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Krishna Astu Yuwono
Analisis faktor-faktor yang mempengaruhi angka tax audit coverage ratio di Indonesia = Analysis of factors affecting tax audit coverage ratio in Indonesia
"Pengawasan merupakan salah satu unsur utama yang diperlukan pemerintah dalam menjalankan sistem perpajakan self-assesment di Indonesia. Pengawasan tersebut diadakan dengan melakukan pemeriksaan pajak. Rasio Cakupan Pemeriksaan Pajak, yang mampu menggambarkan tingkat keterperiksaan seseorang dan merupakan indikator keberhasilan pelaksanaan pemeriksaan pajak, sayangnya masih belum mampu mencapai hasil yang optimal di Indonesia. Tujuan penelitian ini untuk menjabarkan formulasi dari perhitungan Rasio Cakupan Pemeriksaan Pajak tersebut, menganalisis faktor-faktor yang mempengaruhinya, serta menjelaskan berbagai upaya yang telah dilakukan pemerintah khususnya pihak Direktorat Jenderal Pajak (DJP) dalam meningkatkan rasio tersebut. Pendekatan penelitian yang digunakan adalah kualitatif deskriptif dengan paradigma post-positivist. Teknik pengumpulan data dalam penelitian dengan cara wawancara dan pengambilan data sekunder dari pihak terkait. Hasil penelitian ini menunjukan formulasi dari Rasio Cakupan Pemeriksaan Pajak di Indonesia mengalami perubahan pada beberapa unsur dalam beberapa tahun terakhir. Selain itu terdapat dua faktor utama yang mempengaruhi Rasio Cakupan Pemeriksaan Pajak, yaitu faktor kapasitas pemeriksaan, dan faktor regulasi terkait. Lebih jauh lagi, faktor kapasitas pemeriksaan dapat dijabarkan terdiri dari faktor kuantitas Sumber Daya Manusia (SDM), kualitas SDM, dan faktor sarana yang mencakup penggunaan tekonologi untuk membantu proses pemeriksaan pajak.
Surveillance is one of the main elements needed by the government in carrying out the self-assessment tax system in Indonesia. The surveillance is carried out by conducting a tax audit. The Tax Audit Coverage Ratio, which is able to describe the chance of someone's getting audited and as a success indicator of conducting a tax audit, is unfortunately still unable to achieve optimal results in Indonesia. The purpose of this study is to describe the formulation of the Tax Audit Coverage Ratio calculation, analyze the factors that are affecting it, and explain the various efforts that have been made by the government, especially by the Directorate General of Taxes (DGT) to increase the ratio. The research approach used is descriptive qualitative with the post-positivist paradigm. Data collection techniques in the research acquired by interviewing and retrieving secondary data from related parties. The results of this study indicate that there are changes in the formulation of the Tax Audit Coverage Ratio in Indonesia on recent years. In addition there are two main factors that affect the Tax Audit Coverage Ratio, namely the audit capacity factor, and related regulatory factors. Furthermore, audit capacity factors consist of quantity factors of Human Resources (HR), quality of human resources, and facilities factors which include the use of technology to assist the tax audit process."
Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2019
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UI - Skripsi Membership  Universitas Indonesia Library
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Freddy S.
Analisis tax audit coverage ratio Indonesia dalam peningkatan efektivitas pemeriksaan pajak = Analyze of Indonesia tax audit coverage ratio to increase tax audit effectivity
"[ ABSTRAK
Pemeriksaan pajak merupakan bentuk penegakan hukum oleh Direktorat Jenderal Pajak (DJP) yang bertujuan untuk mengamankan penerimaan pajak dan meningkatkan kepatuhan wajib pajak. Salah satu faktor yang mempengaruhi kepatuhan wajib pajak adalah persepsi kemungkinan diperiksa. Jika kemungkinan diperiksa tinggi, maka kemungkinan ketidakpatuhan terdeteksi juga tinggi. Untuk meningkatkan kemungkinan wajib pajak diperiksa tinggi, maka DJP seharusnya memperluas lingkup pemeriksaan atau biasa yang disebut dengan rasio cakupan pemeriksaan pajak. Penelitian ini menggunakan pendekatan kualitatif dan bertujuan untuk menganalisis faktor penyebab rendahnya rasio tersebut dan sektor yang seharusnya menjadi fokus pemeriksaan. Hasil dari penelitian ini menunjukkan bahwa rasio cakupan pemeriksaan rendah karena masalah pemilihan bahan baku dan kurang berbasis risiko dan potensi penerimaan.
