The purpose of this study to determine the effectiveness of the tax inspection at the Pratama Singosari Tax Office (KPP) in 2011-2013, determine the factors that influence the effectiveness of the inspection implementation which consists of supporting factors and inhibiting factors from both external and internal point of view and to know the efforts made by the Praama Singosari Tax Office (KPP) in overcoming  the  limiting  factors  that  occur.  The method  used is  descriptive quantitative study which focused on the effectiveness of using the indicator Total Investigation Order (SP2) and Tax Assessment Letter personal income tax and corporate income tax. The data collection techniques used is literature research, methods of documentation, interviews. Effectiveness research results in terms of SP2 completion shows that in 2011 the effectiveness is classified in the quite effective category with a percentage of 80.8%, in 2012, it falls within the criteria as not effective with a percentage of 62.2%, whereas in 2013 the effectiveness is classified as effective with a percentage of 100%. Of Total Assessment Examination, the year 2011 does not count as a target is unknown, while in 2012 and 2013 has a level of effectiveness that are not effective with a percentage of 14.3% and 67.5%. Based on the results of this KPP Pratama Singosari should to undertake reformation of Human Resource management such as improving the quantity of tax inspectors and maximizing the outreach activities for taxpayer.  Keywords : effectiveness, inspection, and tax
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