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"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.

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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."

"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."

"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.

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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."

"Penelitian ini mengevaluasi efektivitas pemeriksaan pajak pada KPP Pratama Bengkulu Dua. Evaluasi dilakukan atas faktor dukungan manajemen puncak, regulasi, kualitas pemeriksaan, pemeriksa pajak, wajib pajak, dan sistem informasi. Penelitian ini menggunakan pendekatan studi kasus dengan metode analisis kualitatif deskriptif atas data pada KPP dan hasil wawancara dari responden kepala unit, wajib pajak, konsultan dan pemeriksa. Hasil penelitian menunjukkan seluruh faktor mempengaruhi efektivitas pemeriksaan pajak. Faktor manajemen puncak dan sistem informasi mendukung efektifitas pemeriksaan pajak secara tidak langsung karena meningkatkan kompetensi pemeriksa pajak dan kualitas proses pemeriksaan. Faktor regulasi tidak cukup dinilai dari keberadaan aturannya saja, namun yang penting adalah bagaimana implementasi regulasi tersebut. Faktor wajib pajak yang menentukan adalah sikap kooperatif wajib pajak saat pemeriksaan. KPP Bengkulu Dua memiliki kecukupan pada seluruh faktor pendukung efektifitas pemeriksaan pajak, kecuali faktor sikap wajib pajak yang lebih banyak dipengaruhi oleh pilihan sikap wajib pajak. Untuk itu diperlukan sosialisasi kepada wajib pajak agar memiliki sikap kooperatif saat pemeriksaan pajak.

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This study evaluates the effectiveness of tax audits at the Bengkulu Dua Tax Office. The evaluation is carried out on factors of top management support, regulatory, audit quality, tax auditors, taxpayers, and information systems. This research uses a case study approach with descriptive qualitative analysis on tax offices' data and interviews with respondents from unit heads, taxpayers, consultants, and auditors. The results showed that all factors affect the effectiveness of tax audits. Top management factors and information systems indirectly support the effectiveness of tax audits because they increase the competence of tax auditors and the quality of the audit process. Regulatory factors are not enough to be considered by the existence of the rules, but what is important is how the regulations are implemented. The taxpayer factor is determined by its cooperative attitude during the audit. Bengkulu Dua Tax Office has adequacy on all factors supporting the effectiveness of tax audits, except for the attitude factor of the taxpayer, which is more influenced by the choice of the taxpayer. For this reason, it is necessary to disseminate information to taxpayers so that they have a cooperative attitude during tax audits."

"The aim of this study is to explain the implementation of tax audit policy in KPP Jakarta Gambir Dua and to explain the influence of audit policy in attaining target of tax income at KPP Jakarta Gambir Dua. The method of study that used in descriptive statistics is data tabulation through frequency calculation, and inferential statistic, viz correlation test to measure the variable influence of audit policy implementation to the target attainment of tax income at KPP Jakarta Gambir Dua based on quarterly since 2002 to 2004.

The result of study indicates that realization of accomplished SP3 that does not meet standard of stipulated achievement occurred on fourth quarterly in 2002, and first and fourth in 2003. It indicates that impact of policy encourages the audit in order to add audit of income. Yet, in general, the average value of realization of accomplishment attainment SP3 is greatest than stipulated achievement standard.

The result of study of accomplishment for SP3 has enough correlation but negative toward target attainment of tax income, because free of differentiation of achievement standard of accomplished SP3 between potential that yield tax audit which should be attained by auditor of tax audit in tax audit policy."

"Penelitian ini membahas hubungan kausalitas antara agresivitas pajak dan agresivitas pelaporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2008-2011 dengan menggunakan 108 perusahaan sampel sehingga total observasi berjumlah 432 observasi. Penelitian juga akan menganalisis dampak perubahan tarif pajak terhadap agresivitas pajak dan laporan keuangan. Hasil penelitian menunjukkan terdapat pengaruh positif antara agresivitas pajak dan agresivitas pelaporan keuangan. Hubungan ini bersifat resiprokal atau saling mempengaruhi. Agresivitas pajak pada periode sebelum penurunan tarif terbukti lebih besar dibandingkan periode lainnya, sedangkan agresivitas pelaporan keuangan justru terlihat pada periode setelah penurunan tarif. Profitabilitas dan ukuran perusahaan menunjukkan pengaruh negatif pada agresivitas pajak sedangkan kompensasi rugi fiskal dan keberadaan operasi di luar negeri menunjukkan pengaruh positif. Pada agresivitas pelaporan keuangan, profitabilitas dan leverage berpengaruh positif sedangkan ukuran perusahaan berpengaruh negatif.

