Pengaruh Implementasi Kebijakan Pemeriksaan dan Forensik Digital terhadap Kualitas Pemeriksaan dan Keberhasilan Penerimaan Pajak
Abstract
This study aims to obtain empirical evidence on the influence of the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics toward tax audit quality and tax revenue in Bali Regional Office of Directorate General of Taxes. The approach that is used is quantitative approach using purposive sampling method in determining sample and Partial Least Square (PLS) method as data analysis technique. This study revealed that the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics has a positive and significant effect toward tax audit quality and tax revenue collection. Indonesia's tax ratio is still relatively low.
Keywords: Taxpayer Audit Priority; Bank Account Opening; Digital Forensics; Tax Audit Quality, Tax Revenue.
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References
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Al-Sharairi, M. E. (2017). The Role of Forensic Accounting in Limiting Tax Evasion in the Jordanian Public Industrial Shareholding Companies through the Perspective of Jordanian Auditors. International Journal of Economics and Finance, 10(1), 233. https://doi.org/10.5539/ijef.v10n1p233
Arifanda Purba. (2012). Analisis hasil pemeriksaan pajak tahun 2008-2011 untuk menentukan Pola profil wajib pajak badan yang potensial di Kantor Pelayanan Pajak Pratama Jakarta Palmerah. Retrieved from http://lib.ui.ac.id/detail?id=20313723&lokasi=lokal
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Aspexsia, A. P. (2018). Pengaruh Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak di Indonesia (Universitas Gadjah Mada). Retrieved from http://etd.repository.ugm.ac.id/index.phpmod=penelitian_detail&sub=
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Chin, W. W. (1998). The partial least squares approach for structural equation modeling. In Methodology for Business and Management. Modern methods for business research. (pp. 295–336). Retrieved from https://www.researchgate.net/publication/311766005_The_Partial_Least_Squares
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Cohen, J. (1988). Statistical Power Analysis for the Behavioral Sciences (2nd ed.). New York: Lawrence Erlbaum Associates, Publishers.
D’Agosto, E., Manzo, M., Pisani, S., & D’Arcangelo, F. M. (2018). The Effect of Audit Activity on Tax Declaration: Evidence on Small Businesses in Italy. Public Finance Review, 46(1), 29–57. https://doi.org/10.1177/1091142117698035
Darman. (2019). Financial Technology (FinTech): Karakteristik dan Kualitas Pinjaman pada Peer to Peer Lending di Indonesia. Jurnal Manajemen Teknologi, 18(2), 130–137. https://doi.org/10.12695/jmt.2019.18.2.4
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Försterling, F. (1988). Attribution theory in clinical psychology. In J. Harrow (Ed.), Attribution theory in clinical psychology. Oxford, England: John Wiley & Sons.
G. David Garson. (2016). Partial Least Squares (PLS-SEM):Regression & Structural Equation Models. Retrieved from https://www.smartpls.com/resources/ebook_on_pls-sem.pdf
George, D. S., & Diavastis, I. (2015). Tax audit effectiveness in Greek firms: Tax auditors perceptions. Journal of Accounting and Taxation, 7(7), 123–130. https://doi.org/10.5897/jat2015.0186
Gold, A. H., Malhotra, A., & Segars, A. H. (2001). Knowledge management: An organizational capabilities perspective. Journal of Management Information Systems, 18(1), 185–214. https://doi.org/10.1080/07421222.2001.11045669
Gupta, M., & Nagadevara, V. (2007). Audit Selection Strategy for Improving Tax Compliance - Application of Data Mining Techniques. Retrieved from https://www.researchgate.net/publication/254667082_Audit_Selection_Strategy
_for_Improving_Tax_Compliance_-_Application_of_Data_Mining_Techniques
Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM) (Second Edi). Sage publications.
Harelimana, J. B. (2018). Effect of Tax Audit on Revenue Collection in Rwanda. Global Journal of Management and Business Research, 18(2).
