E-Jurnal Akuntansi Universitas Udayana
Vol 30 No 8 (2020)

Peran Intelijen Perpajakan dalam Meningkatkan Penerimaan Pajak

I Gusti Putu Aditya Kusuma (Undiknas Graduate School Universitas Pendidikan Nasional, Indonesia)
Agus Fredy Maradona (Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional, Indonesia)



Article Info

Publish Date
25 Aug 2020

Abstract

This study aims to explore the role of the tax intelligence unit in increasing tax revenues in Indonesia. This study employs a qualitative approach, particularly the case study method, using the Bali Regional Tax Office as a research setting. Through in-depth interviews and a data analysis that comprises of data condensation, data display, and conclusion drawing and verification, this study shows that the tax intelligence unit performs effectively in boosting tax revenues through three main steps: investigation, security, and accumulation. The findings of this study present substantial implications to the Indonesian tax authority in strengthening its tax intelligence and maximizing the tax revenues. Keywords: Tax; Tax Intelligence Unit; Investigation; Security; Accumulation.

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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 ...