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ABSTRACT Tax audit as one of the law enforcements is conducted by Directorate General of Taxes (DGT) Indonesia to achieve tax national revenue targeted and increase voluntary compliance. One cause of taxpayer?s compliance is the probability of being audited. The higher taxpayer?s probability is audited, the higher of non-compliance will be detected. To ensure that taxpayer?s probability of being audited is high, DGT should enlarge the scope of audit or audit coverage ratio. This study uses qualitative approach and analyzes the factor that cause audit coverage ratio in Indonesia is low, and primary sector that should become the focus of tax audit. The result of this research indicates that low of audit coverage ratio because of the selection of taxpayer?s that has less risk-based assessment and less potential revenue
;Tax audit as one of the law enforcements is conducted by Directorate General of Taxes (DGT) Indonesia to achieve tax national revenue targeted and increase voluntary compliance. One cause of taxpayer?s compliance is the probability of being audited. The higher taxpayer?s probability is audited, the higher of non-compliance will be detected. To ensure that taxpayer?s probability of being audited is high, DGT should enlarge the scope of audit or audit coverage ratio. This study uses qualitative approach and analyzes the factor that cause audit coverage ratio in Indonesia is low, and primary sector that should become the focus of tax audit. The result of this research indicates that low of audit coverage ratio because of the selection of taxpayer?s that has less risk-based assessment and less potential revenue
;Tax audit as one of the law enforcements is conducted by Directorate General of Taxes (DGT) Indonesia to achieve tax national revenue targeted and increase voluntary compliance. One cause of taxpayer?s compliance is the probability of being audited. The higher taxpayer?s probability is audited, the higher of non-compliance will be detected. To ensure that taxpayer?s probability of being audited is high, DGT should enlarge the scope of audit or audit coverage ratio. This study uses qualitative approach and analyzes the factor that cause audit coverage ratio in Indonesia is low, and primary sector that should become the focus of tax audit. The result of this research indicates that low of audit coverage ratio because of the selection of taxpayer?s that has less risk-based assessment and less potential revenue
;Tax audit as one of the law enforcements is conducted by Directorate General of Taxes (DGT) Indonesia to achieve tax national revenue targeted and increase voluntary compliance. One cause of taxpayer?s compliance is the probability of being audited. The higher taxpayer?s probability is audited, the higher of non-compliance will be detected. To ensure that taxpayer?s probability of being audited is high, DGT should enlarge the scope of audit or audit coverage ratio. This study uses qualitative approach and analyzes the factor that cause audit coverage ratio in Indonesia is low, and primary sector that should become the focus of tax audit. The result of this research indicates that low of audit coverage ratio because of the selection of taxpayer?s that has less risk-based assessment and less potential revenue
, Tax audit as one of the law enforcements is conducted by Directorate General of Taxes (DGT) Indonesia to achieve tax national revenue targeted and increase voluntary compliance. One cause of taxpayer’s compliance is the probability of being audited. The higher taxpayer’s probability is audited, the higher of non-compliance will be detected. To ensure that taxpayer’s probability of being audited is high, DGT should enlarge the scope of audit or audit coverage ratio. This study uses qualitative approach and analyzes the factor that cause audit coverage ratio in Indonesia is low, and primary sector that should become the focus of tax audit. The result of this research indicates that low of audit coverage ratio because of the selection of taxpayer’s that has less risk-based assessment and less potential revenue
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Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016
S61628
UI - Skripsi Membership  Universitas Indonesia Library
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Achmad Rivai Muzakkir
Pengaruh jumlah pemeriksaan terhadap rasio kepatuhan pajak perusahaan: Studi pada KPP wajib pajak besar, kpp minyak dan gas bumi, dan KPP PBM = The effect of the number tax audit on firm's tax compliance ratio: Study on large taxpayer tax office, oil and gas tax office, and listed company tax office
"Penelitian ini mempelajari hubungan antara jumlah pemeriksaan yang pernah dialami sebelumnya dengan kepatuhan pajak penghasilan perusahaan. Fokus penelitian adalah wajib pajak pada KPP Wajib Pajak Besar, KPP Minyak dan Gas Bumi, dan KPP PMB. Heckman Two Step Estimation digunakan untuk mengestimasi aturan seleksi pemeriksaan, dan keputusan kepatuhan perusahaan. Hasil estimasi tahap pertama menunjukkan bahwa ada aturan yang sistematis dalam proses seleksi pemeriksaan. Hasil estimasi tahap kedua menunjukkan bahwa perusahaan dengan jumlah pemeriksaan lebih banyak, keuntungan yang lebih rendah, average tax rate yang lebih rendah memiliki rasio kepatuhan yang lebih tinggi.
