Aspek Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak



The objective of the paper is to discuss about the functions of tax return for both sides (taxpayers and tax authority).  For taxpayers, the tax return is a means to report the implementation of their tax obligations during a fiscal year including tax installment or tax withheld by withholding agent, the calculation of tax liability and the tax liability that has to be paid.  
For tax authority, the tax returns is the feedback to conduct its functions to perform tax services, tax dissemination and law enforcement with the objection to improve the taxpayers compliance.  Tax audit is a part of law enforcement which is conducted to provide deterrent effect for taxpayers. Tax audit is also considered as part of tax services because the results of audit as reference for taxpayers to improve their bookkeeping as the base to determine tax liability.


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