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ANALISIS PELAKSANAA PEMERIKSAAN PAJAK RUTIN DALAM RANGKA MENINGKATKAN PENERIMAAN PAJAK PENGHASILAN KARYAWAN YANG DIPOTONG BADAN DI KANTOR PELAYANAN PAJAK PRATAMA BANDTING CIBEUNYING

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ABSTRACT AI\{ALYSIS OF ROUTINE TAX AUDIT IN ORDER TO INCREASE INCOME TAX REVENUE FROM EMPLOYEES IN KANTOR PELAYAI\AN PAJAK PRATAMA BANDUNG CIBEUNYING By: ELLEN OKTA!'IANE The purpose of this study is to investigate the implernentation of a routine tax audit in order to increase income tax revenue from employees in the Kantor Pelayanan Pajak Pratama Bandung Cibeunying. The method used by the author is descriptive method . Creating outlines fiom existing data and perform an analysis than draw conclusions. Data were collected through interviews and document studies. Data was processed by anal)zing target, realization of income tax revenue from ernployees, routine tax audit comparison, and a whole tax audit. Based on the results of the analysis of the implementation of routine tax audits in order to increase income tax revenue from ernployees it is known that in 2009 the results ofTax Audit on income tax revenue from ernployees resulted on Rp 686,251,045 and the Realization of income tax reyenue from employees resulted on Rp 179,255,758,425 therefore based on the routine tax audit the result is that there is an increase of 0.38 % of realization income tax revenue from ernployees. In 2010 the results ofTax Audit on income tax revenue from employees resulted on Rp 4.852,518,380 and the Realization of income tax revenue from anployees resulted on Rp 228,188,664,040 therefore based on the routine tax audit the result is that there is an increase of 2.13 %o of realization in income tax revenue from employees. In 2011 the results of Tax Audit on income tax revenue from employees resulted on Rp 801,819,262 and the Realization of income tax revenue from employees resulted on Rp 263,510,727 ,'792 therefore based on the routine tax audit the result is that there is an increase of 0.30 % ofrealization in income tax revenue from employees. In 2012 the results of Tax Audit on income tax revenue from ernployees resulted on Rp 279,930,67 6 and the Realization of income tax revenue from employees resulted on Rp 333,089,058,025 therefore based on the routine tax audit the result is that there is an increase of 0.08 % of realization in income tax revenue from employees.