This paper examines the relationship between the amount of past audit experience and firm's income tax compliance. Focusing upon taxpayers in Large Taxpayer Tax Office, Oil and Gas Tax office, and Listed Company Tax Office. A Heckman two step estimation is used to estimate the audit selection rule the firm's compliance choice. The first step estimation results indicate that there is a systematic rule as a guidance in the selection process. The second stage results show that firms with more past audit experience, have a lower profit, and a lower average tax rate have a higher compliance ratio."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2018
T49800
UI - Tesis Membership  Universitas Indonesia Library
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Dharmanita Marlisza
Analisis Kinerja Pemeriksaan Pajak di Indonesia berdasarkan Komponen Institutional Logics = Analysis of Tax Audit Performance in Indonesia based on Institutional Logics Components
"International Monetary Fund (IMF) mempublikasikan data Tax Audit Coverage Ratio (ACR) tahun 2010 dari negara-negara anggotanya dengan rata-rata tingkat ACR sebesar 3% - 5%. Laporan Kinerja DJP tahun 2018 menunjukan bahwa tingkat ACR Indonesia pada tahun 2018 adalah sebesar 1,61%. Data tersebut menunjukan bahwa Indonesia memiliki tingkat ACR dibawah tingkat ACR ideal IMF. Penelitian ini bertujuan mengidentifikasi faktor-faktor yang berhubungan dengan tingkat ACR di Indonesia serta memberikan rekomendasi hal-hal yang perlu diperhatikan oleh DJP guna meningkatkan kinerja pemeriksaan pajak. Analisis dalam studi ini menggunakan komponen-komponen dari teori Institutional Logics yaitu Symbolic carrier yang berupa Peraturan dan Kebijakan DJP dan Material Carrier yang berupa Aktor, Routines dan Artifacs. Penelitian ini menggunakan pendekatan kualitatif deskriptif, dengan menggunakan instrumen penelitian berupa kuesioner dan wawancara. Hasil penelitian menunjukan faktor-faktor yang perlu di perhatikan oleh DJP untuk meningkatkan kinerja pemeriksaan pajaknya. Dari sisi aktor, hal-hal yang perlu diperhatikan mencakup jumlah SDM pemeriksa pajak, kompetensi pemeriksa pajak dan motivasi pemeriksa pajak. Dari sisi artifacs (hal-hal pendukung), hal-hal yang harus diperhatikan adalah kemudahan dan ketersediaan data dan integrasi sistem informasi dan teknologi. Sedangkan dari sisi budaya organisasi, hal-hal yang harus diperhatikan adalah sinergi tim, komunikasi dengan seksi lain dan pola kepemimpinan atasan.
