EVALUASI ATAS PELAKSANAAN PEMERIKSAAN PAJAK TERHADAP SPT TAHUNAN PPh WAJIB PAJAK BADAN TAHUN 2011 DAN 2012 (Studi Kasus Pada PT. Srikandi Alanni Mulia)
Daftar Isi:
- This research was intended to explain the implementation of tax ex,1minaLion conducted on PT. Srikandi Alanni Mulia and to find ouJ whether the implementation of tax examination has been done well and appropriately. This research u~ed qualitative approach, while the type of the research was descriptive. Based on evaluation result of the implementation of tar examination on PT'. Srikandi Alanni Mulia 's Annual Income Tax Notification letters Year 2011 and 2012, the results obtained that !he implemerU'ation <>[tax audit has been running very well and precisely although it takes a long time. Upon ihe results of the examination conducJed, the taxpayer concemed has also fulfilled the tax obligations that mu<,I be paid well. However, based on the results of interviews,observations, and documentation, there are some weaknesses finmded such as the missing documents and delays in submission of subsequent documents. On this basis, the author suggest that the tarpayer more thoroughly again in reporting the Annual Income Tar. Notification Letter and keep the laxes documents well.