Henseler, J., Ringle, C. M., & Sarstedt, M. (2014). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135. https://doi.org/10.1007/s11747-014-0403-8
Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. Advances in International Marketing, 20, 277–319. https://doi.org/10.1108/S1474-7979(2009)0000020014
Hidayat, R., & Cheisviyanny, C. (2013). Pengaruh Kualitas Penetapan Pajak dan Tindakan Penagihan Aktif terhadap Pencairan Tunggakan Pajak. Jurnal WRA, 1(1), 1–20. Retrieved from http://ejournal.unp.ac.id/index.php/wra/article/viewFile/2311/1929
Hulland, J. (1999). Strategic Management Journal. 1. Strategic Management Journal, 20(2), 195–204. Retrieved from http://www.jstor.org/stable/3094025
Irawan, F., & Maharani, S. (2016). Perception Analysis on Tax Audit Quality Jawa Barat I Regional Tax Office (Analisis Persepsi Kualitas Pemeriksaan Pajak: Studi Kasus pada Kanwil DJP Jawa Barat I). Jurnal Ilmiah Akuntansi Universitas Pamulang, 4(2), 958–973. Retrieved from http://openjournal.unpam.ac.id/index.php/JIA/article/view/168
James Alm, Michael Mckee, C. B. (2004). Audit Selection and Firm Compliance with a Broad- based Sales Tax. (April 2019). https://doi.org/10.2139/ssrn.897314
Ken Kwong-Kay Wong. (2013). Partial Least Squares Structural Equation Modelling (PLS-SEM) Techniques Using SmartPLS. Marketing Bulletin, 24. Retrieved from http://marketing-bulletin.massey.ac.nz/V24/MB_V24_T1_Wong.pdf
Khersiat, O. M. (2018). The Role of the Forensic Accountant in the Detection of Tax Fraud in Financial Statements: A Survey Study in the Jordanian Accounting and Auditing Offices and Firms. International Journal of Economics and Finance, 10(5), 145. https://doi.org/10.5539/ijef.v10n5p145
Lestari, N., & Nedya, S. (2019). The Effect of Audit Quality on Tax Avoidance. (January). https://doi.org/10.2991/icastss-19.2019.69
Mebratu, A. A. (2016). Impact of Tax Audit on Improving Taxpayers Compliance : Emperical Evidence from Ethiopian Revenue Authority at Federal Level. International Journal of Accounting Research, 2(12), 1–19. https://doi.org/10.12816/0033279
Ministry of Fiscal Policy Agency, M. of F. of I. (2018). Tax Expenditure Report 2016-2017. Retrieved from http://www.fiskal.kemenkeu.go.id/publikasi/TER/ter2016-2017.pdf
Modugu, K. P., & Anyaduba, J. O. (2014). Impact of tax audit on tax compliance in Nigeria. International Journal of Business and Social Science, 5(9), 207–215.
