EFEKTIVITAS PEMERIKSAAN PAJAK DI INDONESIA

Muhammad Andri, Srihadi Winarningsih, Sony Devano

Abstract


The main objective of this study is to examine and measure how much influence the factors that affect the effectiveness of tax audits in Indonesia. The study was conducted with a quantitative approach using multiple regression models. Tax auditor as a party directly involved in the tax audit is a relevant research subject. Cluster sampling technique was used to determine samples. In cluster sampling, the population is divided into clusters based on criteria such as target and realization of work unit acceptance, realization of extra effort and achievement of audit coverage ratio (ACR), so as to represent conditions in the population. The data were successfully collected from 166 tax auditors. The study shows that top management support, taxpayer attitudes and use of taxation information system have significant influence on tax audit effectiveness,while tax regulation and quality of tax audit have no significant influence on tax audit effectiveness.

Keywords


Tax, Tax Audit, Tax Audit Effectiveness

Full Text:

PDF

References


Adediran, S. A., Alade, S. O., & Ashade, A. A. (2013). The Impact of Tax Audit and Investigation on Revenue Generation in Nigeria. European Journal of Business and Management, 5(26), 171–177.

Al_Frijat, Y. S. (2013). The Impact of Using Accounting Information Systems on the Quality of Financial Statements Submitted to the Income and Sales Tax Department in Jordan. Journal of Emerging Trends in Economics and Management Sciences (JETEMS), 5(1), 19–25. https://doi.org/10.1017/CBO9781107415324.004

Allingham, M. G., & Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1, 323–338.

Andayu, B. V. D. (2015). Pengaruh Sikap Wajib Pajak terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak Orang Pribadi yang melakukan usaha dan terdaftar di Kantor Pelayanan Pajak Pratama Malang Utara). Universitas Brawijaya.

Aruan, R., Sujana, E., Luh, N., & Erni, G. (2017). Pengaruh Sikap Wajib Pajak, Moral Wajib Pajak Dan Kemauan Untuk Membayar Pajak Orang Pribadi Di Kantor Pelayanan Pajak (KPP) Pratama Gianyar. E-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2), 1–10.

Ayalew, E. (2014). Factors Affecting tax audit effectiveness: A study on category ’A’Taxpayers in Bahir Dar City Administration Revenue Office. https://doi.org/10.1017/CBO9781107415324.004

Birskyte, L. (2013). Effects of Tax Auditing: Does The Deterrent Deter? Research Journal of Economics, 8(2), 1–8.

Chalu, H., & Mzee, H. (2018). Determinants of Tax Audit Effectiveness in Tanzania. Managerial Auditing Journal, 33(1), 35–63. https://doi.org/10.1108/MAJ-06-2016-1390

Cohen, A., & Sayag, G. (2010). The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations. Australian Accounting Review, 20(3), 296–307. https://doi.org/10.1111/j.1835-2561.2010.00092.x

Darono, A. (2015). Examining the Adoption of Computer-Assisted Audit Tools and Techniques for Tax Audits in Indonesia : An Institutional Logics Perspective. 2015 International Workshop on Computer Auditing Education, 1–9.

Devos, K. (2014). Factors Influencing Individual Taxpayer Compliance Behaviour. https://doi.org/10.1007/978-94-007-7476-6

Dittenhofer, M. (2001). Internal auditing effectiveness: An expansion of present methods. Managerial Auditing Journal, 16(8), 443–450. https://doi.org/10.1108/EUM0000000006064

DJP. (2013). Laporan Tahunan 2012 Direktorat Jenderal Pajak: Harmonisasi Membangun Negeri. Jakarta: Direktorat Jenderal Pajak.

DJP. (2014). Surat Edaran Direktur Jenderal Pajak Nomor : SE - 15/PJ/2014 Tentang Rencana Dan Strategi Pemeriksaan Tahun 2014. Jakarta.

DJP. (2015). Annual Report 2014: Upholding the Spirit of Revitalization for Integrated Transformation Commitment Charter of Organizational Transformation. Jakarta: Direktorat Jenderal Pajak.

Drogalas, G., Ioannis, S., Dimitra, K., & Ioannis, D. (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

Floropoulos, J., Spathis, C., Halvatzis, D., & Tsipouridou, M. (2010). Measuring the success of the Greek Taxation Information System. International Journal of Information Management, 30(February 2010), 47–56. https://doi.org/10.1016/j.ijinfomgt.2009.03.013

Gemmell, N., & Ratto, M. (2012). Behavioral Responses To Taxpayer Audits: Evidence From Random Taxpayer Inquiries. National Tax Journal, 65(1), 33–58. https://doi.org/10.17310/ntj.2012.1.02

IAASB. (2013). International Auditing and Assurance Standards Board Handbook of International Quality Control , Auditing , Review , Other Assurance , and Related Services Pronouncements 2013 Edition.

IAASB, I. A. and A. S. B. (2014). A Framework for Audit Quality: Key Elements That Create an Environment for Audit Quality.

IMF. (2011). Revenue mobilization in developing countries. In IMF (Vol. 2). https://doi.org/10.5296/jpag.v8i3.13638

Irawan, F., & Maharani, S. (2015). Analisis Persepsi Kualitas Pemeriksaan Pajak. (2013), 958–973.

