PELAKSANAAN PEMERIKSAAN PAJAK BERDASARKAN PERATURAN MENTERI KEUANGAN NOMOR 17 TAHUN 2013 PADA KPP PRATAMA PASURUAN

Tax is a paid contribution that should be done by a taxpayer, both an individual and a corporate taxpayer to the state under the law and do not receive direct remuneration. Audits are series of activities to collect and process data, information, and evidence carried out in an objective and professional manner based on an inspection standard to test compliance with taxation obligations and for other purposes in order to implement the provisions of tax laws and regulations. This study aimed to find out the tax audits procedure based on Minister of Finance Regulation, evaluated the implementation of the tax audits at KPP Pratama Pasuruan in accordance with the Minister of Finance Regulation, and the Auditors’ constrained during the inspection process. This research used a descriptive qualitative approach in the sense of presentation that was in the form of words. The data obtained from the results of interviews with the Tax Auditor at KPP Pratama Pasuruan. The results of the study indicated that the inspection procedures at KPP Pratama Pasuruan had followed the Minister of Finance Regulations and the additional discussion of the QA Team, the obstacles experienced by the Auditor and efforts through providing guidance and knowledge to taxpayers regarding tax regulations