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Razif, Razif
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Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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ANALISIS SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP EFEKTIVITAS PELAKSANAAN PEMERIKSAAN FUNGSIONAL DAN IMPLIKASINYA PADA KEPATUHAN WAJIB PAJAK: (Studi Kasus pada KPP Pratama Bireuen) Razif, Razif; Rahmawati, Rahmawati
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2017): Agustus 2017
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (546.749 KB) | DOI: 10.29103/jak.v5i2.1818

Abstract

This study aimed to determine the analysis of the modern tax administration system on the effectiveness of the implementation of functional examinations and their implications for taxpayer compliance at KPP Pratama Bireun. The data used in this study came from direct interviews. The population in this study amounted to 5 functional positions. The analytical method used was descriptive qualitative. The results indicated that the modern tax administration system at KPP Pratama Bireun was in good classification, and also the preparation of inspection programs capable in reducing difficulties on the implementation of tax audits.
TINGKAT AKURASI PENETAPAN NILAI JUAL OBJEK PAJAK BUMI TERHADAPNILAI PASAR DENGAN METODE ASSESSMENT SALES RATIO (STUDI KASUSPADAKECAMATAN MUARA SATU KOTA LHOKSEUMAWE) Razif, Razif; Wati, Kasnah
Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (668.923 KB) | DOI: 10.29103/jak.v7i1.1834

Abstract

The purpose of this study is to determine the level of accuracy of the determination of the object tax selling value (NJOP) of the earth to market value by the method of assessment sales ratio in Muara Satu subdistrict, Lhokseumawe City. The data used is quantitative data presented in the form of numbers of NJOP and Market Value. The used sample used is 30 data on purchasing and selling transactions. The analytical method used isdescriptive quantitative and data analysis using descriptive statistics, which used the asessment sales ratio test which includes measurement of central tendency, measurement of variability (COD and COV), and Study Ratio.based on the result of the analysis, it can be concluded whit that: a)  assessments sales ratio from each village is still not in accordance with the assessment ratio set by the local goverment, which is a minimum of 80%. b) the results of the measurement of the central level of assessment tendency in the NJOP determination in th Muara Satu subdistrict area are not in the interval standard international assosiation of assessing officers (IAAO). c) NJOP variability measurements in muara satu subdistrict have been set at a different level of assessment.
Co-Authors Rahmawati, Rahmawati Wati, Kasnah