Critical Analysis of Tax Audit Process: Evaluative Study at DGT Regional Office of South Jakarta II
Abstract
A tax audit constitutes a primary business process within the framework of the DGT. While the efficacy of tax audits in augmenting tax revenue is evident, their concomitant effect of escalating tax disputes in the tax court is equally salient. The objective of this study is to evaluate the tax audit process at DGT. The evaluation employs criteria from the Organization for Economic Co-Operation and Development (OECD), including accuracy, efficiency, objectivity, transparency, fairness, completeness, defensibility, and consistency. The research method employed is qualitative, with a case study approach. The data were collected through surveys, document analysis, and interviews. The research focuses on the DGT Regional Office of South Jakarta II. The research encompasses a specific audit type, namely a field audit conducted by functional tax auditors, spanning the period from 2021 to 2023. The results demonstrated that a portion of the tax audit process has been conducted in alignment with OECD criteria. However, there is room for improvement in audit processes, particularly regarding the identification of taxpayer non-compliance. Furthermore, the audit process can be conducted in accordance with the criteria if the taxpayer is cooperative.
Keywords: Tax Audit; Evaluation; OECD.
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References
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Wuryaningsih, H., & Nuryanah, S. (2024). Tantangan Pengawasan Transaksi Afiliasi atas Pinjaman Intragrup oleh Account Representatitve. E-Jurnal Akuntansi, 1945-1956.
Alm, J., Martinez V, J., & McClellan, C. (2016). Corruption and Firm Tax Evasion. Journal of Economic Behavior & Organization, 146-163.
Andi, A., Tirani, C., & Ginanjar, S. (2020). Pengaruh Pemeriksaan Pajak dan Sanksi Pajak Serta Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Badan PPh Pasal 25 Pada KPP Pratama Kab. Pandeglang. Indonesian Journal of Accounting Bussiness, 1-27.
Andri, M., Winarningsih, S., & Devano, S. (2021). Efektivitas Pemeriksaan Pajak di Indonesia. Balance: Jurnal Akuntansi dan Bisnis, 41-54.
Anta Kusuma, I., Setiawan, B., & Yanuar Sugiharto, D. (2019). Menakar Kualitas Pemeriksaan Pajak Dalam Sengketa Pajak. Indonesia Tax Journal, 77-84.
Ardianti, P. (2023). Faktor-Faktor Yang Berpengaruh Terhadap Kepatuhan Wajib Pajak Badan di KPP Pratama Gianyar. Jurnal Riset Akuntansi Mercu Buana, -.
Ardin, G. (2023). Improving Effectiveness and Efficiency of Tax Objection Process: Lesson Learned From Japan. Indonesian Treasury Review 8(1), 1-15.
Astuti, T., & Gunadi. (2021). Analisis Pemeriksaan Pajak Dengan Model Compliance Risk Management (CRM) dalam Meningkatkan Penerimaan Pajak pad KPP Pratama Senen. Syntax Literate Jurnal Ilmiah Indonesia, -.
Avci, O., & Demirci, Z. (2021). Advantages of Tax Audit. Economic and Financial Analysis, 131-141.
Bachar Shabirin, M., & Roekhudin. (2015). Evaluasi Efektivitas Pemeriksaan Pajak (Studi Kasus pada Kantor Pelayanan Pajak Pratama Singosari). Jurnal Ilmiah Mahasiswa FEB, -.
Birskytel, L. (2013). Effects of Tax Auditing: Does The Deterrent Deter? Research Journal Of Economics, Business and ICT Vol 8 Issue 2, -.
Chalu, H., & Mzee, H. (2017). Determinants of tax audit effectiveness in Tanzania. University of Dar es Salaam Business School, -.
Creswell, J. W. (2014). Penelitian Kualitatif & Desain Riset: Memilih Diantara Lima Pendekatan. Yogyakarta: Pustaka Pelajar.
Direktorat Jenderal Pajak. (2023). Laporan Tahunan 2022. Jakarta: Direktorat Jenderal Pajak.
Direktorat Jenderal Pajak. (2024). Laporan KInerja DJP 2023. Jakarta: Direktorat Jenderal Pajak.
Farrar, J., Thorne, L., W. Massey, D., & Osecki, E. (2018). Tax Fairness: Conceptual Foundations and Empirical Measurement. Journal of Business Ethics.
Hamilton, S. (2012). New Dimensions in Regulatory Compliance-Building The Bridge to Better Compliance. eJournal of Tax Research, 483-531.
Ilyas, W. B., & Burton, R. (2013). Hukum Pajak: Teori, Analisis, dan Perkembangannya. Jakarta: Penerbit Salemba Empat.
Kasper, M., & Alm, J. (2022). Audits, audit effectiveness, and post-audit tax compliance. Journal of Economic Behavior and Organization, 87-102.
