MAKNA PROFESIONALISME BAGI DIRI PETUGAS PEMERIKSA PAJAK
Abstract: The Meaning of Professionalism for Tax Auditors. This study aims to obtain an overview of the meaning of professionalism by the tax auditor in carrying out his duties. The research data was collected by conducting a review of existing theories, interviews, and informant observations where...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2019-08-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | https://jamal.ub.ac.id/index.php/jamal/article/view/1168/pdf |
| Summary: | Abstract: The Meaning of Professionalism for Tax Auditors. This study aims to obtain an overview of the meaning of professionalism by the tax auditor in carrying out his duties. The research data was collected by conducting a review of existing theories, interviews, and informant observations where the data were analyzed using the phenomenology. The results of the study provide a new meaning of professionalism in tax audits, namely the process of examining taxpayers carried out following applicable procedures. The results of these studies can be information material for policymakers in the Tax Regulatory to take policies related to examinations conducted by tax audit officers. |
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| ISSN: | 2086-7603 2089-5879 |