TINJAUAN ATAS PELAKSANAN PEMERIKSAAN DI KPP
PRATAMA SUKABUMI
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Maulana, Yusup
Subject
HJ Public Finance
Datestamp
2021-06-17 06:44:07
Abstract :
This Final Assignment Report was prepared by Yusup Maulana with Student Identification Number 1741211020 entitled "Review of the implementation of the examination in Sukabumi KPP Pratama" This report was prepared based on observational research and interviews conducted by the author at the Sukabumi Pratama Tax Service Office. Every taxpayer who commits fraud in tax reporting will be inspected to find out what the taxpayer's fraud is doing so that the taxpayer reports the tax truly. Research on this examination is carried out to find out things such as the examination that has been carried out by KPP Pratama Sukabumi, steps that must be carried out in the inspection process, steps of the inspection process if outside the working area of the tax service office, parties who have been involved and have authority in the process examination, follow-up of the inspection process and obstacles in conducting the inspection, in this study the method used was descriptive method. Based on research that has been done that the level of inspection on taxpayers is quite a lot, the procedure of the audit is easy to understand and the people involved in the audit involve many people such as tax bailiffs, head of the tax office of the Indonesian bank and the finance minister.
This Final Assignment Report was prepared by Yusup Maulana with Student Identification Number 1741211020 entitled "Review of the implementation of the examination in Sukabumi KPP Pratama" This report was prepared based on observational research and interviews conducted by the author at the Sukabumi Pratama Tax Service Office. Every taxpayer who commits fraud in tax reporting will be inspected to find out what the taxpayer's fraud is doing so that the taxpayer reports the tax truly. Research on this examination is carried out to find out things such as the examination that has been carried out by KPP Pratama Sukabumi, steps that must be carried out in the inspection process, steps of the inspection process if outside the working area of the tax service office, parties who have been involved and have authority in the process examination, follow-up of the inspection process and obstacles in conducting the inspection, in this study the method used was descriptive method. Based on research that has been done that the level of inspection on taxpayers is quite a lot, the procedure of the audit is easy to understand and the people involved in the audit involve many people such as tax bailiffs, head of the tax office of the Indonesian bank and the finance minister.
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