ANALISIS PELAKSANAAN PEMERIKSAAN PAJAK DALAM PENCAPAIAN TARGET PENERIMAAN PAJAK PADA KPP MADYA SIDOARJO
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Institusion
Universitas Bhayangkara Surabaya
Author
Kinanti, Firdha Ayu
Subject
Datestamp
2022-08-03 04:46:23
Abstract :
This research aimed to analyze the effectiveness of the implementation of tax audits in achieving tax revenue targets and to analyze the inhibiting factors and supporting factors in the implementation of tax audits.The research approach used in this thesis is descriptive qualitative. Data collection methods used are observation, interviews, and documentation. The data analysis method used is the Miles and Huberman model data analysis method. The results of this study indicate that the level of effectiveness of the 2016-2020 tax audit at KPP Madya Sidoarjo is less effective in achieving the tax revenue targets. Inhibiting factors in the implementation of tax audits at KPP Madya Sidoarjo, namely audit arrears that are not proportional to the number of tax auditors and the number of Overpaid Restitution Audits that are due. While the supporting factors for tax audits at KPP Madya Sidoarjo are data information in the form of information tools, the existence of supporting applications for tax auditors, an adequate information system for taxpayers and adequate tax auditor competence.
This research aimed to analyze the effectiveness of the implementation of tax audits in achieving tax revenue targets and to analyze the inhibiting factors and supporting factors in the implementation of tax audits.The research approach used in this thesis is descriptive qualitative. Data collection methods used are observation, interviews, and documentation. The data analysis method used is the Miles and Huberman model data analysis method. The results of this study indicate that the level of effectiveness of the 2016-2020 tax audit at KPP Madya Sidoarjo is less effective in achieving the tax revenue targets. Inhibiting factors in the implementation of tax audits at KPP Madya Sidoarjo, namely audit arrears that are not proportional to the number of tax auditors and the number of Overpaid Restitution Audits that are due. While the supporting factors for tax audits at KPP Madya Sidoarjo are data information in the form of information tools, the existence of supporting applications for tax auditors, an adequate information system for taxpayers and adequate tax auditor competence.
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