Analisa Penerapan Pemeriksaan Pajak dalam Upaya Meningkatkan Penerimaan Pajak di KPP Pratama Medan Polonia

Abstract

Tax is the main source of income for a country, especially in Indonesia. Taxes are a source for the State Revenue and Expenditure Budget (APBN). Based on data obtained from the official website of the Ministry of Finance in 2021, state revenues from taxes amounted to 1,277.5 Trillion Rupiahs. This study aims to determine the increase in inspection warrants at Low Tax Office Of Medan Polonia, to find out the efforts made by Low Tax Office Of Medan Polonia in minimizing the Inspection Orders issued, and to find out the cause of the decline in tax revenues at Low Tax Office Of Medan Polonia. This research is in the form of a qualitative descriptive and the data studied in 2019-2021. The data was obtained from the inspection section of the Low Tax Office Of Medan Polonia and used primary and secondary data sources The reason for the increase in the Inspection Order is that the examiner cannot complete the examination in accordance with the time limit specified in Minister Regulation 17/2013, resulting in a large number of examination arrears. The efforts made by Low Tax Office Of Medan Polonia in minimizing Inspection Order are by consulting, coaching and socializing so that no more taxpayers will make mistakes in the future. The realization of tax revenue is not in accordance with the specified target because the taxpayer submits an objection to the Directorate General Of Taxes North Sumatera 1 because it does not agree with the object of correction, the ability to pay taxpayers in paying Tax Bill, the target is high and the data received is of poor quality.