Global Academy of Training and Research Journal

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DOI 10.35609/gjbssr.2015.3.4(5)

Reference to this paper should be made as follows: Zarefar, A; Zarefar, A; Andreas. (2015). The Effect of Tax Inspection in Compliance With Taxpayers Pay Income Tax (Income Tax article 25) Case Study on Tax Office Pratama Tampan Pekanbaru, Global J. Bus. Soc. Sci. Review, 3 (4): 29 – 35. https://doi.org/10.35609/gjbssr.2015.3.4(5)

Received: September 14, 2015 | Accepted: October 9, 2015

The Effect of Tax Inspection in Compliance With Taxpayers Pay Income Tax (Income Tax article 25) Case Study on Tax Office Pratama Tampan Pekanbaru
Atika Zarefar, Arumega Zarefar, Andreas
Polytechnic Caltex of Riau, Indonesia Riau University, Indonesia Abstract

Objective - The purpose of this study is to determine the effect of tax inspections of compliance in the corporate taxpayers pay income tax in particular article 25 of income tax on Tax Office (KPP) Pratama Pekanbaru Tampan.

Methodology/Technique - The object of this study is the taxpayers who examined his or Tax Assessment Letter (SKP) published in 2012. There are 17 corporate that used as a sample of this research. The method that using to analyse is a descriptive quantitative method.

Findings - The results of this study demonstrate that there is no influence of the tax inspections for compliance in the corporate taxpayers pay income taxes, especially income tax article 25.

Novelty - In this research, we finding that assessment which did by tax officer not influence the compliance of the corporate taxpayers. This is not in line with the object of doing an assessment.

Type of Paper - Conceptual

Keywords: Tax inspections, compliance, income tax article 25, descriptive quantitative method

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