Pemeriksaan Pajak Dalam Rangka Pengujian Kepatuhan Wajib Pajak Pada Kantor Pelayanan Pajak Pratama Jakarta Duren Sawit
DOI:
https://doi.org/10.31334/jiap.v3i4.3280Abstract
This study aims to analyze how tax inspections in the context of taxpayer compliance testing at Jakarta Small Taxpayers Office of Duren Sawit, to analyze the obstacles of tax inspectors in the tax inspection process in the context of taxpayer compliance testing at Jakarta Small Taxpayers Office of Duren Sawit and to analyze the efforts made in overcoming existing obstacles. This research uses a qualitative approach with observation techniques and interviews with the Head of the Examination, Assessment and Billing Section at Jakarta Small Taxpayers Office of Duren Sawit, academics and taxpayers. The results of this study concluded that tax inspection in the context of taxpayer compliance testing at Jakarta Small Taxpayers Office of Duren Sawit in terms of taxpayer awareness is still relatively very low. In fact, in terms of service, communication and notification at Jakarta Small Taxpayers Office of Duren Sawit is quite clear in providing information to taxpayers.References
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REGULASI
Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum Dan Tata Cara Perpajakan
Peraturan Pemerintah Nomor 74 Tahun 2011 tentang Tata Cara Pelaksanaan Hak Dan Pemenuhan Kewajiban Perpajakan dan
Peraturan Menteri Keuangan Nomor 184/PMK.03/2015
Peraturan Menteri Keuangan Nomor 184/PMK.03/2013 tentang Tata Cara Pemeriksaan PER-23/PJ/2013 tentang Standar Pemeriksaan SE-15/PJ/2018 tentang Kebijakan Pemeriksaan SE-25/PJ.54/1988 tentang Hal-Hal Yang Perlu Diperhatikan Dalam Melakukan Pemeriksaan
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