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This research discusses the causal relationship between tax aggressiveness and aggressive financial reporting on the manufacturing company listed on the Indonesia Stock Exchange in 2008-2011 by using 108 companies as sample, result in 432 total observations. This research also analyzes the effect of tax rate reductions in tax aggressiveness and aggressive financial reporting. This research showed a positive relationship between tax aggressiveness and aggressive financial reporting. We find that tax aggressiveness in prior year before tax rate reduction is relatively higher while aggressive financial reporting is lower. Profitability ratio and size of company have negative effect on tax aggressiveness while loss carry forward and foreign operation have positive effect. Financial reporting aggressiveness is affected positively by leverage and profitability ratio while size of company has negative effect."

"Penerimaan pajak menjadi tulang punggung penerimaan negara sejak beralihnya status Indonesia menjadi negara net importer minyak bumi yang dikarenakan produksi minyak dalam negeri tidak dapat memenuhi kebutuhan domestik. Kriteria kinerja penerimaan pajak suatu negara dilihat dari tax ratio negara tersebut, dimana kalau berdasarkan tax ratio , negara kita memiliki index yang paling rendah di antara negara Asean, sehingga masih ada potensi untuk meningkatkannya Tax ratio dipengaruhi oleh beberapa faktor, diantaranya adalah kepatuhan Wajib Pajak dan salah satu usaha Direktorat Jenderal Pajak (DJP) meningkatkan kepatuhan adalah dengan melakukan Pemeriksaan terhadap Surat Pemberitahuan pajak yang disampaikan oleh Wajib Pajak.Dalam melakukan pemeriksaan, seringkaii masyarakat mempertanyakan mutu dan laporan Pemeriksaan Pajak dan standar yang dipakai oleh pemeriksa pajak dalam melakukan pemeriksaan. Untuk menjawab keragu-raguan tersebut, Kantor Wilayah (Kanwil) DJP-Jawa Bagian Barat I melakukan review terhadap Laporan Pemeriksaan Pajak atas Surat Pemberitahuan Pajak tahunan yang menyatakan lebih bayar datas Rp 100 juta yang diiakukan oleh Karikpa dalam Iingkungannya.Tujuan penelitian ini adalah untuk meiihat hubungan antara kualitas pemeriksaan pajak yang dilakukan oleh Karikpa Tangerang dan Hasil Audit Review yang dilakukan Kanwil DJP-Jawa Bagian Barat I terhadap Laporan Pemeriksaan Pajak terhadap SPT Iebih bayar yang dilakukan oleh Karikpa Tangerang Mutu Laporan Pemeriksaan Pajak, terkait dengan profesionalisme pemeriksa dan untuk meneliti mutu Laporan Pajak tersebut dilakukan dengan mengajukan kuesioner terhadap 20 orang perneriksa di Karikpa Tangerang, dimana kuesioner tersebut meliputi : pemeriksa pajak, perencanaan pemeriksaan dan pelaksanaan pemeriksaan. Sedangkan untuk Audit review, dilakukan analisa terhadap hasil review dan mengkuantifisir dengan cara pemberian nilai terhadap hasil review.Metode penelitian yang dipakai adalah metode survey dengan eksplanasi asosiatif dimana alat pengumpulan data yang utama adalah kuesioner dan menjelaskan hubungan antara dua variabel yaitu kualitas pemeriksaan pajak sebagai independen variabel, dengan hasil audit review terhadap Laporan Pemeriksaan Pajak sebagai dependen variabel.Hipotesis yang diajukan adalah ada hubungan atau pengaruh yang signifikan antara kualitas pemeriksaan dengan hasil audit review.Dari hasil penelitian dapat diperoleh gambaran tentang profil Sumber Daya Manusia (SDM) pemeriksa yang menjadi responden rata-rata memiliki kualifikasi yang baik untuk menjadi pemerik sadari tingkat pendidikan, pengalaman, dan usia. Sedangkan dalam pelaksanaan pemeriksaan, tahapan-tahapan yang dilakukan, yaitu mulai perencanaan, pelaksanaan pemeriksaan, pelaporan hasil pemeriksaan, tindak Ianjut hasil pemeriksaan, dan tanggapan Wajib Pajak Serta pengetahuan ketentuan perpajakan telah dilaksanakan dengan baik. Hasil penelitian yang menggunakan uji statistik Spearman rank diperoleh hasil bahwa tidak ada hubungan yang signifikan antara kualitas pemeriksaan di Karikpa Tangerang dengan hasil audit review yang dilakukan Kanwil DJP-Jawa Bagian Barat I terhadap Iaporan pemeriksaan pajak lebih bayar.

