PENGAWASAN PEMBAYARAN PAJAK PENGHASILAN (PPh) ORANG PRIBADI BERBASIS PROFESI DALAM UPAYA MENINGKATKAN KEPATUHAN KEWAJIBAN PERPAJAKAN DI KABUPATEN BADUNG
The purpose of research, entitled \"Supervision of Income Tax�s Payment of the Private Person with Professionals-based In Effort to Improve Compliance of Tax Obligations in Badung Regency\" is to know the oversight of individual income tax payments with professional based in Badung regen...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2013
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/120826/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=60864 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | The purpose of research, entitled \"Supervision of Income Tax�s
Payment of the Private Person with Professionals-based In Effort to Improve
Compliance of Tax Obligations in Badung Regency\" is to know the oversight
of individual income tax payments with professional based in Badung regency
and the role of tax officer and professional organizations in supervision
individual income tax payment of professional services-based professions in
Badung.
This writing method is empirical research, field research conducted to
obtain primary data which is then supported secondary data from the literature
research. Then the collected data were analyzed with qualitative methods.
The results showed that the Directorate General of Taxation is
authorized to supervise one of them by examine the tax�s notification (SPT)
data and to request data from third parties such as professional associations
and government agencies to adjusting the reporting income �s data of
individual taxpayers with independent activities profession-based. Indonesian
Tax Consultant Association (IKPI) area of Bali and the Indonesian Notaries
Association (INI) Badung Regency is ready to assist Directorate General of
Taxation in overseeing the payment of income tax by individual taxpayers
profession-based with of course sticking to laws and regulations and existing
tax supervision standards process. Dissemination activities undertaken by the
Government in collaboration with professional organizations are also
expected to add insight or knowledge on taxation of the private person with
professions-based. |
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