UPAYA PENINGKATAN KEMENANGAN DIREKTORAT JENDERAL PAJAK PADA PENGADILAN PAJAK MELALUI KUALITAS HASIL PEMERIKSAAN DAN PERSIDANGAN BANDING

Fadhillah, Rifqi Arya (2024) UPAYA PENINGKATAN KEMENANGAN DIREKTORAT JENDERAL PAJAK PADA PENGADILAN PAJAK MELALUI KUALITAS HASIL PEMERIKSAAN DAN PERSIDANGAN BANDING. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk menggali upaya peningkatan kemenangan DJP pada Pengadilan Pajak, khususnya melalui peningkatan kualitas hasil pemeriksaan dan faktor lainnya yang terdapat pada persidangan banding. Latar belakang yang memantik diangkatnya topik tersebut adalah fenomena rendahnya tingkat kemenangan DJP saat ini, sehingga berdampak terhadap kurang optimalnya penerimaan pajak. Penelitian dilakukan secara kualitatif dengan data yang diperoleh melalui wawancara. Informasi yang digali dari informan adalah dampak kualitas hasil pemeriksaan dan faktor lain di persidangan banding terhadap kemenangan DJP. Faktor yang menentukan kualitas hasil pemeriksaan juga dibahas sebagai dasar mengidentifikasi kelemahan yang menyebabkan kualitas hasil pemeriksaan belum maksimal. Penelitian menemukan bahwa kualitas hasil pemeriksaan sangat berperan dalam menentukan kemenangan DJP pada Pengadilan Pajak dan lebih dominan dibanding faktor lain di persidangan banding. This research aims to explore efforts to improve the Directorate General of Taxes' (DGT) success rate in Tax Court, particularly through enhancing the quality of tax audit and other factors present in appeal hearings. The underlying motivation for raising this topic is the phenomenon of the current low success rate of DJP, which consequently affects the suboptimal tax revenue collection. The research is conducted qualitatively with data obtained through interviews. Information gathered from informants includes the impact of the quality of tax audit and other factors in appeal hearings on DJP's success. The factors determining the quality of tax audit are also discussed as the basis for identifying weaknesses that lead to suboptimal tax audit quality. The research finds that the quality of tax audit plays a significant role in determining DJP's success in Tax Court and is more dominant than other factors in appeal hearings.

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