Peran Intelijen Perpajakan dalam Meningkatkan Penerimaan Pajak
This study aims to explore the role of the tax intelligence unit in increasing tax revenues in Indonesia. This study employs a qualitative approach, particularly the case study method, using the Bali Regional Tax Office as a research setting. Through in-depth interviews and a data analysis that comp...
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doaj-105f3e1f1fb844bcb4e9aae785291b822021-01-20T13:21:17ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562020-08-013081957196810.24843/EJA.2020.v30.i08.p0559450Peran Intelijen Perpajakan dalam Meningkatkan Penerimaan PajakI Gusti Putu Aditya Kusuma0Agus Fredy Maradona1Undiknas Graduate School Universitas Pendidikan Nasional, IndonesiaFakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional, IndonesiaThis study aims to explore the role of the tax intelligence unit in increasing tax revenues in Indonesia. This study employs a qualitative approach, particularly the case study method, using the Bali Regional Tax Office as a research setting. Through in-depth interviews and a data analysis that comprises of data condensation, data display, and conclusion drawing and verification, this study shows that the tax intelligence unit performs effectively in boosting tax revenues through three main steps: investigation, security, and accumulation. The findings of this study present substantial implications to the Indonesian tax authority in strengthening its tax intelligence and maximizing the tax revenues. Keywords: Tax; Tax Intelligence Unit; Investigation; Security; Accumulation.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/59450 |
collection |
DOAJ |
language |
Indonesian |
format |
Article |
sources |
DOAJ |
author |
I Gusti Putu Aditya Kusuma Agus Fredy Maradona |
spellingShingle |
I Gusti Putu Aditya Kusuma Agus Fredy Maradona Peran Intelijen Perpajakan dalam Meningkatkan Penerimaan Pajak E-Jurnal Akuntansi |
author_facet |
I Gusti Putu Aditya Kusuma Agus Fredy Maradona |
author_sort |
I Gusti Putu Aditya Kusuma |
title |
Peran Intelijen Perpajakan dalam Meningkatkan Penerimaan Pajak |
title_short |
Peran Intelijen Perpajakan dalam Meningkatkan Penerimaan Pajak |
title_full |
Peran Intelijen Perpajakan dalam Meningkatkan Penerimaan Pajak |
title_fullStr |
Peran Intelijen Perpajakan dalam Meningkatkan Penerimaan Pajak |
title_full_unstemmed |
Peran Intelijen Perpajakan dalam Meningkatkan Penerimaan Pajak |
title_sort |
peran intelijen perpajakan dalam meningkatkan penerimaan pajak |
publisher |
Universitas Udayana |
series |
E-Jurnal Akuntansi |
issn |
2302-8556 |
publishDate |
2020-08-01 |
description |
This study aims to explore the role of the tax intelligence unit in increasing tax revenues in Indonesia. This study employs a qualitative approach, particularly the case study method, using the Bali Regional Tax Office as a research setting. Through in-depth interviews and a data analysis that comprises of data condensation, data display, and conclusion drawing and verification, this study shows that the tax intelligence unit performs effectively in boosting tax revenues through three main steps: investigation, security, and accumulation. The findings of this study present substantial implications to the Indonesian tax authority in strengthening its tax intelligence and maximizing the tax revenues.
Keywords: Tax; Tax Intelligence Unit; Investigation; Security; Accumulation. |
url |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/59450 |
work_keys_str_mv |
AT igustiputuadityakusuma peranintelijenperpajakandalammeningkatkanpenerimaanpajak AT agusfredymaradona peranintelijenperpajakandalammeningkatkanpenerimaanpajak |
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