STRATEGI MENGHADAPI PEMERIKSAAN PAJAK: UPAYA LEGAL DALAM KERANGKA SISTEM ADMINISTRASI PERPAJAKAN
##plugins.themes.bootstrap3.article.sidebar##
##plugins.themes.bootstrap3.article.main##
Abstract
Self assessment system stipulated by tax policy has given taxpayers full trust in presenting data to perform their tax obligations. This means that as long as tax officers agree and accept taxpayer’s report, this can be assumed that the report
provided is true. In order to examine tax compliance level, tax officer(s) will do tax audit. The scope of tax audit includes providing the audit strategic planning; reviewing the tax implementation; and providing recommendations from tax evaluation. The compliance to the provision of tax regulations represents the effort from taxpayer(s) and tax officer(s) in tax administration
framework.
##plugins.themes.bootstrap3.article.details##
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- The journal allow the authors to hold the copyright without restrictions and allow the authors to retain publishing rights without restrictions.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
References
Boenyamin, Puspahadi, 2007. Prosedur Audit Pajak Secara
Internal.
_____________________. 2002. “Kajian Tentang
Penyelesaian Sengketa Pajak Melalui Banding atau
Gugatan dan Permasalahannyaâ€, Jurnal Perpajakan
Indonesia, 1(11) : 12-17.
Burton, Richard. 2002. “Hal Pembuktian Pajakâ€, Jurnal
Perpajakan Indonesia, 1 (9) : 36-39.
Gunadi, Djoned M. 2002. “Ketentuan Formal Perpajakan
Dalam Pemeriksaan Pajakâ€, Jurnal Perpajakan
Indonesia, 1(9) : 10 -15.
Marulli, Mohammad. 2006. “Pemeriksaan Pajakâ€, Taxsys
Institute.
Oktabia, Kristina dan Setiawan, Aris Budi. 2007.
Penyelesaian Kesalahan Penafsiran Atas PPN.
Fakultas Ekonomi Gunadarma, Jakarta.
Peraturan Perundang-undangan:
Undang Undang Nomor 28 Tahun 2007 tentang
Perubahan Ketiga ‘Ketentuan Umum Perpajakan’.
Undang Undang Nomor 36 Tahun 2008 tentang ‘Pajak
Penghasilan’.
KMK-545/KMK.04/2000 Tentang Tata Cara Pemeriksaan
Pajak.Menteri Keuangan Republik Indonesia.
Internet:
Jiunkpe/s1/eakt/2007/jiunkpe-ns-s1-2007-32403072-
-kpp_simokerto-chapter1.pdf.