Murray, J., & Thomson, M. E. (2009). An Application of Attribution Theory to Clinical Judgment. Europe’s Journal of Psychology, 5(3). https://doi.org/10.5964/ejop.v5i3.257
Nnyanzi, J. B., Bbale, J. M., & Sendi, R. (2018). Financial Development and Tax Revenue: How Catalytic Are Political Development and Corruption? International Journal of Economics and Finance, 10(8), 92. https://doi.org/10.5539/ijef.v10n8p92
Nunn, L., McGuire, B. L., Whitcomb, C., & Jost, E. (2006). Forensic Accountants: Financial Investigators. Journal of Business & Economics Research (JBER), 4(2), 1–6. https://doi.org/10.19030/jber.v4i2.2631
OECD. (2000). Improving Access to Bank Information for Tax Purposes. Improving Access to Bank Information for Tax Purposes. https://doi.org/10.1787/9789264181267-en
OECD. (2006). Strengthening Tax Audit Capabilities: General Principles and Approaches. Oecd, 54(October). Retrieved from https://www.oecd.org/tax/administration/37589900.pdf
Okon, B. (2018). Financial Sector Development and Tax Revenue in Nigeria. International Journal of Economics, Commerce and Management, VI(6), 93–109. Retrieved from http://ijecm.co.uk/wp-content/uploads/2018/06/667.pdf
Palil, M., & Mustapha, A. F. (2011). Determinants of tax compliance in Asia: A case of Malaysia. European Journal of Social Sciences, 24, 7–32. Retrieved from https://www.researchgate.net/publication/286587978_Determinants_
of_tax_compliance_in_Asia_A_case_of_Malaysia
Pemerintah Republik Indonesia, R. I. (2017). Peraturan Pemerintah Pengganti Undang-Undang Republik Indonesia Nomor 1 Tahun 2017 Tentang Akses Informasi Keuangan untuk Kepentingan Perpajakan. Retrieved from https://www.ortax.org/ortax/?mod=aturan&page=show&id=16276
Putra, P. D., Syah, D. H., & Sriwedari, T. (2018). Tax Avoidnce: Evidence of As a proof of Agency Theory and Tax Planning. International Journal of Research & Review, 5(9), 52–60. https://doi.org/10.1107/s0108768109011057
Rahim, H. A., Topowijono, S. N. (2016). Analisis Efektivitas Pelaksanaan Pemeriksaan Pajak Atas Penerbitan Surat Ketetapan Pajak. Jurnal Perpajakan (JEJAK), 10(1), 1–8. Retrieved from http://perpajakan.studentjournal.ub.ac.id/index.php/perpajakan/article/view/290
Republik Indonesia, R. I. (2007). Penjelasan atas Undang-Undang Republik Indonesia Nomor 28 Tahun 2007 Tentang Perubahan Ketiga Atas Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum Dan Tata Cara Perpajakan. Retrieved from https://jdih.kemenkeu.go.id/fulltext/2007/28Tahun2007UUPenj.pdf
Retnaningtyas Widuri , Devina , Fransiska Marta, Y. W. (2019). The Influence of Penalties, the Trust on Authorities, and the Tax Audit Toward Tax Compliance. 2(2), 218–229. https://doi.org/10.31014/aior.1992.02.02.81
Rotich, C. C., Kiprop, S. K., & Nzioki, P. M. (2019). The effect of audit case selection on tax audit effectiveness in south rift valley region , Kenya. 69–75. Retrieved from http://www.academicjournal.in/download/2394/4-6-27-475.pdf
Sari, E., & Nugraha, E. (2018). Kebijakan Akses Informasi Keuangan Terhadap Perilaku Wajib Pajak dan Implikasinya Terhadap Tingkat Kepatuhan Wajib Pajak. TEKUN: Jurnal Telaah Akuntansi Dan Bisnis, 9. https://doi.org/10.22441/tekun.v8i1.2599
Setia, H. (2015). Pengaruh Frekuensi Pemeriksaan Pajak dan Kualitas Pemeriksa Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Badan. 17(1), 10–22. Retrieved from https://jurnaltsm.id/index.php/JBA/article/view/10
Ahmed Mahdi Hadi, Ahmed Rahi Abed, H. O. K. (2013). The Role of Forensic Accounting. Academy of Accounting and Financial Studies Journal, 4(54), 1–10. Retrieved from http://en.cnki.com.cn/Article_en/CJFDTotal-JJSY201304054.htm
Al-Sharairi, M. E. (2017). The Role of Forensic Accounting in Limiting Tax Evasion in the Jordanian Public Industrial Shareholding Companies through the Perspective of Jordanian Auditors. International Journal of Economics and Finance, 10(1), 233. https://doi.org/10.5539/ijef.v10n1p233
