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All Journal Journal of Audit and Tax Synergy
Elsa Sri Bunda Simanjorang
Universitas Prima Indonesia

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Peran Pengawasan Pajak dalam Mengurangi Penghindaran Pajak Pertambahan Nilai Tesalonika Diva Clarissa Sitorus; Agnes Fransiska Sirait; Grace Archita Purba; Elsa Sri Bunda Simanjorang
Journal of Audit and Tax Synergy Vol. 3 No. 2 (2026): Journal of Audit dan Tax Synergy : Vol 3 No 2, May 2026
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v3n2.239

Abstract

The potential for large revenues from Value Added Tax to the state makes tax supervision by the government very important. Tax avoidance occurs due to the weakness of the taxation sector which is marked by the weak integrity of some tax authorities in a government, the existence of loopholes regarding the treatment of tax regulations, and low public awareness in implementing tax provisions, thus creating an environment that is prone to the perpetuation of fraud as the forerunner of tax avoidance. Effective supervision, paying attention to good governance and the use of technology, will reduce the level of tax avoidance. Optimal tax supervision is realized by improving the quality of inspections, audits, and law enforcement.
Co-Authors Agnes Fransiska Sirait Grace Archita Purba Tesalonika Diva Clarissa Sitorus