PEMBUKTIAN TEMUAN HASIL PEMERIKSAAN ATAS SPT WP DALAM RANGKA PEMERIKSAAN PAJAK

Abstract

The results of the audit are in the form of tax audit findings which are communicated to the taxpayer and will be the source of the taxpayer's subsequent legal remedies, namely objections or lawsuits, and appeal of tax disputes. Data from the results of tax court decisions show that there are still more losses of tax institutions than taxpayers during tax disputes. The purpose of writing is so that the Tax Auditor is able to make evidences on the findings of the audit results that can defend the results of the examination during tax disputes in the tax court. The research method used a qualitative descriptive approach by collecting data on the results of the decision on tax dispute appeal, related Tax law or regulations and interviews with informants. The analysis is carried out with a qualitative analysis approach and draws conclusions from general facts to be specific. The results of the research from the data and literature reveal that the evidence prepared by the examiner still needs to be completed. This means that it is necessary to provide guidance for the examiner in presenting evidence of examination from the implementation of the examination.