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All Journal JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan CIVITAS: Jurnal Studi Manajemen PERSPEKTIF Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Insight Management Journal JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ekonomi Jurnal Pengabdian Masyarakat Inovasi Jurnal Ilman: Jurnal Ilmu Manajemen BISMA Cendekia Adpebi International Journal of Multidisciplinary Sciences
Wardayani Wardayani
Sekolah Tinggi Ilmu Manajemen Sukma, Medan
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Adpebi International Journal of Multidisciplinary Sciences

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Strengthening Tax Audit Management by Controlling and Auditors' Competence: Tax Court Case in Indonesia Wardayani Wardayani; Muhammad Rifky Santoso
Adpebi International Journal of Multidisciplinary Sciences Vol. 2 No. 2 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijms.v2i2.668

Abstract

The Directorate General of Taxes (DGT) has proper tax audit management regulations, but the implementation still needs to be improved so that audits become effective. To find out these needs, a case study is conducted by discussing the dispute in the Tax Court Decision. This article finds that there is still a lack of communication between units in the DGT in the audit process, the use of professional judgment by the auditor is not fully following the regulations but it is effective, the follow-up audits are still incomplete, and the honesty in conveying facts is a problem. Disputes can be resolved when the required data from the other tax offices are available at the Court. If this data is available at the time of the audit, then there is no need for a dispute. This article suggests the need to increase controlling and competence of tax auditors. Controlling needs to improve during the audit process as well as evaluation of the results of follow-up audits, especially when it involves other units in the DGT such as the tax offices. The competence is enhanced by understanding the industry of the audited taxpayer.
Co-Authors Aida Kartika Surya Anis Kurni Azhar Maksum Deni Syahputra Deswita Maharani Dewi Anggraini Dian Sri Wahyuni Dina Hasanah Eliana Eliana Elserra Siemin Ciamas Elserra Siemin Ciamas Emilda Kadriyani Ermad M.J Fani Sartika Iga Faradila Iin Manisna Nainggolan Intan Novia Astuti Irfan Febrianto Khairisa Putri Simamora Lia Suci Ramadhani Miswanto Miswanto Muhammad Rifky Santoso Ngajudin Nugroho Nurhayati Nurhayati Nurlinda Putri Adawiyah Rahmadani Razali, Ramadhan Rita Nengsih Rizki Kumala Sepdwiyana Donargo Sisca Mediyanti Sisca Mediyanti Sri Delima Wati Sugianto Supriyanto Supriyanto Syahmalia Putri Ulfa Maulidza Shafira Yeni Rachmawati Yuliyasari Br Ginting Ziekri R Praya Zulkifli Umar