Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Jurnal Ipteks Akuntansi Bagi Masyarakat
Karaseran, Grefis
Jurnal Ipteks Akuntansi Bagi Masyarakat
Computer Science & IT Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
IPTEKS UPAYA PENINGKATAN HASIL PENERIMAAN PAJAK BERDASARKAN EFEKTIVITAS PELAKSANAAN PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO Karaseran, Grefis; Rundengan, Fanda
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21760

Abstract

In the economy in Indonesia alone taxes have a very vital role. Indonesia itself adheres to the self assessment system, this opens a gap for taxpayers to act dishonestly. Therefore the Directorate General of Taxes is obliged to carry out administrative supervision as well as through tax audits. The purpose of the tax audit is to test compliance with the obligations of taxpayers. The research method used was descriptive research based on SP2 and SKP data from Manado Primary Tax Office. Based on three years, namely from 2014, 2015, and 2016 the percentage level of SP2 examination effectiveness is always on a very effective criterion, but in the next two years, from 2017 and 2018, the percentage level of SP2 examination effectiveness has decreased which is in the less effective criteria. Based on SKP data for the past 5 years, the level of acceptance has not been effective because it has reached the set target.Keywords : Effectiveness, Tax Audit, Tax Revenue
Co-Authors Rundengan, Fanda