arise due to the author(s) internal dispute. Jurnal Ilmiah Administrasi Publik will only communicate with the corresponding author.
5.Miscellaneous
Jurnal Ilmiah Administrasi Publik will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Ilmiah Administrasi Publik editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.