Zikrillah, Muhammad Fikri (2022) Dampak Pandemi Covid-19 Dalam Pelaksanaan Audit Pajak Oleh KPP Pratama Indramayu. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Muhammad Fikri Zikrillah_1302190678.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (20kB) |
|
Text (Abstrak)
02. Abstrak_Muhammad Fikri Zikrillah_1302190678.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (10kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Muhammad Fikri Zikrillah_1302190678.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (198kB) |
|
Text (Bab I)
05. Bab I_Muhammad Fikri Zikrillah_1302190678.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (232kB) |
|
Text (Bab II)
06. Bab II_Muhammad Fikri Zikrillah_1302190678.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (231kB) |
|
Text (Bab III)
07. Bab III_Muhammad Fikri Zikrillah_1302190678.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (479kB) |
|
Text (Bab IV)
08. Bab IV_Muhammad Fikri Zikrillah_1302190678.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (11kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Muhammad Fikri Zikrillah_1302190678.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (18kB) |
Abstract
ABSTRAK Pandemi Covid-19 sudah banyak terjadi di berbagai negara terutama Indonesia. Banyak aktivitas atau kegiatan sulit untuk dilakukan terutaman dalam pelaksanaan audit atau pemeriksaan. pelaksanaan audit atau Pemeriksaan merupakan rangkaian kegiatan yang dilakukan untuk mengevaluasi suatu hal yang menjadi bukti dari pemeriksaan apakah sudah sesuai dengan informasi dan kriteria yang telah ditetapkan. Dalam beberapa kasus pemeriksaan salah satunya adalah mengenai pemeriksaan pajak dimana pemeriksaan pajak dilakukan terhadap wajib pajak untuk mengetahui mengenai kepatuhan perpajakan dari wajib pajak tersebut. Namun akibat kondisi Pandemi Covid-19 tentu akan berpengaruh terhadap kegiatan pemeriksaan pajak. Salah satu yang berpengaruh adalah mengenai pelaksanaannya. Biasanya kegiatan pemeriksaan pajak dilakukan dengan pertemuan secara langsung, namun karena adanya pandemi perubahan pelaksanaan dapat terjadi. Dalam hal ini penulis membuat karya tulis yang mengarah pada permasalahan diatas, dengan metode-metode yang penulis lakukan adalah dengan melakukan observasi melalui wawancara serta kepustakaan seperti buku, jurnal, peraturan, laman atau website untuk mengetahui bagaimana perbandingan antara pemeriksaan pajak pada saat sebelum pandemi covid-19 dengan setelah pandemic covid-19. Tujuan dilakukan hal tersebut adalah Mengetahui apakah persamaan dan perbedaan antara praktik audit pajak selama dengan sebelum pandemi covid-19, Mengetahui apakah persamaan dan perbedaan antara praktik audit pajak selama dengan sebelum pandemi covid-19, Mengetahui langkah apa saja yang diambil untuk menaggulangi kendala selama masa pandemi agar kualitas audit tetap tinggi. Serta bermanfaat untuk kedepan mengembangkan teknik audit saat terjadi keadaan tidak normal, seperti pandemi, dan sebagai refrensi untuk melakukan penelitian pada kantor pelayanan pajak lainnya atau dalam mengembangkan tehnik audit tertentu pada masa yang tidak normal, seperti masa pandemi. / The Covid-19 pandemic has occurred in many countries, especially Indonesia. Many activities or activities are difficult to carry out, especially in carrying out audits or inspections. the implementation of an audit or examination is a series of activities carried out to evaluate a matter that becomes evidence of the examination whether it is in accordance with the information and criteria that have been set. In some cases, one of the audits is the tax audit where the tax audit is carried out on the taxpayer to find out about the tax compliance of the taxpayer. However, due to the Covid-19 pandemic, it will certainly affect tax audit activities. One of the most influential is the implementation. Usually, tax audit activities are carried out with face-to-face meetings, but due to the pandemic, changes in implementation may occur. In this case the author makes a paper that leads to the above problems, with the methods the author does is to make observations through interviews and literature such as books, journals, regulations, pages or websites to find out how the comparison between tax audits before the covid pandemic -19 with the aftermath of the covid-19 pandemic. The purpose of doing this is to find out what are the similarities and differences between tax audit practices during and before the covid-19 pandemic, to know what are the similarities and differences between tax audit practices during and before the covid-19 pandemic, to know what steps were taken to overcome obstacles during this period. pandemic so that audit quality remains high. It is also useful for developing audit techniques in the future when abnormal circumstances occur, such as a pandemic, and as a reference for conducting research at other tax service offices or in developing certain audit techniques during abnormal times, such as during a pandemic.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Pandemi Covid-19, Pelaksanaan Audit atau Pemeriksaan, Wajib Pajak, Pemeriksaan Pajak, Covid-19 pandemic, Implementation of Audit or Audit, Taxpayer, Tax Audit. |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.45 Auditing PKN STAN Subject Area > Audit |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 13 Apr 2023 03:57 |
| Last Modified: | 13 Apr 2023 03:57 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1353 |
Actions (login required)
 |
View Item |