Analysis of Taxpayer Compliance and Audit in the Context of Taxation in Indonesia

Dea Putrima Sari Pasaribu, Galuh Tresna Murti, Nadya Yumna Putri, Anbiya Abdul Ghani

Abstract


Indonesia is a state of law and the law is mandatory and must be obeyed, so one of the legal provisions in Indonesia is taxation, because taxes are fees imposed by the government to finance it. committing fraud will be subject to sanctions in the form of sanctions in the form of management sanctions, and criminal sanctions in confinement or confinement. the refund of tax overpayments also begins with the submission of a tax refund application, which is followed by an examination of the refund application by the DGT. This study aims to learn more about taxation procedures through various sub-discussions. This study adopts the literature research method to explore further related theories and previous research. in the written abstract: 1) Definition of tax audit 2) Purpose of tax audit 3) audit to test compliance 4) investigation for other purposes 5) tax assessment letter 6) tax billing letter 7) tax notification letter.

Keywords


Taxation, Sanctions, Taxpayer Compliance

Full Text:

PDF

References


Aulia, Tanti. (2020). Analisis Pasal 44B Ayat 1 dan 2 Undang Undang No. 16 Tahun 2009 Tentang Ketentuan Umum dan Tata Cara Perpajakan Dalam Perspektif Hukum Islam. Diakses pada 27 November 2022, dari http://repository.radenintan.ac.id/9822/1/SKRIPSI%202.pdf.

Arumsari, Nesia. (2015). Analisis Efektivitas Penerapan Self Assessment System Terhadap Kepatuhan Wajib Pajak Orang Pribadi ( Studi Pada KPP Pratama Jakarta Menteng Satu). Diakses dari https://digilib.perbanas.id/index.php?p=fstream-pdf&fid=2114&bid=28780.

Direktur Jenderal Pajak. (2022). Pengusaha Kena Pajak. Diakses pada 27 November 2022, dari https://www.pajak.go.id/id/pengusaha-kena-pajak

Kemenkeu Learning Center. (2017). Surat Tagihan Pajak (STP) Bagian I- Tata Cara Penerbitan. Diakses pada 27 November 2022, dari https://klc2.kemenkeu.go.id/kms/knowledge/klc1-surat-tagihan-pajak-stp-bagian-i-tata-cara-penerbitan/detail/

Muchran, M., & Ahmar, A. S. (2019). Application of TAM model to the use of information technology. arXiv preprint arXiv:1901.11358.

Muchran, M. (2016). Effect of company size, and financial ratio on audit report lag. Qualitative and quantitative research review, 1(2), 122-138.

Muchran, B. L., Muchriana, M., & Muchriad, M. (2017). The Influence of Leader Communication Skills on Employee Performance and Motivation as a Moderating Variable in the Tourism Industry. Journal of Culture, Society and Development, 36, 40-43.

Muchran, M. (2015). Acceptance of banking information technology in PT BNI of Makassar. Journal of Economics and Behavioral Studies, 7(2 (J)), 124-130.

Muchran, M. Harryanto, and Mediaty.(2018). Technology acceptance model to analyze internet banking reception. International Journal of Information and Education Technology, 8(8), 612-615.

Abbas, A., Triani, N., Rayyani, W. O., & Muchran, M. (2022). Earnings growth, marketability and the role of Islamic financial literacy and inclusion in Indonesia. Journal of Islamic Accounting and Business Research.

Mchran, M., & Pagalung, G. Harryanto, & Mediaty.(2018). Luder‟ s Contingency Model in the Implementation of E-Government and its Impact on Government Performance in South Sulawesi. International Journal of Contemporary Researcsh and Review, 9(12), 21162-21168.

Muchran, M. (2018). Empirical Studies Use The Balanced Scorecard To Measure Government Performance. Archives of Business Research, 6(10).

Mardiana, A., Muchran, M., & Pontoh, G. T. (2014). Analysis of Internet Banking Using Technology Acceptance Model by Experience as Variable Moderation. Global Journal of Business and Social Science Review, 2(3), 11-18.

Sigit.(2019). Definisi Pajak Daerah dan Jenis-jenis Pajak Daerah. Diakses pada 27 November 2022, dari https://www.pajakku.com/read/5d82eb4574135e0390823b09/Definisi-Pajak-Daerah-dan-Jenis-jenis-Pajak-Daerah.

Soemitro, Rochmat. (2006). Dasar dan Asas Perpajakan .Bandung : Refika Aditama




DOI: https://doi.org/10.26618/jrp.v6i2.13023

DOI (PDF): https://doi.org/10.26618/jrp.v6i2.13023.g6573

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

View My Stats

Flag Counter