Faktor Sarana & Prasarana Pengusulan Pemeriksaan Bukti Permulaan (Studi Kasus Kantor Wilayah Direktorat Jenderal Pajak Sumatera Utara Satu)

Abstract

At the time of tax auditing is found indication of tax crime, the tax audit will be followed up with Preliminary Evidance Audit (Pemeriksaan Bukti Permulaan) as mandated in the tax law. The follow-up to the Preliminary Evidance Audit begins with the Tax Auditor proposes the Preliminary Evidance Audit the preparation of a report which is a bundle of Information, Data, Reports and Complaint (Informasi, Data, Laporan, Pengaduan). In fact the proposed Preliminary Evidance Audit is rarely done by Tax Auditor. There are factors that influence law enforcement according to Prof. Soerjono Soekanto among others is facility and Infrastructure factor. This study wanted to know what facilities and infrastructure influenced the proposal of Preliminary Evidance Audit. The research method is juridical empirical legal research with data collection technique with interview to respondent and resource person. Samples taken by purposive sampling are the tax auditor of Taxes in the Regional Offices of DGT Sumut I. The results of the research indicate that the sense of security and time of audit are the dominant factors that can influence the proposing preliminary evidance audit by tax auditor.