Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal International Journal of Accounting & Finance in Asia Pasific
Muhammad Rifky Santoso
Financial Education and Training Agency Ministry of Finance Republic of Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Account Receivable Flow Test to Prove Real Sales Case: A Study Case of a Tax Court Decision in Indonesia Muhammad Rifky Santoso
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 2 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) June 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.696 KB) | DOI: 10.32535/ijafap.v4i2.1027

Abstract

The data in the financial statements and the corporate tax return must be supported by accurate and valid evidence. When the Directorate General of Taxation (DGT) as a tax authority in Indonesia conducts a tax audit by an account receivable flow test (ARFT), the taxpayer net sales can be corrected to be larger due to a lack of evidence. This paper applied a case study of a tax court decision in Indonesia by a desk-based literature study. The DGT audited a taxpayer and produced a stipulation of additional taxable income. The taxpayer did not agree with the provision and the taxpayer filed an appeal to the tax court. This paper finds the taxpayer’s unorganized and inaccurate bookkeeping leads the judges to reject the taxpayer’s appealing.
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