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Tax revenue has become the back bone of the state's earning since the change of status of Indonesia to becoming a net importer of oil for the domestic production of oil cannot meet the domestic demand. The criterion of performance of tax eaming of a country is viewed from the tax ratio of the country, where based on the tax ratio point of view, our contry has the lowest index amongst the Asean countries, so tha there is still a potential to improve it. Tax ratio is influenced by some factors, among others by the obedience of Tax Payers and one of the efforts of the Directorate General of Tax to enhance the obedience is through verification of Tax Notice Submitted by Tax Payers.

ln doing the verification, people often raise questions regarding the quality of the Tax Verification Report and the srandard applied by the tax verification official in carrying out the verification. To respon to the hesitation, the Regional Office of the Directorate General of Tax Western Java I, conducts a review on the Tax Verification Report on annual Tax Notice indicating over payment over Rp 100 million carried out by the Tax Verification Office within its circle.

The purpose of this survey is to see thr relationship between the verification quality carried out by the Office of Tax Verification Tangerang and the outcome of Audit Review carried out by the Regional Office of Directorate General of Tax Westem Java I against te Tax Verification Report on over-payment Tax notice done by the Office of Tax Verification Tangerang. The quality of Tax report is related to the professionalism of the verification officials and in order to examine the quality of the Tax Report a set of questionnaries is addressed to 20 verification officials in Tax Verification Office Tangerang ; the questionnaries include : tax verification, verification planning, and implementation of verification. As for Audit Review, analyze the outcome of review and quantify by giving point to the review result.

The survey method used is a survey method with associative explanation where the main data gathering is questionnaries and to explain the relationship between two variables namely the quality of tax verification as an independent variable, with the result of audit review of Tax verification report as dependent variable. The hypothesis put forward is the significant relationship or influence between the quality of verification and the result of the audit review.

From the result of examination, we can get a picture regarding the profile of Human Resources of the responding verification officials ; from education, experience, and age point of view generally they have good qualification for becoming verification officials. As for implementation of verification, the steps to be taken, namely starting from planning, implementation of verification, reporting of verification result, follow-up action of the verification result, response of Tax Payers, as well as knowlwdge of taxation regulation have been caried out appropriately. The result of the survey using statistical test spearman rank indicates that there is no significant relationship between the verification quality at Tax Verification Office Tangerang and the result of Audit Review carried out by the Regional Office of the Directorate General of Tax Western Java i on the verification report on over-paid tax."

