The Effect of Tax Inspection in Compliance With Taxpayers Pay Income Tax (Income Tax article 25) Case Ctudy on Tax Office Pratama Tampan Pekanbaru
Journal Title: GATR Global Journal of Business & Social Science Review - Year 2015, Vol 3, Issue 4
Abstract
Objective - The purpose of this study is to determine the effect of tax inspections of compliance in the corporate taxpayers pay income tax in particular article 25 of income tax on Tax Office (KPP) Pratama Pekanbaru Tampan. Methodology/Technique - The object of this study is the taxpayers who examined his or Tax Assessment Letter (SKP) published in 2012. There are 17 corporate that used as a sample of this research. The method that using to analyse is a descriptive quantitative method. Findings - The results of this study demonstrate that there is no influence of the tax inspections for compliance in the corporate taxpayers pay income taxes, especially income tax article 25. Novelty - In this research, we finding that assessment which did by tax officer not influence the compliance of the corporate taxpayers. This is not in line with the object of doing an assessment.
Authors and Affiliations
Atika Zarefar, Arumega Zarefar, Andreas .
Keywords
Related Articles
- EP ID EP185123
- DOI -
- Views 119
- Downloads 0
Evaluating Employees' Commitment in Islamic Work Ethics Perspective
Objective - The study purposes three objectives, which is to recognize the level of employees' commitment (EC) among employees, to identify the level of IWE application among employees, and to investigate the relationshi...
The Modern Retail Customer's Experience on Customer Engagement: Evidence from Health and Personal Care Stores in Malaysia Using Structural Equation Modelling Approach (SEM)
Objective- The modern retail experience is about more than buying products. It's about the feeling the customer gets from being in your store, the way it makes them feel, and how it addresses the person they want to be....
The Future of Service Learning in International Education
Objective This paper explores the complex dynamics of teaching service learning to EFL learners at a Chinese university through the eyes of two international instructors from an American partner school. By reflecting on...
Dynamics of Educational Hope of Program Keluarga Harapan's Participants in Karang Besuki Malang
Village of Karang Besuki Malang is one of the areas that get help from the local government for poverty alleviation and community empowerment in the form of Family expectations program (PKH). Objective The purpose of th...
Macroeconomic Determinants of FDI Inflow: Malaysia Evidence
Objective - The main objective of this paper is to investigate whether labor productivity is an important contributing factor to FDI inflows and in turn if FDI enhances labor productivity. Hence, this is ensured by an in...