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Deddy Arif Setiawan
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Economics, Econometrics & Finance

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KEBIJAKAN PEMERIKSAAN DIREKTORAT JENDERAL PAJAK SEBAGAI SARANA PENGUJIAN SISTEM PEMUNGUTAN PAJAK SELF ASSESSMENT Deddy Arif Setiawan
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 1 (2011): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2001.128 KB) | DOI: 10.25105/mraai.v11i1.1026

Abstract

Taxation assessment system which was been used Indonesian, is self assessment system. Taxpayers do to calculate and pay income tax, and to submit a Periodic Tax Return and an Annual Tax Return. Every Taxpayer shall be obliged to complete Tax Return correctly, completely, and clearly. That obligation was been tested by tax audit.Audit is a series of activities to collect and process data, information and or evidence conducted in an objective and professional manner based on an auditing standard in order to assess tax compliance and other objectives for enforcement of provisions of the tax laws. Director General of Taxes has the authority to conduct an audit to test complience of the Taxpayer and for other purposes in respect to the implementation of the tax laws.
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