TAX AUDITOR'S CAPABILITY DALAM MELACAK PELANGGARAN WAJIB PAJAK DENGAN PENGGUNAAN SISTEM INFORMASI PERPAJAKAN (TAX AUDITORS' PERCEPTIONS)

Peneliti

Assoc. Prof. Dr. Siti Kurnia Rahayu, S.E. M.Ak., Ak, CA

Deskripsi/Abstrak

The issue of tax violations or non-compliance of taxpayers that occur every year in Indonesia is very important for DGT to be intensified in its mitigation policies. From various scientific studies on this matter, even though the Tax Law Enforcement through tax audits has become one of the important tax policies to test taxpayer compliance, it is important for DGT to design a more effective tax audit system, a more efficient procedure, supported by a quality control system through the use of a tax audit information system, which can really achieve the objectives of the Tax Audit so that the post-audited Taxpayers are more obedient. The purpose of this study is to examine the relevance of the ability to obtain findings of taxpayer violations by the Tax Auditor with the use of an effective tax information system. Research with quantitative methods uses data from questionnaires answered by 30 respondents (tax auditors) at Small Taxpayers Office in Jakarta, in May 2018. The results show that using the Tax Information System that is effective can improve the ability of the Tax Auditor to find violations of taxpayer tax, thus contributing to improving the quality of Tax Examination. The dynamics of frequent changes in tax regulations and less effective information systems can hinder the effectiveness of tax audits.