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All Journal Akuntansi'45 Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Akuntansi Dan Manajemen Jurnal Ekonomi dan Bisnis International Journal of Economics and Management Sciences International Journal of Economics and Management Research
Ali Muhdor
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Akuntansi'45

 1 
EFEKTIVITAS PEMERIKSAAN PAJAK DALAM UPAYA MENINGKATKAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA Ali Muhdor
AKUNTANSI 45 Vol. 2 No. 2 (2021): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (127.328 KB) | DOI: 10.30640/akuntansi45.v2i2.116

Abstract

Tax is one of highest sources of state revenue. Qualitative research methods are methods based on the philosophy of postpositivism. The conclusions are as follows: 1. The tax audit carried out by the audit team is in accordance with the guidelines in the Regulation of the Minister of Finance. 2. The results of the calculation of the effectiveness level, in 2015-2018 are included in the effective criteria with a percentage of 100%, and in 2019 they are included in the effective criteria with a percentage of 91.1%.3. The results of the calculation of the level of effectiveness based on the realization of tax audit receipts in 2015-2019 based on targets and the realization of ineffective audits, 4. Factors that affect tax audits include unclear taxpayer addresses, different attitudes of taxpayers, sense of responsibility responsibility of the examiner, human resources, adequate office facilities, good communication, and support from the leadership and good cooperation between leaders.
Analisis Pengaruh Jenis-Jenis Pemeriksaan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Badan (Studi Kasus pada KPP Surabaya Wonocolo) Ali Muhdor
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.340

Abstract

Tax is one of the most potential state revenues and is the backbone of state revenue in the State Revenue and Expenditure Budget (APBN). The purposes of this study are 1. To find out whether there is a partial effect of the types of tax audits on the level of compliance of corporate taxpayers at the Pratama Surabaya Wonocolo Tax Service Office? 2. To find out whether there is a simultaneous effect on the level of corporate taxpayer compliance at the Pratama Surabaya Wonocolo Tax Service Office? The results of data analysis obtained from testing the dominant influence is the Tax Audit Selection Criteria with a correlation coefficient of 0.816. This shows that there is a very strong positive correlation between the selection criteria for tax audits and taxpayer compliance at KPP Pratama Surabaya Wonocolo. The hypothesis reveals that there is no effect of routine tax audits on taxpayer compliance at KPP Pratama Surabaya Wonocolo with a large effect of only 15.7%, while the selection criteria for tax audits has an effect of 40.3%. This study provides empirical evidence that routine tax audits have no significant effect on taxpayer compliance at KPP Pratama Surabaya Wonocolo.
Co-Authors Arief Rahman Ayu Praditias Sumono Putri Bramastyo Kusumo Bramastyo Kusumonegoro Diana Zuhro Dita Febriana Enny Istanti Fitriyah Kusuma Devi GS , Achmad Daengs Nur Lailiyatul Inayah Retno Susanti Ruchan Sanusi Sutini Sutini Sutopo Sutopo Syafi'i Syafi'i