Mekanisme Pemeriksaan Pajak pada PT NCT Tahun 2020

Sihombing, Iva Anggrini (2023) Mekanisme Pemeriksaan Pajak pada PT NCT Tahun 2020. D3 thesis, Universitas Kristen Indonesia.

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Abstract

Tujuan penelitian ini untuk mengetahui proses pelaksanaan pemeriksaan pajak pada PT NCT pada tahun 2020. pemeriksaan pajak merupakan kegoatan yang menghimpun data, keterangan ataupun bukti secara objektif dan prosfesional sesuai dengan standar pemeriksaan yang telah ditetapkan. PT NCT berawal mendapat Surat Perintah pemeriksaan (SP2) maka akan berlanjut sampai terbitnya SKP/STP. Metode yang digunakan penulis dalam penelitian ini adalah metode kualitatif yaitu metode menarik kesimpulan deskriptif yang diambil dari hasil observasi, wawancara dan dokumen dengan analisis deskriptif kualitatif. Kata kunci : pemeriksan pajak. / The purpose of this study is to find out the process of implementing a tax audit at PT NCT in 2020. A tax audit is an activity that collects data, information or evidence objectively and professionally in accordance with established audit standards. PT NCT initially received an inspection warrant (SP2) so it will continue until the SKP/STP is issued. The method used by the author in this study is a qualitative method, which is a method that draws descriptive conclusions drawn from the results of observations, interviews, and documentation with qualitative descriptive analysis.Keywords: tax audit

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