E-Jurnal Akuntansi Universitas Udayana
Vol 30 No 10 (2020)

Pengaruh Implementasi Kebijakan Pemeriksaan dan Forensik Digital terhadap Kualitas Pemeriksaan dan Keberhasilan Penerimaan Pajak

Luh Putu Dian Shavitri (Magister Manajemen Universitas Pendidikan Nasional, Indonesia)
Gede Sri Darma (Magister Manajemen Universitas Pendidikan Nasional, Indonesia)



Article Info

Publish Date
27 Oct 2020

Abstract

This study aims to obtain empirical evidence on the influence of the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics toward tax audit quality and tax revenue in Bali Regional Office of Directorate General of Taxes. The approach that is used is quantitative approach using purposive sampling method in determining sample and Partial Least Square (PLS) method as data analysis technique. This study revealed that the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics has a positive and significant effect toward tax audit quality and tax revenue collection. Indonesia's tax ratio is still relatively low. Keywords: Taxpayer Audit Priority; Bank Account Opening; Digital Forensics; Tax Audit Quality, Tax Revenue.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...