Arifanda Purba. (2012). Analisis hasil pemeriksaan pajak tahun 2008-2011 untuk menentukan Pola profil wajib pajak badan yang potensial di Kantor Pelayanan Pajak Pratama Jakarta Palmerah. Retrieved from http://lib.ui.ac.id/detail?id=20313723&lokasi=lokal
Asnawi, M. (2013). The Impact of Audit Rate, Perceived Probability of Audit on Tax Compliance Decision: A Laboratory Experiment Study). Jurnal Ekonomi & Bisnis Indonesia (Fakultas Ekonomi Dan Bisnis Universitas Gadjah Mada), 28(2), 286–301. https://doi.org/10.22146/jieb.29763
Aspexsia, A. P. (2018). Pengaruh Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak di Indonesia (Universitas Gadjah Mada). Retrieved from http://etd.repository.ugm.ac.id/index.phpmod=penelitian_detail&sub=
PenelitianDetail&act=view&typ=html&buku_id=164099&obyek_id=4
Chin, W. W. (1998). The partial least squares approach for structural equation modeling. In Methodology for Business and Management. Modern methods for business research. (pp. 295–336). Retrieved from https://www.researchgate.net/publication/311766005_The_Partial_Least_Squares
_Approach_to_Structural_Equation_Modeling
Cohen, J. (1988). Statistical Power Analysis for the Behavioral Sciences (2nd ed.). New York: Lawrence Erlbaum Associates, Publishers.
D’Agosto, E., Manzo, M., Pisani, S., & D’Arcangelo, F. M. (2018). The Effect of Audit Activity on Tax Declaration: Evidence on Small Businesses in Italy. Public Finance Review, 46(1), 29–57. https://doi.org/10.1177/1091142117698035
Darman. (2019). Financial Technology (FinTech): Karakteristik dan Kualitas Pinjaman pada Peer to Peer Lending di Indonesia. Jurnal Manajemen Teknologi, 18(2), 130–137. https://doi.org/10.12695/jmt.2019.18.2.4
Direktorat Jenderal Pajak. (2017). SE-36/PJ/2017 tentang Pedoman Forensik Digital Untuk Kepentingan Pajak. Retrieved from https://www.ortax.org/ortax/?mod=aturan&hlm=6&page=show&id=16391
Direktorat Jenderal Pajak. (2018). SE-15/PJ/2018 Tentang Kebijakan Pemeriksaan. Retrieved from https://www.ortax.org/ortax/?mod=aturan&hlm=1&page=show&id=16531
Direktorat Penyusunan APBN. (2019). Informasi APBN 2019. Kementerian Keuangan Republik Indonesia, 61. Retrieved from https://www.kemenkeu.go.id/apbn2019
Engida, T., & Abera, G. (2014). Factors influencing Taxpayers’ Compliance with Tax System: An Empirical Study of Mekelle City, Ethiopia. E-Journal of Tax Research. The University of New South Wales. Sydney, vol 12, 433452. Retrieved from https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/07_EngidaBaisa_FactorsInfluencingTaxpayersCompliance.pdf
Försterling, F. (1988). Attribution theory in clinical psychology. In J. Harrow (Ed.), Attribution theory in clinical psychology. Oxford, England: John Wiley & Sons.
G. David Garson. (2016). Partial Least Squares (PLS-SEM):Regression & Structural Equation Models. Retrieved from https://www.smartpls.com/resources/ebook_on_pls-sem.pdf
George, D. S., & Diavastis, I. (2015). Tax audit effectiveness in Greek firms: Tax auditors perceptions. Journal of Accounting and Taxation, 7(7), 123–130. https://doi.org/10.5897/jat2015.0186
Gold, A. H., Malhotra, A., & Segars, A. H. (2001). Knowledge management: An organizational capabilities perspective. Journal of Management Information Systems, 18(1), 185–214. https://doi.org/10.1080/07421222.2001.11045669
Gupta, M., & Nagadevara, V. (2007). Audit Selection Strategy for Improving Tax Compliance - Application of Data Mining Techniques. Retrieved from https://www.researchgate.net/publication/254667082_Audit_Selection_Strategy
_for_Improving_Tax_Compliance_-_Application_of_Data_Mining_Techniques
Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM) (Second Edi). Sage publications.
