MEMAHAMI ASPEK INTERPERSONAL SKILL FUNGSIONAL PEMERIKSA PAJAK DI DIREKTORAT JENDERAL PAJAK.

Fahrizal, Akbar (2024) MEMAHAMI ASPEK INTERPERSONAL SKILL FUNGSIONAL PEMERIKSA PAJAK DI DIREKTORAT JENDERAL PAJAK. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Rasio perpajakan di Indonesia masih tergolong rendah ketika dibandingkan dengan negara-negara ASEAN. Rendahnya rasio perpajakan ini menandakan penerimaan negara yang belum dalam kondisi yang optimal. DJP selaku penghimpun penerimaan negara perlu meningkatkan penerimaan negara yaitu dengan meningkatkan kepatuhan perpajakan. Kepatuhan tersebut dapat ditingkatkan dengan meningkatkan kualitas pemeriksaan pajak. Penelitian ini bertujuan untuk memahami aspek interpersonal skills Fungsional Pemeriksa Pajak dalam proses pemeriksaan di Direktorat Jenderal Pajak. Interaksi antara pemeriksa pajak dan Wajib Pajak sangat berkaitan erat dengan kemampuan interpersonal yang dikuasai oleh pemeriksa pajak. Metode penelitian yang digunakan penelitian ini adalah metode kualitatif. Data penelitian diperoleh melalui proses wawancara mendalam dengan informan yang relevan. Hasil penelitian menunjukan bahwa interpersonal skills memiliki peran dalam mengefektifkan proses pemeriksaan pajak melalui upaya mengatasi hambatan pemeriksaan pajak dan upaya meyakinkan Wajib Pajak. Aspek interpersonal skills memberikan pengaruh terhadap persepsi dan harapan yang dimiliki oleh Wajib Pajak. Adapun karakteristik ideal bagi interpersonal skills pemeriksa pajak adalah berintegritas, profesional, adaptif, berempati, dan berkomunikasi dengan baik. The tax ratio in Indonesia is still relatively low when compared with ASEAN countries. This low tax ratio indicates that state revenues are not yet in optimal condition. DJP as the collector of state revenues needs to increase state revenues, namely by increasing tax compliance. Compliance can be improved by improving the quality of tax audits. This research aims to understand the interpersonal skills aspect of the Functional Tax Auditor in the audit process at the Directorate General of Taxes. The interaction between tax auditors and taxpayers is closely related to the interpersonal skills mastered by tax auditors. The research method used in this research is a qualitative method. Research data was obtained through an in-depth interview process with relevant informants. The research results show that interpersonal skills have a role in making the tax audit process more effective through efforts to overcome obstacles to tax audits and efforts to convince taxpayers. The interpersonal skills aspect influences the perceptions and expectations of taxpayers. The ideal characteristics for a tax auditor's interpersonal skills are integrity, professionalism, adaptability, empathy and good communication.

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