The International Monetary Fund (IMF) published 2010 Tax Audit Coverage Ratio (ACR) data from its member countries with an average ACR rate of 3% - 5%. The 2018 DGT Performance Report shows that Indonesia's ACR rate in 2018 was 1.61%. The data shows that Indonesia has an ACR level below the IMF's ideal ACR level. This study aims to identify factors related to the level of ACR and provide recommendations to DGT in order to improve tax audit performance. The analysis in this study uses components of Institutional Logics theory, namely Symbolic carriers in the form of DGT Regulations and Policies and Material Carriers in the form of Actors, Routines, and Artifacts. This study uses a descriptive qualitative approach and uses questionnaires and interviews as research instruments. The results of the study indicate from the actor's point of view, factors that need to be considered include the number of human resources for tax auditors, competence, and motivation of tax auditors. From artifacts (supporting matters), the factors are the ease and availability of data and the integration of information systems and technology. From organizational culture, the factors are team synergy, communication with other sections, and leadership patterns."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2021
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UI - Tesis Membership  Universitas Indonesia Library
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Sidabutar, Togar
Analisis pemeriksaan pajak atas transaksi hubungan istimewa dan kaitannya terhadap penerimaan pajak penghasilan pada tim kerjasama Direktorat Jenderal Pajak-BPKP = Analysis into tax audit for related party transactions and their relations to income tax revenue at the joint team between the directorate general of taxation and the financial and developmental audit board
"The transaction price of goods, or service fees, are affected by a variety of factors such as types and quality of the goods concerned, competition, consumer demand and general economic condition. In general transaction prices constitute base prices added by the firm's margin. In the business world at a particular time transaction prices do not account for margins, with some perhaps even being found lower than the cost of goods production. However, tax authorities pay attention to related party transactions as their prices may be subject to manipulation. These prices will be set at arm's length if we compare them with those for independent parties. As a further result, the taxable income reported in tax returns of the taxpayers in question are less than what it should be. The main issue and question in the author's research are how to determine that a transaction has been conducted at arm's length and what connection can be found between the corrections made through audit and income tax revenue. The pricing set for transactions between related parties are called as transfer pricing. A related party transaction is deemed to occur when there is a link between the common and controlling shareholders, management of the parties involved, including their horizontal and vertical family relationships. One way to determine if there is an arm's length price is to compare the transfer pricing on related parties and those on unrelated parties. Some of the common approaches applied-are the comparable uncontrol price method, resale price method, cost plus method and comparable profit method.
The author surveyed the results of inspections conducted by the State Revenue Optimization Team (SROT) into related firm transactions.
From the survey, the author has found:
1. In practice it is difficult to arrive at an accurate comparative figure as the period of the audit above has been limited and data and information concerning similar firms to taxpayers are lacking. A new approach which has been employed by tax authorities in several countries for the purpose of reducing the occurrences of problems associated with the determination of transaction prices is called as the Advanced Pricing Arrangement. This method has been set out in Article 18(3a) of Law number 17 of 2000.
2. The corrections through audit into or the potential income tax revenue by SROT from the transactions conducted between taxpayers and their related parties amount to Rp 932,952,280,602. However, only Rp 51,821,609,658, or 5.55% of this amount was accepted by taxpayers. Hence, these taxpayers did want to pay a total of Rp 881,130,670,944, or 94.45%. The taxpayers then request of objection or appeals on the assessments made by the Director General of Taxation. However, the Director General of Taxation rejected these request . In addition, the Tax Court rejected appeals which amounted to Rp 4,696,385,476.
The corrections above were conducted due to the fact that:
- There has been lack of audit guidelines concerning related party transactions.
- Taxpayers are unable to make clear explanations on how they arrived at transfer pricing. In addition, the factors which cause transfer pricing vary from those affecting market prices, or the transaction prices among unrelated parties.
The author recommends as follows:
- Taxpayers should make a pricing policy whereby transaction prices are described and broken down. In addition, they should explain the factors which cause their transfer pricing to differ from market prices, or the transaction prices among unrelated company.
- Tax authorities set a comparative figure or indicator, taken from taxpayers' data bases, as a reference for auditor for the purpose of assessing transaction fairness.
- Consideration should be made to re-evaluate the fines in the form of interest payments, and penalties which are regulated in Law number 16 of 2000. Different sanctions, in the form of, for example, higher percentage or without correspondence adjustments, should be charged on taxpayers who do provide information on their related party transactions.
- Issuance of the implementation guidelines for Article 18(3a) of Law number 17 of 2000 to both taxpayers and the Directorate General of Taxation regarding agreements about the determination of transaction prices."
