Tinjauan paradigma cooperative compliance di indonesia: penerapan pada fungsi pengawasan dan pemeriksaan pajak serta penerapan tax control framework dari sisi wajib pajak
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2024
Pembimbing 1 : Sihar Tambun
Kata Kunci : Cooperative Compliance, Tax Control Framework, Commercial Awareness, Impartiality, Proportionality,
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2024_TS_MAK_123012211044_Halaman-Judul.pdf | ||
| 2. | 2024_TS_MAK_123012211044_Surat-Pernyataan-Revisi-Terakhir.pdf | 4 | |
| 3. | 2024_TS_MAK_123012211044_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2024_TS_MAK_123012211044_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2024_TS_MAK_123012211044_Lembar-Pengesahan.pdf | 2 | |
| 6. | 2024_TS_MAK_123012211044_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2024_TS_MAK_123012211044_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2024_TS_MAK_123012211044_Bab-1.pdf | ||
| 9. | 2024_TS_MAK_123012211044_Bab-2.pdf |
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| 10. | 2024_TS_MAK_123012211044_Bab-3.pdf |
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| 11. | 2024_TS_MAK_123012211044_Bab-4.pdf |
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| 12. | 2024_TS_MAK_123012211044_Bab-5.pdf | ||
| 13. | 2024_TS_MAK_123012211044_Daftar-Pustaka.pdf | ||
| 14. | 2024_TS_MAK_123012211044_Lampiran.pdf |
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P Penelitian ini bertujuan untuk mengevaluasi dan mengkaji penerapan paradigma cooperative compliance dalam kegiatan pengawasan pajak, penerapan paradigma cooperative compliance dalam kegiatan pemeriksaan pajak, penerapan Tax Control Framework oleh wajib pajak sebagai salah satu kunci sukses cooperative compliance. Penelitian ini merupakan penelitian kualitatif deskriptif yang menggunakan metode in-depth interview untuk memperoleh informasi dari narasumber fungsi pengawasan dan pemeriksaan pajak di Direktorat Jenderal Pajak, wajib pajak, akademisi dan konsultan pajak serta studi literatur untuk memungkinkan analisis yang lebih komprehensif atas tema pada penelitian. Hasil penelitian ini memberikan kesimpulan bahwa mayoritas narasumber menyatakan bahwa paradigma cooperative compliance dalam kegiatan pengawasan dan pemeriksaan pajak belum terterapkan sepenuhnya. Di samping itu, diketahui bahwa mayoritas narasumber wajib pajak belum memiliki TCF yang efektif.
T This research aims to evaluate and study the application of the cooperative compliance paradigm in tax supervision activities, the application of the cooperative compliance paradigm in tax audit activities, the application of the Tax Control Framework by taxpayers as one of the keys to successful cooperative compliance. This research is a descriptive qualitative research that uses the in-depth interview method to obtain information from sources in the tax supervision and audit function at the Directorate General of Taxes, taxpayers, academics and tax consultants as well as literature studies to enable a more comprehensive analysis of the themes in the research. The results of this research conclude that the majority of sources stated that the cooperative compliance paradigm in tax supervision and audit activities has not been fully implemented. In addition, it is known that the majority of taxpayer sources do not yet have an effective TCF.