Effectiveness of Tax Intensification Through The Examination in Efforts to Increase Value Added Tax

Abstract

The purpose of the study was to determine the effectiveness of the implementation of tax intensification through examination at Medan PoloniaTax Office for the period 2013 2017. The research site was in Medan PoloniaTax Office and the period of observalue-added taxion was from 2013 2017. The object of the research was intensification activities through examination. The type of research was a field study of the data collection techniques through observalue-added taxion, interviews, and documentation. The data analysis technique used was descriptive qualitative. Based on the results of the study, in 2013 the Medan Polonia Tax Office had a percentage that was included in the category quite sufficient for the effectiveness of tax intensification through examination from the realization of the tax audit order and had increased to more than 100% so that the category is very active. The tax intensification activity through the examination results of the issuance of Notice of Tax Underpayment Assessment in the effort to collect the value-added tax arrears was still below the target with the category ineffective for 2013-2014 and 2016 2017.