Analisis Efektivitas Pelaksanaan Pemeriksaan Pajak dalam Rangka Meningkatkan Penerimaan Pajak pada Tahun 2020-2022 (Studi pada KPP Pratama Lubuk Pakam)

Abstract

Taxes are the main source of income for a country, especially in Indonesia. Achieving the tax revenue target is largely determined by the role of taxpayers in the tax collection system. In 1983, Indonesia experienced a change in the taxation system which originally used the Official Assessment System, replaced by the Self Assessment System. In implementing the Self Assessment System, taxpayers are given the authority to calculate, calculate, pay and report the amount of tax that must be paid themselves. The existence of a Self Assessment System also allows taxpayers to report their tax obligations correctly. This research aims to find out whether the implementation of tax audits has a positive impact on taxpayers, to find out the obstacles faced by Low Tax Office of Lubuk Pakam in implementing tax audits, and to find appropriate efforts to increase tax revenues through tax audits at Low Tax Office of Lubuk Pakam The form of research used by the author in this research is descriptive qualitative research, using quantitative data but explained descriptively by showing the results of data analysis obtained without any manipulation. The results of the research show that the effectiveness of tax audits in increasing tax revenues at Low Tax Office of Lubuk Pakam has been running effectively as seen from the realization of tax revenues that exceed the predetermined targets, and the research results also show factors inhibiting tax audits at Low Tax Office of Lubuk Pakam