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All Journal Krisna: Kumpulan Riset Akuntansi
Ni Made Puspa Pawitri
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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KESIAPAN WAJIB PAJAK DALAM MENGHADAPI PEMERIKSAAN BERDASARKAN PMK NOMOR 15 TAHUN 2025 Made Yessi Puspitha; Ni Made Puspa Pawitri; Made Andy Pradana Sukarta; Ni Ketut Nadila Suryasari; Ni Wayan Diah Puspita Sari
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.2.2026.299-308

Abstract

The self-assessment system requires a supervisory function, one of which is through tax audits to ensure taxpayer compliance. Tax audit procedures have changed with the issuance of Minister of Finance of the Republic of Indonesia Regulation Number 15 of 2025. These changes mark a paradigm shift in tax audits toward faster, more integrated, and digital-based processes. This presents a challenge for taxpayers to adapt their internal systems to prepare for audits. This research is a descriptive qualitative study. Data collection was conducted through interviews, literature review, and triangulation with taxpayers, tax consultants, and tax academics. The results indicate that audit-ready conditions can be achieved if taxpayers can establish good corporate governance and be proactive in ensuring that all tax obligations are properly implemented and documented. Thus, taxpayers can achieve audit-ready conditions, namely readiness to face audits with accurate data and evidence in accordance with tax regulations.
Co-Authors Made Yessi Puspitha Ni Ketut Nadila Suryasari Ni Wayan Diah Puspita Sari