Prosedur Pengawasan Wajib Pajak oleh Account Representative (AR) Seksi Pengawasan IV di Kantor Pelayanan Pajak Madya Medan

Abstract

Account Representatives have an important role in implementing strategies for the realization of tax functions, one of which is taxpayer supervision. The purpose of writing this final project is to find out the taxpayer supervision procedures by the Supervision Section IV Account Representative and to find out the obstacles faced by the Supervision Section IV Account Representative when supervising taxpayers. From the results of the writing carried out in this report that taxpayer supervision is a series of data research activities to follow-up supervision in the context of extracting taxation potential, monitoring compliance with taxpayer tax obligations in accordance with the provisions of laws and regulations in the field of taxation.