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All Journal Fokus Bisnis Infestasi IJIBE (International Journal of Islamic Business Ethics) Journal of Accounting and Investment Jurnal Akuntansi dan Pajak Jurnal RAK (Riset Akuntansi Keuangan) SAR (Soedirman Accounting Review): Journal of Accounting and Business Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Jurnal Akuntansi
Mispiyanti, Mispiyanti
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Implementasi Risk-Based Tax Audit dan Digitalisasi Sistem Coretax dalam Meningkatkan Kepatuhan Pajak: Studi Kasus pada KPP Pratama Kebumen Susi Astuti; Mispiyanti Mispiyanti
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3289

Abstract

This study analyzes the implementation of tax audits at the Kebumen Primary Tax Office (KPP Pratama Kebumen) in the context of regulatory reform through Minister of Finance Regulation (PMK) No. 15 of 2025, the adoption of a risk-based audit approach, and the digital transformation of tax administration through the Coretax system. Effective tax audits play an important role in improving taxpayer compliance, ensuring legal certainty, and strengthening accountability in tax administration. Recent regulatory reforms and the digitalization of tax administration have significantly transformed audit procedures, requiring stronger procedural readiness, competent human resources, and integrated data systems to ensure that tax audits are implemented effectively. This study employs a qualitative phenomenological approach to explore the experiences and perceptions of tax auditors in conducting tax audits following regulatory reform and the implementation of digital tax administration through Coretax. Primary data were obtained through in-depth interviews with informants who have direct experience in the tax audit process. Questionnaires were used as supporting data to capture collective perceptions of tax auditors regarding several dimensions of audit implementation, including regulatory clarity, the application of risk-based audits, auditor competence, and the use of digital technology. Data from interviews and questionnaires were integrated through methodological triangulation to strengthen the credibility of the findings. The results identify five main themes: procedural consistency and regulatory certainty, the implementation of risk-based audits, data quality as a determinant of audit effectiveness, the dynamics of fiscal corrections and tax disputes, and digital transformation alongside organizational readiness. Overall, tax audits at KPP Pratama Kebumen are aligned with the regulatory framework and are generally perceived as effective. However, the effectiveness of risk-based audit selection and audit outcomes remains highly dependent on data readiness, system integration, and the availability of reliable audit evidence.
Co-Authors Ambarini, Eka Fitra Ambarini, Eka Fitria Anggraeni, Ratna Wahyu Danu Kusaendri Devi, Elana Eka Fitra Ambarini Eka Fitria Ambarini Elana Devi Ika Neni Kristanti Ika Neni Kristanti Junaidi Junaidi Junaidi, Junaidi Kusaendri , Danu Mustika, Harum Eka Indra Nur Indah Mukaromah Randy Ariyadita Putra Ratna Wahyu Anggraeni Ready Wicaksono Setiyaning Dwi Wansani Susi Astuti susi astuti