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2004
T14215
UI - Tesis Membership  Universitas Indonesia Library
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Bismar Fahlerie
Influence of tax audit and administration enhancement to the tax payer's compliance and tax revenue at tax service office Jakarta Tambora
"The effective tax enforcement through tax audit can not be done in the low compliance of tax payers, which in turn weaken the self assessment itself, where tax payers tend to disobey the tax duties. This will result the decreasing of tax revenue. On contrary, the good and proper guidance and enforcement will result the high degree if tax compliance which will increase the tax revenue.
The role of tax audit as law enforcement tool should be optimized. Optimization consist not only from the revenue aspect, but also the existence of completion of system, procedure, administration and also tax audit procedures for continuous improvement to perfection. So that optimized service aspects to taxpayer is expected to be established.
As told by experts, that main problem in developing countries in taxation fund mobilization is not formulation of policy but more to the implementation. The problem lay in less successful of administrator to implement the policy.
The high importance of taxation administration support so that is it can be said that main clauses for the efficacy of taxation reform is adjustment of tax administration in line with accelerating change of tax system. The more progressively effective tax administration hence the more progressively attainment of the intention of policy of tax.
Based on the situation, hence writer interest to conduct research in this thesis. Intention of this research is to study, analyzing, and proving what is there are influence between tax audit and repair of administration to compliance of Taxpayer and revenue of tax at tax service office (KPP) Jakarta Tambora.
This Research object is tax service office of Jakarta Tambora. Method Research design covers data collecting technique and technique analyze data given questionnaire which have been prepared before all to Taxpayer which enlist in KPP Jakarta Tambora. And also sampling technique the used is simple random sampling equal to 5 % from Taxpayer Income Tax ( PPh) coorporate which enlist in the KPP that is: 105 Taxpayers, of population of is the amount of Taxpayers of PPh corporate counted 2028.
This Research result can be made input for functionary in environment work of Directorate General Tax (DJP), as a guidance for policy making and decision making required to improve compliance and reach revenue goals tax service office.
From this research result, which based on value test of significance, hence improvement of compliance execute obligation of tax can be conducted by implementation of the efforts as following:
1. Analyse continuously, as reference in determining tax audit criteria which decanted in Policy of Tax audit.
2. Continue to develop and enlarge Tax Network , capable to dig and create new tax potencies.
3. Improving service to Taxpayer through the efforts repair of taxation administration ( administrative reform).
Suggestion for further research is to apply result of this research for other tax service offices in Jakarta as a mean to improve compliance of Taxpayer in the effort reaching revenue plan of the tax."
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2004
T13684
UI - Tesis Membership  Universitas Indonesia Library
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Kurniawan Panji Laksono
Analisis efisiensi kantor pelayanan pajak di Indonesia: peranan upaya audit dan pendidikan masyarakat = Efficiency analysis of Indonesian tax offices: the role of audit effort and community education
"ABSTRAK
Studi ini mengkaji tentang efisiensi teknis Kantor Pelayanan Pajak KPP , dengan terlebih dahulu mengestimasi fungsi produksi pemungutan pajak pusat di Indonesia. Pengukuran efisiensi teknis pemungutan pajak dilakukan dengan model stochastic frontier analysis, dengan observasi berupa agregasi data KPP pada tingkat Provinsi selama kurun waktu 7 tahun 2010 ndash; 2016 untuk seluruh KPP di Indonesia, selain KPP-KPP yang berada di lingkup Kanwil DJP Wajib Pajak Besar dan Kanwil DJP Jakarta Khusus.Hasil analisis menunjukkan adanya perbedaan tingkat efisiensi teknis pemungutan pajak antar provinsi. Efisiensi teknis pemungutan pajak dipengaruhi oleh faktor internal KPP, seperti: upaya audit, biaya operasional kantor dan segmentasi Wajib Pajak WP , maupun faktor eksternal, seperti: karakteristik sosial dan ekonomi daerah, seperti: tingkat pendidikan masyarakat. Upaya audit dari pemeriksa pajak mempunyai pengaruh yang signifikan terhadap efisiensi teknis KPP. Lebih lanjut, semakin meningkatnya masyarakat yang berpendidikan tinggi juga dapat meningkatkan efisiensi pengumpulan pajak, karena lebih mudah memahami peraturan pajak.
