Strengthening Tax Audit Management by Controlling and Auditors' Competence: Tax Court Case in Indonesia
DOI:
https://doi.org/10.54099/aijms.v2i2.668Abstract
The Directorate General of Taxes (DGT) has proper tax audit management regulations, but the implementation still needs to be improved so that audits become effective. To find out these needs, a case study is conducted by discussing the dispute in the Tax Court Decision. This article finds that there is still a lack of communication between units in the DGT in the audit process, the use of professional judgment by the auditor is not fully following the regulations but it is effective, the follow-up audits are still incomplete, and the honesty in conveying facts is a problem. Disputes can be resolved when the required data from the other tax offices are available at the Court. If this data is available at the time of the audit, then there is no need for a dispute. This article suggests the need to increase controlling and competence of tax auditors. Controlling needs to improve during the audit process as well as evaluation of the results of follow-up audits, especially when it involves other units in the DGT such as the tax offices. The competence is enhanced by understanding the industry of the audited taxpayer.
References
Ab, S. (2022). Peningkatan Pengetahuan Serta Budaya Berbahasa Indonesia Pada Sdn 015 Pumbejagi Kelurahan Taramanu, Kabupaten Polewali Mandar. Jurnal Pengabdian Masyarakat Akademisi, 1(4), Article 4. https://doi.org/10.54099/jpma.v1i4.258
Beer, S., Kasper, M., Kirchler, E., & Erard, B. (2020). Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-Employed Taxpayers. CESifo Economic Studies, 66(3), 248–264. https://doi.org/10.1093/cesifo/ifz018
Biemans, W., Malshe, A., & Johnson, J. S. (2022). The sales-marketing interface: A systematic literature review and directions for future research. Industrial Marketing Management, 102(February), 324–337. https://doi.org/10.1016/j.indmarman.2022.02.001
Deviana, D. S., Agusra, D., & Prihastuti, A. H. (2021). Does Standardization of Service Tax Volunteer and Location Affect on Taxpayer Satisfaction? International Journal of Islamic Business and Management Review, 1(1), Article 1. https://doi.org/10.54099/ijibmr.v1i1.52
Direktorat Jendral Pajak. (2013). Pedoman Penggunaan Metode dan Teknik Pemeriksaan. Surat Edaran Direktur Jenderal Pajak Nomor SE-65/PJ/2013, Article Nomor SE-65/PJ/2013.
Direktorat Jendral Pajak. (2017). RENCANA, STRATEGI, DAN PENGUKURAN KINERJA PEMERIKSAAN TAHUN 2017. SURAT EDARAN DIREKTUR JENDERAL PAJAK NOMOR SE - 11/PJ/2017.
Homburg, C., Jensen, O., & Krohmer, H. (2008). Configurations of marketing and sales: A taxonomy. Journal of Marketing, 72(2), 133–154. https://doi.org/10.1509/jmkg.72.2.133
Indonesia, K. K. R. (2018). Nomor SE-15/PJ/2018 Tentang Kebijakan Pemeriksaan Direktur Jenderal Pajak. Surat Edaran Direktur Jenderal Pajak.
Indonesia, M. P. R. (2022). Peraturan Menteri Perdagangan Republik Indonesia Nomor 17 Tahun 2022 Tentang Perdagangan Gula Kristal Rafinasi. Berita Negara Republik Indonesia, 434, 1–10.
Iskamto, D. (2015). Anomali Pasar Pada Bursa Efek Indonesia. Jurnal Tepak Manajemen Bisnis, VII(3).
Iskamto, D. (2016). Industri Keuangan Bank Syariah Nasional Dalam Masyarakat Ekonomi ASEAN. Jurnal Ekonomi dan Bisnis Islam (JEBI), 1(1), 16–27.
Kasper, M., & Alm, J. (2022). Audits, audit effectiveness, and post-audit tax compliance. Journal of Economic Behavior and Organization, 195(December 2021), 87–102. https://doi.org/10.1016/j.jebo.2022.01.003
Nathan C.Goldmana, KathleenHarris, M., & C.Ome, T. (2022). Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts. Accounting, Organizations and Society, 99.
Novita, W. & Rahmi Fahmy. (2022). Tax Planning on The Multinational Companies in Indonesia. Asean International Journal of Business, 1(1), 1–9. https://doi.org/10.54099/aijb.v1i1.65
Pajak, M. P. (2022). Putusan Nomor PUT-000186.15/2020/PP/M.VIA. Sekretariat Pengadilan Pajak.
Pemerintah Republik Indonesia. (2008). Undang-Undang Nomor 36 Tahun 2008 Tentang Perubahan Keempat atas Undang-Undang No 7 Tahun 1983 Tentang Pajak Penghasilan. Republik Indonesia.
Prihastuti, A. H., Agusra, D., Sofyan, D., & Sukri, S. A. (2022). The Effect of Taxpayer Perception and Trust in the Government on Taxpayer Compliance with the Voluntary Disclosure Program. Adpebi International Journal of Multidisciplinary Sciences, 1(1), Article 1. https://doi.org/10.54099/aijms.v1i1.202
Rablen, M. D. (2014). Audit Probability Versus Effectiveness : The Beckerian Approach Revisited. Journal of Public Economy Theory, 16(2), 322–342.
Republik Indonesia. (2014). Apatur Sipil Negara. Undang-Undang Republik Indonesia No.5 Tahun 2014, 1–104.
Sultony, A. (2018). Diskresi dalam penentuan hasil pemeriksaan pajak untuk ditindaklanjuti penegakan hukum pidana di bidang perpajakan. Simposium Nasional Keuangan Negara, 2009, 477–496.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Adpebi International Journal of Multidisciplinary Sciences
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
