Text
KINERJA PENGAWASAN SURAT PEMBERITAHUAN TAHUNAN (SPT) UNTUK MENINGKATKAN PENERIMAAN PAJAK PENGHASILAN (PPH) PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA SURABAYA WONOCOLO
Tax has an important role in developing the country. The analysis of tax return performance monitoring is
performed in order to find out and to evaluate the performance monitoring, to improve the knowledge of
monitoring, and to make new policy to improve tax revenue. The research has been conducted by using
qualitative descriptive approach. Data collection technique which is done by performing interview, observation,
and documentation is used in this research. Thus, it will analyze the performance monitoring with the influence
of tax revenue. The result of the analysis shows that the performance monitoring is quite well when it is
considered from the task of head of supervisor and consultant, the analysis of the decrease of tax revenue, the
analysis of head of supervisor and consultant in dealing with taxpayer, and the analysis of things that influence
the tax revenue. In the process of performance monitoring it is referred to the Regulations of Republic of
Indonesia no. 28 of 2007 about the general determination and the taxation procedures. The implementation is
quite well and it is supported by the proper performance monitoring. But, there is a little chance of reduction in
tax revenue. Therefore, the monitoring still needs to be improved in performance monitoring taxpayer. In
general, it can be concluded that performance monitoring is quite well and each monitoring and the consulting
department is capable to monitor and to handle the taxpayer.
Keywords:performance monitoring, servqual, tax revenue.
1S142478 | A14/478 Lus a - c.1 | Perpustakaan Pusat - Lantai 2 | Tersedia namun tidak untuk dipinjamkan - Tandon/Tidak dipinjamkan |
Tidak tersedia versi lain