ABSTRACT
This study examines the technical efficiency of the Tax Offices KPP , by first estimating the central tax collection function in Indonesia. Measurement of technical efficiency of tax collection is done by stochastic frontier analysis model, with observation in the form of data aggregation of tax offices at Provincial level during the period of 7 years 2010 2016 for all tax office in Indonesia, other than tax offices which is under the scope of Large Taxpayer Regional Office and Jakarta Special Regional Offices.The result of the analysis shows the differences in the level of tax collection technical efficiency among provinces. The technical efficiency of tax collection is influenced by internal factors of tax office, such as audit effort, office operating costs and taxpayer segmentation, as well as external factors, such as social and economic characteristics of the provinces, for instance community educational level. Audit efforts from tax inspectors have a significant influence on the technical efficiency of tax offices. Furthermore, more highly educated community can also improve the efficiency of tax collection, as it is easier for them to understand tax regulations. "
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2018
T49902
UI - Tesis Membership  Universitas Indonesia Library
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Hutagalung, David Muara
Hubungan Pemeriksaan Pajak dan Agresivitas Pajak = The Association of Tax Audit and Tax Aggressiveness
"Studi ini bertujuan membuktikan bahwa pemeriksaan pajak memiliki hubungan dengan agresivitas pajak. Dengan menggunakan sampel 98 perusahaan terbuka di sektor nonkeuangan yang terdaftar di Bursa Efek Indonesia, penelitian ini membuktikan bahwa pemeriksaan pajak memiliki hubungan dengan agresivitas pajak. Dengan menggunakan Fixed Effect Model with Driscoll and Kraay Standard Error dan memisahkan pemeriksaan berdasarkan tujuannya, penelitian ini juga memberikan bukti bahwa pemeriksaan dengan tujuan restitusi berpengaruh positif terhadap agresivitas pajak, sedangkan pemeriksaan dengan tujuan analisis risiko tidak berpengaruh. Implikasi dari hasil penelitian menunjukkan kepada regulator agar mengoptimalkan pemeriksaan pajak untuk menurunkan tindakan penghindaran pajak oleh perusahaan.
This study aims to prove that tax audit has a relationship with tax aggressiveness. By using a sample of 98 public companies in the non-financial sector listed on the Indonesia Stock Exchange, this study proves that tax audits have a relationship with tax aggressiveness. By using the Fixed Effect Model with Driscoll and Kraay Standard Error and separating audits based on their objectives, this study also provides evidence that audits with the aim of restitution have a positive effect on tax aggressiveness, while audits with the aim of risk analysis have no effect. The implications of the research results show regulators to optimize tax audits to reduce tax evasion by companies."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2020
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UI - Skripsi Membership  Universitas Indonesia Library
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Audina Atthaya Hasna
Analisis atas ekualisasi pajak penghasilan badan dengan pajak pertambahan nilai PT OP Indonesia = Analysis of corporate income tax equalization with value added tax PT OP Indonesia
"Laporan ini menganalisis ekualisasi pajak penghasilan badan dengan pajak pertambahan nilai PT OP Indonesia dalam rangka pengajuan restitusi pajak penghasilan badan. Terdapat beberapa kondisi yang menyebabkan PT OP Indonesia harus melakukan ekualisasi antara peredaran usaha dalam SPT PPh Badan dengan total penyerahan dalam SPT Masa PPN setahun. Ekualisasi yang dilakukan oleh PT OP Indonesia disebabkan karena ada perbedaan waktu. Dari hasil analisis tersebut diperoleh bahwa PT OP Indonesia telah melakukan kewajiban perpajakannya dengan baik dan ekualisasi yang dibuat oleh PT OP Indonesia tidak melanggar peraturan perpajakan.
