Penerapan sistem pemungutan pajak berkaitan dengan pemeriksaan pajak: kasus pajak pertambahan nilai

Sonata, Nil (2004) Penerapan sistem pemungutan pajak berkaitan dengan pemeriksaan pajak: kasus pajak pertambahan nilai. Masters thesis, Universitas Pelita Harapan.

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Abstract

The growing concern of tax administration throughout the world is on how to simplify the tax assessment system to encourage voluntary compliance, and many countries have adopted the self-assessment system as the solution. Thus the recent trend in developing countries sees a shift from the official assessment to a self-assessment system. The self-assessment system was first introduced in Indonesia by the tax reform of 1984. Unlike official assessment, in a self-assessment system, a taxpayer is required to assess and remit the tax liability and file the tax return with the tax authority. The crucial aspect of taxation after the tax assessment system is that the tax audits. Tax audit is a program that should exist disregards any tax assessment system adopted in a country since the spirit of tax audit is to motivate tax compliance. This research is to understand how far the implementation of self-assessment system in Indonesia is, how is the impact to the tax audit as a tool for examining the tax compliance and how is the implementation of tax audits. To achive the above objectives, the study applies three kind of researches namely the normative research which analyses the data to be related with the prevailing regulations, the empirical research which observes the facts and the library research which examines secondary data from the library sources. The result of this research shows that there are some issues associated with the implementation of self-assessment system such as any regulation found of which are not informative rules, insufficiency definition of rules found in some regulations etc. The fact that the issues associated with the implementation of self assessment system have a great impact to the tax audits since such as informative rules will mislead the taxpayer in doing the obligation and exercise the taxpayer's rights. The research also found that some issues associated with the implementation of tax audits such as a tax assessment letter issued without having a tax audits, the confirmation method that harms the taxpayers etc.

Item Type: Thesis (Masters)
Creators:
CreatorsNIMEmail
Sonata, NilNIM59020022UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSaragih, BintanNIDN8846820016UNSPECIFIED
Thesis advisorPamungkas, Prahasto WUNSPECIFIEDUNSPECIFIED
Additional Information: T 59-02 SON p
Subjects: K Law > K Law (General)
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Faculty of Law > Master of Law
Current > Faculty/School - UPH Surabaya > Faculty of Law > Master of Law
Depositing User: Ms Devy Christiany Zega
Date Deposited: 02 Feb 2021 05:46
Last Modified: 04 Aug 2021 07:50
URI: http://repository.uph.edu/id/eprint/13294

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