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SANKSI PERPAJAKAN DARI PERSPEKTIF OTORITAS PAJAK
One of the factors that can influence taxpayer compliance is by applying the tax sanction. Tax sanction is an effort that made by the tax authorities to avoid any deviation from the taxpayer in carrying out its tax obligations, and has a purpose to provide a deterrent effect in order to create taxpayer compliance. This research aims to find out how the application of tax sanctions from the perspective of tax authorities. The type of research used is qualitative with 2 (two) informants from the tax authorities in the environment of KPP Pratama Surabaya Sawahan. Data collection techniques in this research is using in-depth interview techniques to related parties. Data analysis used is data reduction, data presentation and conclusion and verification. The results showed that the application of tax sanctions in KPP Pratama Surabaya Sawahan has been implemented in accordance with the procedures and regulations in the applicable Law. Administrative sanctions can be applied through the issuance of Tax Collection Letters conducted through prior research as well as criminal sanctions applied as a final attempt made by the tax authorities.
Keywords: tax sanctions, tax authorities, gijzeling, taxpayer compliance
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