Tax Sanctions from the Authority Perspective

SUMUAN, CINDY FITRIA and Fidiana, Fidiana (2020) Tax Sanctions from the Authority Perspective. Jurnal Ilmiah Akuntansi dan Bisnis, 15 (1). pp. 107-118. ISSN 2303-1018

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Abstract

ax sanctions are imposed by national and local tax authorities to provide a deterrent effect and encourage taxpayer compliance. This research aims to investigate the application of tax sanctions from the perspective of tax authorities. This is a qualitative research that recruited three informants from the tax authorities in the Surabaya Sawahan Tax Office. In-depth interviews comprised the data collection technique used in this research. Data analysis involved data reduction,data presentation and conclusion, and verification. Results showed that the tax sanctions in the Surabaya Sawahan Tax Office have been implemented in accordance with the legal procedures and regulations. Administrative sanctions can be applied through the issuance of tax collection letters conducted through prior research,and criminal sanctions can be imposed by the tax authorities as a last resort

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: Sugeng Sugeng
Date Deposited: 01 Dec 2020 08:48
Last Modified: 08 Jan 2021 07:24
URI: http://repository.stiesia.ac.id/id/eprint/2977

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