ANALISIS KINERJA PEMERIKSAAN PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Banjarmasin)

This study aims to analyze the effectiveness of tax audits and supporting factors and inhibit tax audits at the Pratama Tax Service Office (KPP) Banjarmasin for the period 2015-2017. This study is a descriptive study using primary data, namely the distribution of questionnaires and secondary data, namely documentation of data contained in KPP Pratama Banjarmasin. The method of this research is to analyze the effectiveness of the results of performance measurement by using 3 ratios and questionnaires that have been distributed. Based on the analysis of the 3 ratios used, the results obtained are the audit coverage ratio (ACR) experiencing fluctuations, the ratio of acceptance of examination and billing extra effort states ineffective and the ratio of Tax Assessment Letter (SKP) approved by the taxpayer declares effective