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Nur Asma
Universitas Negeri Padang
Religion Humanities Biochemistry, Genetics & Molecular Biology Chemistry Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Audit Atas Perpajakan Sebagai Instrumen Pengendalian Resiko Kepatuhan Pajak Pada Perusahaan (Studi Kasus: PT. AAC) Asma, Nur
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 5 (2026): January 2026 , Annusfy In Press
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/598xfn17

Abstract

The emphasis of the abstract is primarily on the results of tax audits, which are an important instrument in ensuring corporate tax compliance with applicable tax regulations. Tax compliance not only covers the accuracy of tax calculations, but also the accuracy of tax procedures and administration. This paper aims to analyze the role of tax audits as an instrument for controlling tax compliance risks in companies using the case study of PT AAC. The research method used is a qualitative descriptive approach through literature study and analysis of Tax Court decisions. The results of the discussion show that tax audits play an important role in identifying tax non-compliance risks and ensuring formal and material compliance. The PT AAC case study shows that procedural errors in the tax audit process can result in the cancellation of the Tax Assessment Letter for Underpayment (SKPKB), thus emphasizing the importance of accurate audit procedures in controlling corporate tax compliance risks
Co-Authors Akbar Akbar Alwi, Ratna Surya Auliya, Jumi Camara Indriani, Dilla Erwin Erwin Fitriana, Risma Hafizatun Nisa, Elma Herlini, Herlini Ike Anggraeni Iwan Hasri Masluroh, Masluroh Mellyanti, Ayu Muftadiin, Fatimatul Mun'im, Abdul Mun’im, Abdul Muslimah, Lili Nurul Afiah Rahma Adila, Alfina RAMADON, DELLY Ramli Ramli Sitoresmi, Woro Endah Usman Wahyu Ramadhani, Reza Yudiman, Atika Tri ZAINAL ABIDIN MUCHLISIN