Evaluasi Pengawasan Wajib Pajak Baru Di Kantor Pelayanan Pajak Pratama Jakarta Pulogadung

JURNAL AKUNTANSI DAN PAJAK

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Field Value
 
Title Evaluasi Pengawasan Wajib Pajak Baru Di Kantor Pelayanan Pajak Pratama Jakarta Pulogadung
 
Creator Bandiyono, Agus
Zuqna, Rizqya
 
Subject tax compliance, notification letter, tax bill, taxpayer supervision, taxation

 
Description This study aims to conduct a evaluate of supervisions of the newtaxpayers at Pulogadung small tax office and identify the level of compliance of the new taxpayers, the contribution of tax revenue from new taxpayers to office revenue, follow-up the disobidient of the new taxpayers, and obstacles in supervising new taxpayers at Pulogadung small tax office.
The research method used to obtain and analyze data is a qualitative method by interviewing and collecting documents as well as literature methods.. Based on the researchs, it can be concluded that the supervision of the new taxpayers is in accordance with SE-37/2015, although there are some activities that are not carried out due to the condition of the new taxpayer. In terms of the level of compliance of the new taxpayers, it is already good, although there are still many taxpayers who have not complied, so the Account Representative must follow up with the issuance of a Tax Collection Letter. The contribution is still below 5%, because taxpayers tend to be new and they operate normally in the second year. The number of Account Representatives and the condition of the taxpayers are the main obstacles in supervision. In addition, the lack of internal office support in the collaboration process with third parties is also an important part of the supervision of new taxpayers.
 
Publisher ITB AAS INDONESIA
 
Contributor
 
Date 2021-07-10
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1732
10.29040/jap.v22i1.1732
 
Source Jurnal Akuntansi dan Pajak; Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
2579-3055
1412-629X
 
Language eng
 
Relation http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1732/pdf
 
Rights Copyright (c) 2021 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0
 

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