Analisis Efektivitas Pelaksanaan Pemeriksaan Pajak Atas Penerbitan Surat Ketetapan Pajak di KPP Pratama Medan Petisah

Abstract

Tax audit implementation Tax audit is one of the most important steps in the taxation process, the purpose of which is to purpose of which is to ensure that taxpayers comply with applicable tax regulations. However, in practice, there are several challenges that can affect the effectiveness of tax audits, especially related to the issuance of tax assessment letters at the Tax Office. First, tax regulations that continue to develop are one of the challenges in conducting tax audits, limited facilities and infrastructure and finally limited human resources. The purpose of this research is to know the implementation of tax audits on the issuance of tax assessment letters, analyzing the effectiveness of the implementation of tax audits on the issuance of tax assessment letters and knowing the mechanisms accied out by the Directorate General of Taxes against problems found in conducting tax audits. The type of research used by the author in this study using descriptive research using a qualitative approach. A qualitative approach is data that studies the condition of the object obtained from the result of interviews, notes, personal documents. For the author’s informants, namely the Low Tax Office Of Medan Petisah and individual Taxpayers to obtain the information needed by the author in compiling this final project. The results of research that have been obtained by researchers from the implementation of tax audits at Low Tax Office Of Medan Petisah have not been effective.