Malpraktek Pemotongan dan Pemungutan Pajak oleh Bendaharawan Pemerintah

Abstract

This study aims to investigate the implementation and collection of tax cuts by the Government Chamberlain-as one of the potential sources of the increase in tax revenue. This study used descriptive qualitative approach. The object of research was the Government Chamberlain Education Department of Kabupaten Bangkalan. Tax regulations that were used to analyze in this study are tax regulations for that year. Data was obtained by unstructured interview, observation and documentation study. The results showed that the implementation of cuts and tax collections made by the Chamberlain at the Department of Education Bangkalan was still not optimal and did not comply with tax regulations.

Keywords

• bendaharawan pemerintah
• pemotongan pajak
• pemungutan pajak
• malpraktek perpajakan