Harelimana, J. B. (2018). Effect of Tax Audit on Revenue Collection in Rwanda. Global Journal of Management and Business Research, 18(2).
Henseler, J., Ringle, C. M., & Sarstedt, M. (2014). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135. https://doi.org/10.1007/s11747-014-0403-8
Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. Advances in International Marketing, 20, 277–319. https://doi.org/10.1108/S1474-7979(2009)0000020014
Hidayat, R., & Cheisviyanny, C. (2013). Pengaruh Kualitas Penetapan Pajak dan Tindakan Penagihan Aktif terhadap Pencairan Tunggakan Pajak. Jurnal WRA, 1(1), 1–20. Retrieved from http://ejournal.unp.ac.id/index.php/wra/article/viewFile/2311/1929
Hulland, J. (1999). Strategic Management Journal. 1. Strategic Management Journal, 20(2), 195–204. Retrieved from http://www.jstor.org/stable/3094025
Irawan, F., & Maharani, S. (2016). Perception Analysis on Tax Audit Quality Jawa Barat I Regional Tax Office (Analisis Persepsi Kualitas Pemeriksaan Pajak: Studi Kasus pada Kanwil DJP Jawa Barat I). Jurnal Ilmiah Akuntansi Universitas Pamulang, 4(2), 958–973. Retrieved from http://openjournal.unpam.ac.id/index.php/JIA/article/view/168
James Alm, Michael Mckee, C. B. (2004). Audit Selection and Firm Compliance with a Broad- based Sales Tax. (April 2019). https://doi.org/10.2139/ssrn.897314
Ken Kwong-Kay Wong. (2013). Partial Least Squares Structural Equation Modelling (PLS-SEM) Techniques Using SmartPLS. Marketing Bulletin, 24. Retrieved from http://marketing-bulletin.massey.ac.nz/V24/MB_V24_T1_Wong.pdf
Khersiat, O. M. (2018). The Role of the Forensic Accountant in the Detection of Tax Fraud in Financial Statements: A Survey Study in the Jordanian Accounting and Auditing Offices and Firms. International Journal of Economics and Finance, 10(5), 145. https://doi.org/10.5539/ijef.v10n5p145
Lestari, N., & Nedya, S. (2019). The Effect of Audit Quality on Tax Avoidance. (January). https://doi.org/10.2991/icastss-19.2019.69
Mebratu, A. A. (2016). Impact of Tax Audit on Improving Taxpayers Compliance : Emperical Evidence from Ethiopian Revenue Authority at Federal Level. International Journal of Accounting Research, 2(12), 1–19. https://doi.org/10.12816/0033279
Ministry of Fiscal Policy Agency, M. of F. of I. (2018). Tax Expenditure Report 2016-2017. Retrieved from http://www.fiskal.kemenkeu.go.id/publikasi/TER/ter2016-2017.pdf
Modugu, K. P., & Anyaduba, J. O. (2014). Impact of tax audit on tax compliance in Nigeria. International Journal of Business and Social Science, 5(9), 207–215.
