Text

PENGARUH PEMERIKSAAN PAJAK PENJUALAN BARANG MEWAH TERHADAP PENERIMAAN PAJAK PENJUALAN BARANG MEWAH PADA KANTOR WILAYAH DJP JAWA BARAT I

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE INFLUENCE OF THE LUXURY GOODS SALES TAX AUDIT ON THE RECEIPT OF THE LUXURY GOODS SALES TAX IN THE WEST JAVA REGIONAL OFFICE I Written by : Patricia Luvita Wulandari Student ID Number : 1532102 The research on the receipt of luxury goods sales tax (PPnBM) turned out to have an effect on increasing state revenues. This is because PPnBM contains two elements of tax, namely the function of budget / financial and regular / regulating functions. In the function of budget / finance, PPnBM has been proven to provide a significant contribution to state revenues, while in the regular or regulating function, the implementation of PPnBM has the meaning of equity and brings a sense of justice in the community, high income groups are expected to play a greater role in funding development in Indonesia . The implementation of PPnBM at high tariffs can regulate people's activities and lifestyles in a more efficient and economical direction. Obstacles experienced by the government in collecting PPnBM Lack of public awareness in terms of paying taxes. The reduced purchasing power of luxury goods due to inflation. There was forgery of customs documents, which were actually included in the class of luxury goods written on road documents as non-luxury goods. In facing existing obstacles, the government has made various efforts. Counseling and guidance to the community are carried out regarding the function and benefits of taxes for the survival of the state and the smooth running of the nation's development. Key word : PPnBM Examination, PPnBM Receipt, West Java Regional Office I