PENGAWASAN KEPATUHAN PERPAJAKAN WAJIB PAJAK STRATEGIS DI KPP PRATAMA SUKOHARJO
DOI:
https://doi.org/10.31092/jpi.v5i2.1320Abstract
Taxpayer compliance must be concerned about considering the amount of tax contribution to state revenue. This study aims to determine supervision activities of Strategic Taxpayer compliance and the steps that can be done to improve the supervision of Taxpayers compliance in KPP Pratama Sukoharjo. This research used a descriptive approach with qualitative research methods. The data used was primary data related to supervision activities of tax compliance. Supervision activities of Strategic Taxpayer compliance, such as, analysis of financial statements, SP2DK issuance, visitation, warning letters issuance, tax collection letters issuance, and use of the Approweb application. The steps to improve supervision of taxpayer compliance for instance, massive taxation socialization, integration of taxation data, and implementation of specific supervision programs was carried out to face obstacles, challenges, and improve taxpayer compliance.
References
Ananti, R. (2019). Penerimaan pajak DJP Jateng II capai Rp 2,1 triliun. Diakses tanggal 13 Mei 2021, dari http://www.klinikpajak.co.id
Anggito, A., & Setiawan, J. (2018). Metodologi penelitian kualitatif. CV Jejak.
Aribowo, I., & Zulvina, S. (2017). Bahan ajar KUP (Ketentuan Umum dan Tata Cara Perpajakan). Politeknik Keuangan Negara STAN.
Blanchard, O. (2009). Macroeconomics (5th Edition). Prentice Hall.
Direktorat Jenderal Pengelolaan Utang. (2014). Laporan analisis portofolio dan resiko utang 2013.
Gunadi. (2005). Fungsi pemeriksaan terhadap peningkatan kepatuhan wajib pajak (tax compliance). Jurnal Perpajakan Indonesia, 4(5), 4–9.
Mardiasmo. (2009). Perpajakan. Salemba Empat.
Nasution, D. A. D., Erlina, & Iskandar, M. (2020). Dampak pandemi Covid-19 terhadap perekonomian Indonesia. Jurnal Benefita, 5(2), 212-224.
Nurmantu. (2000). Dasar-dasar perpajakan. Ind-Hill-Co.
Rahayu, S. K. (2010). Perpajakan teori dan teknis perhitungan. Graha Ilmu.
Saunders, M. N. K., Lewis, P., & Thornhill, A. (2019). Research methods for business students. Pearson.
Setiyaji, G., & Amir, H. (2005). Evaluasi kinerja sistem perpajakan Indonesia. Jurnal Ekonomi.
Siagian, S. P. (1989). Filsafat administrasi. Gunung Agung.
Sovita, I., & Salsabilla, A. (2018). Pengaruh peran account representative terhadap tingkat kepatuhan wajib pajak orang pribadi (studi kasus pada Kantor Pelayanan Pajak Pratama Padang Satu). Jurnal Ekonomi & Bisnis Dharma Andalas, 20(2), 261.
Suandy, E. (2002). Perpajakan. Salemba Empat.
Zulvina, S. (2011). Bahan ajar pengantar hukum pajak. Sekolah Tinggi Akuntansi Negara.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 JURNAL PAJAK INDONESIA (Indonesian Tax Review)
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
