PEMERIKSAAN PAJAK DAN PERANANNYA PADA KEPATUHAN WAJIB PAJAK DAN PETUGAS PAJAK
Abstract: Self assessment
system is considered
as effective, if the
transparency and law
enforcement are becoming
essential issues. The law
enforcement may be
operated through the
examination of tax. This
examination represents an instrument to
determine the compliance, formal
or material, main goal of this examination is to investigate and to improve
tax compliance. Taxpayers must realize that
tax examination is not a form of threat, the understanding of tax regulation
and voluntary compliance may reduce this sense of fear. Moreover, tax
examination is such
desirable assessment to acknowledge whether the tax obligation has
been met appropriately and in punctual based on the tax regulations. The objective
of this article is
to provide knowledge
to the taxpayers such that the
process or procedure, and also the type, of examination, can
be well understood.
Taxpayers can able
to deal with the
tax examination by
showing appropriately cooperative attitude and
giving the availability
or willingness to
be examined and to
provide the data or
particulars required in
the tax examination. Indeed, tax
examination is an interaction between tax examiner and
taxpayers. Some important
things should also
be discussed during tax
examination such as
open-case management, re-examination
and reconciliation of tax in the audit finance report, and the review of death
and tax.
Penulis: Whedy Prasetyo
Kode Jurnal: jpakuntansidd110207
