PERAN PEMERIKSA PAJAK DALAM MENUNJANG PENERIMAAN PAJAK PENGHASILAN DI KANTOR PELAYANAN PAJAK PRATAMA BATU

Abstract

The assertive and consistent effort to maintenance law is indeed needed in implementing self assessment system. That maintenance effort is done by Tax Service Office Pratama Batu by inspecting and giving guidance to the taxpayers. The implementation and the result of tax investigation are greatly depend on the role of tax inspector. The purpose of this study is to explain the role of tax inspector in supporting tax reception especially income tax. This study uses descriptive qualitative method. The information is obtained by doing direct interview to all tax inspectors in Tax Service Office Pratama Batu. The result of the study shows that the role of tax inspector directly can be seen from the total of letter of tax determination established for the taxpayers based on the result of inspection. Meanwhile, indirectly, their role can be seen from taxpayers’ subservience in fulfilling their taxation obligation based on the education and guidance given. Keywords : Tax Inspector, Tax Investigation, Tax Receptio