Text

PENGARUH PEMERIKSAAN PAJAK PERTAMBAHAN NILAI TERHADAP KEPATUHAN DAN PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK PRATAMA SOREANG

Share :
• 
• 
• 
• 
• 
• 
• 

EFFECT OF EXAMINATION OF VALUE ADDED TAX COMPLIANCE AND ACCEPTANCE OF VALUE ADDED TAX SERVICE OFFICE TAX PRATAMA SOREANG By : Gerson Roland Geraud Abstract This research was conducted in order to determine how the influence of the Value Added Tax inspection of the compliance of the taxpayer / PKP and how it affected the value added tax receipts by using statistical calculations to determine the final outcome of this study. This research was conducted by using descriptive method by which data was collected based on historical then processed and calculated to draw conclusions and data that had been obtained as the basis for the conclusions and suggestions. Examination was first performed on Entrepreneur taxable and examined that include internal control data from the taxpayer, books, documents, records and all data related to the case examination of the Value Added Tax. Compliance that occurred in this study experienced a decrease and increase that occurred in each year, and affect the level of compliance up and down every year. Also associated with the Value Added Tax Revenues had increased every year except in 2013 which decreased dramatically. Having conducted an examination of the Value Added Tax on compliancel generated the effect by 78% and by doing checks on the acceptance of the Value Added Tax then obtained the effect of existing of 1.83 which means that checks had a significant impact on compliance and inspection had an influence also on the acceptance but did not have a significant effect. Keywords: Examination of VAT, Taxpayer Compliance / PKP, Reception VAT