Research Article
Effectiveness of Tax Intensification Through The Examination in Efforts to Increase Value Added Tax
@INPROCEEDINGS{10.4108/eai.8-10-2018.2288713, author={Nurlela Nurlela1 and Iwan Kesuma Sihombing}, title={Effectiveness of Tax Intensification Through The Examination in Efforts to Increase Value Added Tax }, proceedings={Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia}, publisher={EAI}, proceedings_a={ICEMAB}, year={2019}, month={10}, keywords={effectiveness tax intensification examination value added tax revenue}, doi={10.4108/eai.8-10-2018.2288713} }- Nurlela Nurlela1
Iwan Kesuma Sihombing
Year: 2019
Effectiveness of Tax Intensification Through The Examination in Efforts to Increase Value Added Tax
ICEMAB
EAI
DOI: 10.4108/eai.8-10-2018.2288713
Abstract
The purpose of the study was to determine the effectiveness of the implementation of tax intensification through examination at Medan PoloniaTax Office for the period 2013 - 2017. The research site was in Medan PoloniaTax Office and the period of observalue-added taxion was from 2013 - 2017. The object of the research was intensification activities through examination. The type of research was a field study of the data collection techniques through observalue-added taxion, interviews, and documentation. The data analysis technique used was descriptive qualitative. Based on the results of the study, in 2013 the Medan Polonia Tax Office had a percentage that was included in the category quite sufficient for the effectiveness of tax intensification through examination from the realization of the tax audit order and had increased to more than 100% so that the category is very active. The tax intensification activity through the examination results of the issuance of Notice of Tax Underpayment Assessment in the effort to collect the value-added tax arrears was still below the target with the category ineffective for 2013-2014 and 2016 - 2017.
