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ANALISIS PEMERIKSAAN PAJAK PENGHASILAN PPH 25/29 BADAN TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SOREANG

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ABSTRACT ANALYSIS OF INCOME TAX INSPECTION AGENCY 25/29 PPH OF REVENUE TAX ON KANTOR PELAYANAN PAJAK PRATAMA SOREANG Written by: Vera Elen Tiarma 1232140 The tax law in Indonesia today has changed from Official Assessment System into Self Assessment System that is in the system Taxpayers entrusted by the law to calculate, calculate, deposit and report themselves the amount of tax payable in accordance with the legislation of taxation applicable. In the implementation of the tax collection system with Self Assessment System contains many flaws, one of which system was often used by taxpayers to do some omissions, either intentionally or unintentionally. Research conducted by the author on the Tax Office Pratama Soreang aims to determine "Analysis of Income Tax Investigation Agency 25/29 Income tax revenue loss of credit for the Tax Office Pratama Soreang" to increase tax revenues, data collection is done through data obtained from the Tax Office Pratam Soreang, and personal interviews. The method used in this research was descriptive method, where data is collected and analyzed based on the real situation on the Tax Office Pratama Soreang and made tables and graphs. Implementation of the tax inspection at the Tax Office Pratama Soreang has implemented and follows legislation, so that checks can be done tax revenue in the Tax Office Pratama Soreang annually increasing and reaching the set targets. Keywords: Tax Audit, Tax Receipts