This report analyze equalization of corporate income tax with value added tax PT OP Indonesia in order to apply for corporate income tax refund. There are several conditions that cause PT OP Indonesia made equalization between gross income stated in Annual Corporate Income Tax Return (1771 Form) and total delivery of taxable goods stated in Value Added Tax Periodic Return in annual. Equalization that had been made by PT OP Indonesia due to the time difference. The result of analysis shows that PT OP Indonesia has performed its tax obligation well and equalization made by PT OP Indonesia does not violate the taxation rules."
Depok: Fakultas Eknonomi dan Bisnis Universitas Indonesia, 2018
TA-Pdf
UI - Tugas Akhir  Universitas Indonesia Library
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David Osvaldo Inasito
Analisis Perbandingan Implementasi Kebijakan Pemeriksaan Pajak di Indonesia dengan Negara Amerika Serikat dan Jepang = Comparative Analysis of the Implementation of Tax Audit Policy in Indonesia with the United States and Japan
"Pemeriksaan pajak sebagai salah satu bagian dari administrasi pajak, dalam tujuannya untuk meningkatkan kepatuhan wajib pajak, merupakan hal yang selalu dikritisi karena hubungannya yang sangat erat dengan masyarakat, dalam hal ini sebagai wajib pajak yang diperiksa. Tujuan penulisan tesis ini adalah untuk membandingkan kebijakan pemeriksaan pajak di Indonesia dengan negara Amerika Serikat dan Jepang, menganalisa permasalahan yang timbul sehubungan dengan implementasi kebijakan pemeriksaan pajak di Indonesia. Pendekatan penelitian yang digunakan dalam penulisan tesis ini adalah pendekatan kualitatif dengan jenis penelitian deskriptif analistis. Dari hasil pembahasan diperoleh bahwa terdapat kritikan terhadap implementasi kebijakan pemeriksaan pajak di Indonesia yang timbul karena tidak diterapkannya kebijakan pajak secara utuh oleh pemeriksa pajak dan lemahnya pemberian sanksi kepada petugas pajak apabila melanggar peraturan. Ketidaksetaraan timbul karena adanya kebijakan pemeriksaan yang tidak diatur secara khusus dalam peraturan perundang-undangan. Upaya-upaya yang telah dilakukan oleh Ditjen Pajak seperti pemberlakuan administrasi perpajakan modern dan ketentuan pemeriksaan pajak seperti pembentukan Tim Pembahas dan Kuesioner Pemeriksaan Pajak dan didukung sosialisasi ketentuan pajak kepada wajib pajak. Serta pengawasan kepada petugas pajak melalui komite pengawasan di bidang perpajakan. Beberapa instrumen kebijakan pemeriksaan Amerika Serikat dan Jepang dapat diterapkan di Indonesia seperti Taxpayer Advocate Service, Taxpayer Charter dan Whistle Blower untuk mengurangi ketidaksetaraan tersebut.
Tax audit as one part of tax administration, in its aim to improve taxpayer compliance, is something that is always criticized because of its very close relationship with the community, in this case as an audited taxpayer. The purpose of writing this thesis is to compare the tax audit policy in Indonesia with the United States and Japan, to analyze the problems that arise in connection with the implementation of the tax audit policy in Indonesia. The research approach used in writing this thesis is a qualitative approach with a descriptive analytical research type. From the results of the discussion, it is found that there are criticisms of the implementation of tax audit policies in Indonesia which arise because of the non-implementation of tax policies in their entirety by the tax examiners and the weakness of giving sanctions to tax officials if they violate the regulations. Inequality arises because of audit policies that are not specifically regulated in the legislation. Efforts have been made by the Directorate General of Taxes such as the implementation of modern tax administration and tax audit provisions, such as the formation of a Tax Audit Discussion Team and Questionnaire and supported by the socialization of tax provisions to taxpayers. As well as supervision of tax officers through the supervisory committee in the field of taxation. Several audit policy instruments from the United States and Japan can be applied in Indonesia, such as the Taxpayer Advocate Service, Taxpayer Charter and Whistle Blower to reduce this inequality."
Jakarta: Fakultas Ilmu Administrasi Universitas Indonesia, 2021
T-pdf
UI - Tesis Membership  Universitas Indonesia Library
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