Kogler, C., Mittone, L., & Kirchler, E. (2016). Delayed feedback on tax audits affects compliance and fairness perceptions. Journal of Economic Behavior & Organization, 81-87.
Lennox, C., Li, W., Pittman, J., & Wang, Z.-T. (2019). The Determinants and consequences of tax audits:some Evidence from China. The Journal of the American Taxation Association 41(1), 91-122.
Marlisza, D., & Yulianti. (2022). Analisis Audit Coverage Ratio Dalam Rangka Meningkatkan KInerja Pemeriksaan Pajak. Journal of Applied Business and Economic (JABE), 228-251.
Mawani, A., & Umashaker Trivedi, V. (2021). Collusive vs coercively corrupt tax auditors and their impact on tax compliance. Journal of Behavioral and Experimental Finance, -.
Miles, M. B., & Huberman, A. M. (2014). Analisis Data Kualitatif. Jakarta: Penerbit Universitas Indonesia.
Nugrahanto, A., & Asikin, N. (2022). Implementasi Compliance Risk Management dalam Pengawasan Wajib Pajak, studi kasus KPP Madya Makassar. Jurnal BPPK Badan Pendidikan dan Pelatihan Keuangan, 24-34.
OECD. (2006). Strengthening Tax Audit Capabilities: General Principles and Approaches. OECD.
Purba, T., & Rahadian, D. (2019). Penyelesaian Sengketa Pajak Pada KPP Kota Jayapura. Jurnal Ekologi Birokrasi, 11-22.
R. Ulbrich, C., & Antoniou, C. (2019). Public Tax Transparency. Zurich: PwC.
Romadhaniah, & Rosid, A. (2019). Menakar Efektivitas Penegakan Hukum Dalam Meningkatkan Kepatuhan Pajak Di Indonesia. Direktorat Jenderal Pajak, -.
Rosdiana, H., & Irianto, E. S. (2014). Pengantar Ilmu Pajak: Kebijakan dan Implementasi di Indonesia. Jakarta: Rajawali Pers.
Sibarani, Y. A. (2023). Evaluasi Penerapan Batasan Peredaran Bruto Tertentu Tidak Dikenakan Pajak Penghasilan Final (Studi Kasus Pada KPP Pratama Jakarta Pasar Rebo). Universitas Indonesia, -.
Suhayati, E. (2017). Pengaruh Kompetensi dan Independensi Terhadap Kualitas Hasil Pemeriksaan Pajak (Survei pada 3 KPP di Wilayah Kota Bandung). Jurnal Riset Akuntansi, 26-36.
Supriyadi, Setiawan, B., & Matius Bintang, R. (2019). Evaluasi Lembaga Keberatan Dalam Penyelesaian Sengketa Pajak Yang Adil Di Direktorat Jenderal Pajak. Jurnal Pajak Indonesia, 6-19.
Supriyatin, E., Ali Iqbal, M., & Indradewa, R. (2019). Analysis of Auditor Competencies and Job Satisfaction on Tax Audit Quality Moderated by Time Pressure (Case Study of Indonesian Tax Office). International Journal of Business Excelllence, Vol 19 No 1 pp 119-136.
Syahlan, D. R. (2021). Evaluasi Efektivitas Pemeriksaan Pajak Studi Kasus Pada KPP Pratama Bengkulu Dua. Universitas Indonesia, -.
Tarfa, E., Tarekegn, G., & Yosef, B. (2020). Effects Of Tax Audit On Revenue Generation. Journal of International Trade, Logistics and Law, Vol 6 Num 1, p 65-74.
Tobing, A., Candradewini, & Enjat Munajat, M. D. (2023). Efektivitas Pemeriksaan Pajak Pada Wajib Pajak Badan Di Kantor Pelayanan Pajak Pratama Medan Barat. Jurnal Administrasi Negara, 64-70.
Trisnawati, Y. (2021). Evaluasi Proses Penelaahan Keberatan Pajak. Univesitas Indonesia, -.
Verboon, P., & Goslinga, S. (2009). The role of fairness in tax compliance. Netherland Journal in Psychology, 136-145.
Wuryaningsih, H., & Nuryanah, S. (2024). Tantangan Pengawasan Transaksi Afiliasi atas Pinjaman Intragrup oleh Account Representatitve. E-Jurnal Akuntansi, 1945-1956.
Published
2025-01-30
How to Cite
ARIF, Khoerul; ROSID, Arifin.
Critical Analysis of Tax Audit Process: Evaluative Study at DGT Regional Office of South Jakarta II.
E-Jurnal Akuntansi, [S.l.], v. 35, n. 1, jan. 2025.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/120769>. Date accessed: 04 feb. 2025.
doi: https://doi.org/10.24843/EJA.2025.v35.i01.p01.
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