Gede Dion Syailendra and Hamidah (2019) Makna Profesionalisme bagi Diri Petugas Pemeriksa Pajak. Jurnal Akuntansi Multiparadigma, 10 (2). pp. 241-261. ISSN 2086-7603, eISSN: 2089-5879

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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 ob-servations where the data were analyzed using the phenomenology study approach technique. 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.

Item Type:	Article
Uncontrolled Keywords:	keahlian, manajemen risiko, pengalaman, wajib pajak
Subjects:	H Social Sciences H Social Sciences > HJ Public Finance H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:	Creators NIM Gede Dion Syailendra NIM041714253037 Hamidah NIDN0024076403
Depositing User:	Tn Sugeng Riyanto
Date Deposited:	16 Jun 2020 03:38
Last Modified:	16 Jun 2020 03:38
URI:	http://repository.unair.ac.id/id/eprint/95657
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