Makna Profesionalisme bagi Diri Petugas Pemeriksa Pajak

• Main Authors: Gede Dion Syailendra, Hamidah
• Format: Article PeerReviewed
• Language: Indonesian; Indonesian
• Published: Universitas Brawijaya 2019
• Subjects: H Social Sciences; HJ Public Finance; HJ2240-5908 Revenue. Taxation. Internal revenue
• 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
• Institution: Universitas Airlangga

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.