James, S., & Alley, C. (2004). Tax Compliance , Self-Assessment and Tax Administration. Journal of Finance and Management in Public Services, 2(2), 27–42.

Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced Versus Voluntary Tax Compliance: The “Slippery Slope” Framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/10.1016/j.joep.2007.05.004

Knechel, W. R., Krishnan, G. V, Pevzner, M., Shefchik, L., & Velury, U. (2012). Audit Quality: Insights from the Academic Literature. Auditing: A Journal of Practice and Theory, 32, 385–421.

Kristiyanto, A. (2014). ANALISIS PENGARUH KOMPETENSI, INDEPENDENSI, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS HASIL PEMERIKSAAN PAJAK (Studi Empiris pada Pemeriksa KPP Madya di Jakarta). JRAK, 5(1), 1–13.

Kusuma, I. G. K. C. B. A., Setiawan, B., & Sugiharto, D. Y. (2019). Menakar kualitas pemeriksaan pajak dalam sengketa pajak. Jurnal Pajak Indonesia, 2(1), 76–83.

Lim, S. A., & Indrawati, L. (2019). TINJAUAN TEORITIS EFEKTIVITAS PEMERIKSAAN. BIP’s Jurnal Bisnis Perspektif, 11, 37–58.

Melat, A. (2016). Factors Affecting Tax Audit Effectiveness Evidence From Large Tax Payers Office of Ethiopian Revenue and Customs Authority (Based on Auditors perception). Addis Ababa University.

Muhammad, I. (2013). An Exploratory Study of Malaysian Tax Auditors’ Enforcement Regulatory Styles. Procedia Economics and Finance, 7, 188–196. https://doi.org/10.1016/s2212-5671(13)00234-7

Nordin, Z. S., Muhammad, I., Wahab, K. A., & Yaakub, N. A. (2017). Cooperation, Tax Complexity and Managerial Control : A Study on Tax Auditors ’ Conciliatory Style. Asian Journal of Business and Accounting, 10(2), 165–186.

OECD. (2006a). Strengthening Tax Audit Capabilities: Auditor Workforce Management - Survey Findings and Observations. In Tax Administration’s Compliance. Paris: Centre for Tax Policy and Administration.

OECD. (2006b). Strengthening Tax Audit Capabilities: General Principles and Approaches. Paris: Centre for Tax Policy and Administration.

OECD. (2018). OECD Economic Surveys: Indonesia 2018. In OECD Publishing. https://doi.org/10.1787/9789264026940-pl

Okello, A. (2014). Managing Income Tax Compliance through Self-Assessment. IMF Working Papers, 14(41), 1. https://doi.org/10.5089/9781475515237.001

Pentland, B. T., & Carlile, P. (1996). Audit the taxpayer, not the return: Tax auditing as an expression game. Accounting, Organizations and Society, 21(2–3), 269–287. https://doi.org/10.1016/0361-3682(95)00023-2

Ragu-Nathan, B. S., Apigian, C. H., Ragu-Nathan, T. S., & Tu, Q. (2004). A Path Analytic Study of The Effect of Top Management Support for Information Systems Performance. Omega, 32(6), 459–471. https://doi.org/10.1016/j.omega.2004.03.001

Romadhaniah, R., & Rosid, A. (2019). Kajian Akademis: Menakar Efektivitas Penegakkan Hukum dalam Meningkatkan Kepatuhan Pajak di Indonesia (Tinjauan Empiris dari Perspektif Peta Strategi DJP). Jakarta: Direktorat Jenderal Pajak.

Samuel, M., & De Dieu, R. J. (2014). The impact of taxpayers’ financial statements audit on tax revenue growth. International Journal of Business and Economic Development (IJBED), 2(2), 51–60.

Sekaran, U., & Bougie, R. (2017). Metode Penelitian Untuk Bisnis: Pendekatan Pengembangan Keahlian.

Sitanggang, R. P. C., Saerang, D. P. E. S., & Sabijono, H. (2014). Efektivitas Pelaksanaan Pemeriksaan dalam Upaya Meningkatkan Penerimaan Pajak di KPP Pratama Manado. Jurnal EMBA, 2(3), 1695–1704.

Sulaiman, N. A., Yasin, F. M., & Muhamad, R. (2018). Perspectives on Audit Quality: An Analysis. Asian Journal of Accounting Perspectives, 11(1), 1–27.

Thuronyi, V., Counsel, L., & Espejo, I. (2013). Tax Law Note: How Can an Excessive Volume of Tax Disputes Be Dealt With? In Emerging Infectious Diseases. https://doi.org/10.1016/S0304-4017(96)01152-1

Wijayanti, N. (2014). Efektivitas Pelaksanaan Kegiatan Pemeriksaan Pajak dan Pengaruhnya Terhadap Pengamanan Penerimaan di KPP Pratama Jakarta Tebet. Institut Keuangan Perbankan dan Informatika Asia PERBANAS.

Yosef Nurebo, B., & Mersha Lekaw, D. (2019). Effectiveness of Tax Audit: a Study in Kembata Tembaro Zone, Southern Ethiopia. International Journal of Commerce and Finance, 5(1), 34–50.




DOI: https://doi.org/10.32502/jab.v6i1.3404

Refbacks

  • There are currently no refbacks.


Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Palembang

Jl. Jenderal A. Yani 13 Ulu, Seberang Ulu II, Palembang (30263), Indonesia.

Indexed by :