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ANALISIS PEMERIKSAAN DAN PENAGIHAN PAJAK PENGHASILAN PPh 25/29 OP TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SOREANG

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ABSTRACT ANALYSIS OF INSPECTION AND COLLECTION OF INCOME TAX 25/29 PPH OP ON TAX REVENUE TAX SERVICE OFFICE PRATAMA SOREANG Written by: Bobby Arisandy NIM: 1232083 In order to carry out the activities of tax revenue in the Soreang there were some things that must be seen. currently set their self assessment system that was required to calculate the tax, deposit and pay taxes themselves. then from that point on their part checks to see if there are taxpayers who underpayments, overpayments, or nil. After being checked if there was a tax debt then there were the billing section to save the state money. The purpose of this study was to analyze the tax assessment and collection of taxes on the effectiveness of the tax revenue (KPP) Pratama Soreang. Determined the level of examination in 2010-2014, the level of tax collection in 2010-2014 and the effectiveness of the tax revenue received by the tax office. This research was secondary data. The method used in this research was descriptive method, where data was collected based on the real, by analyzing the ratios, trend charts, and processing techniques effectiveness ratio. Based on the research results of tax audits by statute, namely STP, SKPN, overpayment and underpayment experienced a decline in both the number and value WP registered. Then by charging taxes (STPs 2 weeks), billing disbursement reached 70%. The tax receipt was not effective in order to the test the effectiveness of the reception that the revenue target divided by actual revenues that the results are not effectively reached 82% it was influenced by other factors that were discussed in this study. keywords: tax inspection, tax Billing, Revenue Effectiveness