Murray, J., & Thomson, M. E. (2009). An Application of Attribution Theory to Clinical Judgment. Europe’s Journal of Psychology, 5(3). https://doi.org/10.5964/ejop.v5i3.257
Nnyanzi, J. B., Bbale, J. M., & Sendi, R. (2018). Financial Development and Tax Revenue: How Catalytic Are Political Development and Corruption? International Journal of Economics and Finance, 10(8), 92. https://doi.org/10.5539/ijef.v10n8p92
Nunn, L., McGuire, B. L., Whitcomb, C., & Jost, E. (2006). Forensic Accountants: Financial Investigators. Journal of Business & Economics Research (JBER), 4(2), 1–6. https://doi.org/10.19030/jber.v4i2.2631
OECD. (2000). Improving Access to Bank Information for Tax Purposes. Improving Access to Bank Information for Tax Purposes. https://doi.org/10.1787/9789264181267-en
OECD. (2006). Strengthening Tax Audit Capabilities: General Principles and Approaches. Oecd, 54(October). Retrieved from https://www.oecd.org/tax/administration/37589900.pdf
Okon, B. (2018). Financial Sector Development and Tax Revenue in Nigeria. International Journal of Economics, Commerce and Management, VI(6), 93–109. Retrieved from http://ijecm.co.uk/wp-content/uploads/2018/06/667.pdf
Palil, M., & Mustapha, A. F. (2011). Determinants of tax compliance in Asia: A case of Malaysia. European Journal of Social Sciences, 24, 7–32. Retrieved from https://www.researchgate.net/publication/286587978_Determinants_
of_tax_compliance_in_Asia_A_case_of_Malaysia
Pemerintah Republik Indonesia, R. I. (2017). Peraturan Pemerintah Pengganti Undang-Undang Republik Indonesia Nomor 1 Tahun 2017 Tentang Akses Informasi Keuangan untuk Kepentingan Perpajakan. Retrieved from https://www.ortax.org/ortax/?mod=aturan&page=show&id=16276
Putra, P. D., Syah, D. H., & Sriwedari, T. (2018). Tax Avoidnce: Evidence of As a proof of Agency Theory and Tax Planning. International Journal of Research & Review, 5(9), 52–60. https://doi.org/10.1107/s0108768109011057
Rahim, H. A., Topowijono, S. N. (2016). Analisis Efektivitas Pelaksanaan Pemeriksaan Pajak Atas Penerbitan Surat Ketetapan Pajak. Jurnal Perpajakan (JEJAK), 10(1), 1–8. Retrieved from http://perpajakan.studentjournal.ub.ac.id/index.php/perpajakan/article/view/290
Republik Indonesia, R. I. (2007). Penjelasan atas Undang-Undang Republik Indonesia Nomor 28 Tahun 2007 Tentang Perubahan Ketiga Atas Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum Dan Tata Cara Perpajakan. Retrieved from https://jdih.kemenkeu.go.id/fulltext/2007/28Tahun2007UUPenj.pdf
Retnaningtyas Widuri , Devina , Fransiska Marta, Y. W. (2019). The Influence of Penalties, the Trust on Authorities, and the Tax Audit Toward Tax Compliance. 2(2), 218–229. https://doi.org/10.31014/aior.1992.02.02.81
Rotich, C. C., Kiprop, S. K., & Nzioki, P. M. (2019). The effect of audit case selection on tax audit effectiveness in south rift valley region , Kenya. 69–75. Retrieved from http://www.academicjournal.in/download/2394/4-6-27-475.pdf
Sari, E., & Nugraha, E. (2018). Kebijakan Akses Informasi Keuangan Terhadap Perilaku Wajib Pajak dan Implikasinya Terhadap Tingkat Kepatuhan Wajib Pajak. TEKUN: Jurnal Telaah Akuntansi Dan Bisnis, 9. https://doi.org/10.22441/tekun.v8i1.2599
Setia, H. (2015). Pengaruh Frekuensi Pemeriksaan Pajak dan Kualitas Pemeriksa Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Badan. 17(1), 10–22. Retrieved from https://jurnaltsm.id/index.php/JBA/article/view/10
Published
2020-10-27
How to Cite
DIAN SHAVITRI, Luh Putu; SRI DARMA, Gede.
Pengaruh Implementasi Kebijakan Pemeriksaan dan Forensik Digital terhadap Kualitas Pemeriksaan dan Keberhasilan Penerimaan Pajak.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 10, p. 2682 - 2697, oct. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/59534>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i10.p19.
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Section
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