Authors :
Grace Christiany Aritonang; M.L Deny Tewu
Volume/Issue :
Volume 7 - 2022, Issue 3 - March
Google Scholar :
https://bit.ly/3IIfn9N
Scribd :
https://bit.ly/3FmBjaq
DOI :
https://doi.org/10.5281/zenodo.6525990
Abstract :
This study was conducted to find out how
taxpayers calculate and report their taxes, and find out
how far the role of tax audits in determining the tax
payable. One of the efforts to realize the independence of
a nation in financing development is to explore sources of
funds originating from within the country in the form of
taxes. Tax is a mandatory contribution to the state that is
owed by an individual or entity that is coercive in nature
based on the law, with no direct compensation and is used
for state needs for the greatest benefitof the people. Tax
audits are a guard fence so that tax payer remain in the
corridor of tax regulations, then the Directorate General
of Taxes is obliged to carry out law enforcement so that
the process and implementation of the self assesment
system can run according to the rules, both laws and other
regulations. The purpose of the tax audit is to test
compliance with the fulfillment of the tax obligations and
to implement the provisions of the tax laws and
regulations, including the determination, verification, or
collection of materials related to the purpose of the audit.
Keywords :
Tax Audit, Taxpayer, Determination of Taxes Payable.
This study was conducted to find out how
taxpayers calculate and report their taxes, and find out
how far the role of tax audits in determining the tax
payable. One of the efforts to realize the independence of
a nation in financing development is to explore sources of
funds originating from within the country in the form of
taxes. Tax is a mandatory contribution to the state that is
owed by an individual or entity that is coercive in nature
based on the law, with no direct compensation and is used
for state needs for the greatest benefitof the people. Tax
audits are a guard fence so that tax payer remain in the
corridor of tax regulations, then the Directorate General
of Taxes is obliged to carry out law enforcement so that
the process and implementation of the self assesment
system can run according to the rules, both laws and other
regulations. The purpose of the tax audit is to test
compliance with the fulfillment of the tax obligations and
to implement the provisions of the tax laws and
regulations, including the determination, verification, or
collection of materials related to the purpose of the audit.
Keywords :
Tax Audit, Taxpayer, Determination of Taxes Payable.
