ANALISIS EFEKTIVITAS PEMERIKSAAN PAJAK DALAM MENINGKATKAN PENERIMAAN PAJAK PADA KPP PRATAMA JAKARTA JATINEGARA (Studi Kasus KPP Pratama Jakarta Jatinegara periode 2017-2020)

Permana, Fabian Dwika (2022) ANALISIS EFEKTIVITAS PEMERIKSAAN PAJAK DALAM MENINGKATKAN PENERIMAAN PAJAK PADA KPP PRATAMA JAKARTA JATINEGARA (Studi Kasus KPP Pratama Jakarta Jatinegara periode 2017-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

Pajak yaitu iuran wajib pajak kepada kas Negara berdasarkan Undang-Undang sehingga dapat dipaksakan dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan Negara bagi sebasar-besarnya kemakmuran rakyat. Dalam pajak Pemeriksaan Pajak itu sendiri adalah hal penting, pemeriksaan merupakan kegiatan menghimpun dan mengolah data, keterangan, atau bukti yang dilaksanakan secara objektif dan profesional berdasarkan suatu standar pemeriksaan untuk menguji kepatuhan pemenuhan kewajiban perpajakan. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana realisasi penerimaan pajak atas hasil pemeriksaan pajak tidak mencapai target di KPP Pratama Jakarta Jatinegara periode 2017-2020. Metode yang dipakai dalam penelitian ini yaitu metode deskriptif dan dengan terdapatnya teknik wawancara, jenis data yang dikumpulkan yaitu kuantitatif dan sumber data yang dipakai adalah data primer dan sekunder. Dari data dan hasil analisis data yang diperoleh, maka hasil menunjukkan tidak tercapainya target penerimaan pajak atas hasil pemeriksaan pajak di KPP Pratama Jakarta Jatinegara, dikarenakan kurangnya kesadaran dan kepatuhan wajib pajak dalam membayar kewajiban perpajakannya, dan juga terdapatnya kekurangan tenaga kerja pemeriksa pajak di Kantor Pelayanan Pajak Pratama Jakarta Jatinegara. Tax is a taxpayer's contribution to the State treasury based on the law so that it can be enforced without receiving direct compensation and used for the needs of the State for the greatest prosperity of the people. In taxes Tax Audit itself is important, audit is an activity to collect and process data, information, or evidence that is carried out objectively and professionally based on an audit standard to test compliance with tax obligations. The purpose of this study was to find out how the realization of tax revenues from the results of tax audits did not reach the target at KPP Pratama Jakarta Jatinegara for the 2017-2020 period. The method used in this research is descriptive method and with the existence of interview techniques, the type of data collected is quantitative and the data sources used are primary and secondary data. From the data and the results of data analysis obtained, the results show that the tax revenue target is not achieved on the results of the tax audit at the KPP Pratama Jakarta Jatinegara, due to the lack of awareness and compliance of taxpayers in paying their tax obligations, and also the shortage of tax inspectors at the Service Office. Jakarta Jatinegara Primary Tax.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorSulistyowati, Sulistyowati0326097701sulistyowati@stei.ac.id
Uncontrolled Keywords: Efektivitas, Pemeriksaan pajak, Penerimaan Pajak
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: Fabian Dwika Permana
Date Deposited: 24 May 2022 05:33
Last Modified: 24 May 2022 05:33
URI: http://repository.stei.ac.id/id/eprint/7606

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