"Kondisi pandemi Covid-19 menyebabkan aktivitas pemeriksaan pajak sebagai salah satu akivitas kunci dalam menunjang penerimaan negara dari sektor perpajakan tidak dapat dilaksanakan seperti dalam kondisi normal. Penelitian ini bertujuan untuk mengevaluasi kesesuaian pelaksanaan pemeriksaan pajak di masa pandemi Covid-19 dengan aturan perpajakan dan mengevaluasi capaian kebijakan terkait pelaksanaan pemeriksaan yang berlaku di masa pandemi Covid-19 dengan kriteria evaluasi kebijakan publik Dunn (2018) yaitu efektivitas, efisiensi, kecukupan, kesamaan, responsivitas, dan kelayakan. Penelitian ini menggunakan data primer dengan metode kualitatif melalui wawancara dan reviu dokumen. Hasil penelitian menunjukan bahwa pelaksanaan pemeriksaan pajak di masa pandemi Covid-19 pada KPP Pratama Jakarta Cilandak telah dilaksanakan berdasarkan aturan perpajakan dan kebijakan pemeriksaan yang berlaku di masa pandemi Covid-19. Selain itu hasil penelitian menunjukkan bahwa kebijakan terkait pelaksanaan pemeriksaan pajak di masa pandemi Covid-19 di KPP Pratama Jakarta Cilandak telah mengakomodir tercapainya tujuan pemeriksaan secara efektif, efisien, cukup, sama/merata, dan layak. Kebijakan pelaksanaan pemeriksaan pajak di masa pandemi Covid-19 di KPP Pratama Jakarta Cilandak juga mendapatkan respon yang baik dari para pemangku kepentingan.

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The condition of the Covid-19 pandemi has caused tax audit activities as one of the key activities in supporting government revenues from the taxation sector to be unable to be carried out as under normal conditions. This study evaluates the implementation of tax audits during the Covid-19 pandemi with tax regulations and evaluate policies related to the implementation of audits that were in effect during the Covid-19 pandemi with Dunn's (2018) public policy evaluation criteria, that is effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. This study uses primary data with qualitative methods through interviews and document reviews. The results showed that the implementation of tax audits during the Covid-19 pandemi at the Jakarta Cilandak Tax Office had been carried out based on the tax regulations and audit policies that were in effect during the Covid-19 pandemi. In addition, the results of the study show that policies related to the implementation of tax audits during the Covid-19 pandemi at the Jakarta Cilandak Tax Office have accommodated the achievement of audit objectives in an effective, efficient, sufficient, equal, and appropriate. The policy of implementing tax audits during the Covid-19 pandemi at the Jakarta Cilandak Tax Office also received a positive response from stakeholders."

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Tingginya perbedaan kepentingan antara pelaku-pelaku pajak/wajib pajak yang berusaha membayar pajak dengan patuh dan se-efisien mungkin dengan negara (Fiskus) yang berusaha untuk memaksimalkan penerimaan melalui pajak tentunya berimbas pada meningkatnya pemeriksaan atas kepatuhan Wajib Pajak salah satunya adalah PT. X. Penelitian ini bertujuan untuk dapat menganalisis efektivitas penerapan dari Tax Planning yaitu Tax Diagnostic dan Tax Audit Review. Penelitian ini menggunakan metode kualitatif untuk dapat menganalisis lebih dalam mengenai strategi yang diambil oleh PT. X dalam melakukan efisiensi perpajakannya. Hasil Penelitian menunjukan bahwa penggunaan Tax Diagnostic memberikan informasi perusahaan x untuk dapat bertindak secara efisien dalam perpajakannya baik secara administratif ataupun secara material, serta penggunaan Tax Audit Review memberikan informasi perusahaan x untuk dapat melakukan self-defence (Pra-Audit) apabila terjadinya pemeriksaan pajak oleh petugas pajak serta meningkatkan Tax Saving perusahaan x dalam pemeriksaan pajak yang terjadi di tahun 2015 hingga 2016.

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The high difference of interests between taxpayers who are trying to pay taxes as obediently and efficiently as possible with the state (Tax Officer) who is trying to maximize revenue through taxes certainly has an impact on increasing audits and compliance of taxpayer, one of which is PT. X. This study aims to analyze the effectiveness of the application of Tax Planning namely Tax Diagnostic and Tax Audit Review. This study uses qualitative methods to be able to analyze more deeply about the strategies taken by PT. X in doing taxation efficiency. The results showed that the use of Tax Diagnostic provides PT X information to be able to act efficiently in taxation both administratively or materially, and the use of Tax Audit Review provides PT X information to be able to conduct self-defense (Pre-Audit) in the event of a tax audit by tax officers and increasing company Tax Saving in tax audits that occurred in 2015 to 2016.

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"[ 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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