PEMERIKSAAN TERHADAP WAJIB PAJAK YANG TIDAK MENYAMPAIKAN SPT. KETENTUAN DAN PEMILIHANNYA SESUAI SE-15/PJ/2018
KETENTUAN DAN PEMILIHANNYA SESUAI SE-15/PJ/2018 OLEH DIREKTORAT JENDERAL PAJAK
The ratio of individual SPT compliance is still relatively low,As recommended by the IMF One of the efforts to increase tax revenue is through examination of taxpayers. In the context of selecting taxpayers who are priority audits to be more objective and on target, SE-15 / PJ / 2018 . which states,that a Special Audit can be carried out on Taxpayers who do not submit SPT.
This study uses normative legal research methods with descriptive analysis from the data of Potential Mining Priority Target List (DSP3) which has been collected from the participants of the Audit Management training
The results showed that quite a number of KPPs proposed special examinations with the Indicator of Not submitting SPT however, the average number proposed per each KPP is only one or two taxpayers.
so that not many taxpayers are proposed to be examined on the base of not submitting SPT.