Kinanti, Firdha Ayu (2021) ANALISIS PELAKSANAAN PEMERIKSAAN PAJAK DALAM PENCAPAIAN TARGET PENERIMAAN PAJAK PADA KPP MADYA SIDOARJO. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
![[img]](http://eprints.ubhara.ac.id/style/images/fileicons/text.png) |
Text
Skripsi Firdha Ayu Kinanti 1712311098.pdf Download (3MB) |
Abstract
This research aimed to analyze the effectiveness of the implementation of tax audits in achieving tax revenue targets and to analyze the inhibiting factors and supporting factors in the implementation of tax audits.The research approach used in this thesis is descriptive qualitative. Data collection methods used are observation, interviews, and documentation. The data analysis method used is the Miles and Huberman model data analysis method. The results of this study indicate that the level of effectiveness of the 2016-2020 tax audit at KPP Madya Sidoarjo is less effective in achieving the tax revenue targets. Inhibiting factors in the implementation of tax audits at KPP Madya Sidoarjo, namely audit arrears that are not proportional to the number of tax auditors and the number of Overpaid Restitution Audits that are due. While the supporting factors for tax audits at KPP Madya Sidoarjo are data information in the form of information tools, the existence of supporting applications for tax auditors, an adequate information system for taxpayers and adequate tax auditor competence.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Pemeriksaan Pajak, Penerimaan Pajak, Faktor-Faktor Penghambat Pemeriksaan Pajak dan Faktor-faktor Pendukung Pemeriksaan Pajak |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 03 Aug 2022 04:46 |
| Last Modified: | 03 Aug 2022 04:46 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/1297 |
Actions (login required)
 |
View Item |
