Faktor Hukum Yang Mempengaruhi Pengusulan Pemeriksaan Bukti Permulaan Oleh Fungsional Pemeriksa Pajak di Lingkungan Kanwil DJP Sumut I
Abstract
Abstract
The purpose of the study is to find out what are the considerations for doing an action proposal of the Preliminary Evidence Audit and not making a proposal for a Preliminary Evidence Audit from the aspect of legal factors. Legal aspects here as stated by Prof.Soerjono Soekanto about the factors that influence law enforcement namely Legal factors, Law Enforcement factors, Facilities and Infrastructure factors, Community factors, and Cultural factors. The legal factor itself consists of conformity aspects of law formation with the principle of law formation, the existence of rules of implementation, and clarity of meaning in its provisions. The other purpose of this research is to find out the limits of tax crime that should be followed up with the Preliminary Evidence Audit , so that the implementation in the field becomes clearer. The research method used is juridical empirical legal research that is legal research that aims to see the effectiveness of law in society. The type of data used as analysis material is primary data and secondary data. Primary data is obtained directly from the source both interviews, observations and reports in the form of unofficial documents which are then processed by the researcher. The researcher will conduct interviews with the respondents, namely the Tax Auditor in the Regional Office of the North Sumatra Directorate General of Tax (DGT) and the resource persons. The results of the study showed that the clarity of the policy of the proposed Preliminary Evidence Audit as part of the legal factor was the dominant factor that could influence the proposal of the Preliminary Evidence Audit by Tax Auditor. Likewise, it was also found that the normative provisions for Preliminary Evidence Audit proposing a were clearly stipulated in statutory provisions.
Keywords: Tax Enforcement, Proposed of Premilinary Evidance Audit, Law factor.
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