Makna Profesionalisme bagi Diri Petugas Pemeriksa Pajak
The Meaning of Professionalism for Tax Auditors. This study aims to obtain an overview of the meaning of professionalism by the tax auditor in carrying out his duties. The research data was collected by conducting a review of existing theories, interviews, and informant observations where the data w...
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| Main Authors: | , |
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| Format: | Article PeerReviewed |
| Language: | Indonesian Indonesian |
| Published: |
Universitas Brawijaya
2019
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| Subjects: | |
| Online Access: | http://repository.unair.ac.id/100260/1/Hamidah_Karil-10.pdf http://repository.unair.ac.id/100260/2/Hamidah_Peer%20Review%20010.pdf http://repository.unair.ac.id/100260/ https://jamal.ub.ac.id/index.php/jamal/article/view/1168 http://dx.doi.org/10.18202/jamal.2019.08.10014 |
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| Institution: | Universitas Airlangga |
| Language: | Indonesian Indonesian |
| Summary: | The Meaning of Professionalism for Tax Auditors. This study aims to obtain an overview of the meaning of professionalism by the tax auditor in carrying out his duties. The research data was collected by conducting a review of existing theories, interviews, and informant observations where the data were analyzed using the phenomenology study approach technique. The results of the study provide a new meaning of professionalism in tax audits, namely the process of examining taxpayers carried out following applicable procedures. The results of these studies can be information material for policymakers in the Tax Regulatory to take policies related to examinations conducted by tax audit officers. |
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