TATA CARA PEMERIKSAAN PAJAK PADA SEKSI PEMERINKSAAN

Agus Bandiyono

Abstract


This study aims to determine the procedure of examination applied to the Inspection
Section in KPP Pratama Jakarta Jatinegara. The research method used literature study and field
study conducted to obtain data describing the actual condition in the field. The results of this
study indicate that the inspection process in KPP Pratama Jatinegara has been in accordance with
Regulation of the Minister of Finance No. 17 / PMK.03 / 2013 on the Procedure of Inspection as
amended by Regulation of the Minister of Finance No. 184 / PMK.03 / 2015.


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