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All Journal Masalah-Masalah Hukum International Journal of Renewable Energy Development IPTEK Journal of Proceedings Series Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Journal of Indonesian Economy and Business Infestasi Jurnal Ilmu Sosial dan Ilmu Politik Jurnal Manajemen Pelayanan Publik Jurnal Administrasi Publik : Public Administration Journal Publik (Jurnal Ilmu Administrasi) Syntax Literate: Jurnal Ilmiah Indonesia Politik Indonesia: Indonesian Political Science Review Owner : Riset dan Jurnal Akuntansi Syntax Idea Jurnal Ilmiah Edunomika (JIE) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi International Journal of Science and Society (IJSOC) Return : Study of Management, Economic and Bussines PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Social, Ecology, Economy for Sustainable development goals Journal International Journal of Renewable Energy Development Kanun: Jurnal Ilmu Hukum Energy Justice Journal of Economic Resilience and Sustainable Development Jurnal Ilmiah Administrasi Publik Taxpedia
Haula Rosdiana
Department Of Fiscal Administrative Science, Faculty Of Administrative Science, Universitas Indonesia
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Analysis of Tax Audit Policy Implementation in Indonesia View from the Principle of Equality between Taxpayer and Fiscus Inasito, David Osvaldo; Rosdiana, Haula
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3415

Abstract

Tax revenue is improving from year to year. This improvement can be seen in percentage trend of tax acceptance donation for APBN. Tax Examining is one of tax administration part, related to increase tax payer obedience, thing that always be criticized because of the closest relation with society, in this case, as an examined taxpayer. Society evaluates the work and quality of officers at Tax General Directorate as non-professional and tends to count on power.  The objective of this thesis writing is to compare examining tax in Indonesia with United States of America and Japan, analyzing problems relating to tax examining policy implementation in Indonesia, describing equality principles between tax payer and fescues in examining and describing the efforts which have been done by Tax General Directorate in handling inequality between tax payer and tax officer. Research approach is qualitative approach through analysis descriptive research. Data collecting technique through bibliography study and filed study by participants’ observation and interview with related parties. From study, result obtains equality policy of tax examinig in Indonesia compared with USA and Japan, although there is also some advantageous of tax policy in those nations. Basis principles in equality between tax payer and fescues in the examinig such as public trust, fair play, etiquette, right, and duty protection of tax payer, good governance, supervising and policy of whistle blowing. Critics of tax examinig policy implementation in Indonesia appear because of tax policy is not implemented wholly by tax observer and weaknesses of sanction-given to tax officers who broke the rule. Inequality also appears because the existence of examining policy is not ruled specifically in the rule and regulation. Tax General Directorate has done many efforts such as implementation of modern tax administration and the newest tax examinig rules such as forming Observers Team and Tax Examinig Questioners. The efforts will face some weaknesses if it is not supported by socialization of the newest tax regulation to tax payer. Supervising to Tax officer can be improved by speeding- up the form of supervising committee in taxation.
Co-Authors - Inayati Abidin, Mohammad Zainul Ahmad Farhan Alrajbie, Mohammad Toffani Andang Wirawan Setiabudi Andrian Sukmana Arkan, Muhammad Farrel Armando, Tupa Andri Dewi, Riani Edi Slamet Irianto Fernaldi Anggadha Ghea B Astrid Gunadi Hanifa, Vidina Diniarti Herprabangkoro, Guntur Inasito, David Osvaldo Inayati Hifni Inayati Inayati Iraman, Endra Jamhari Jamhari Maria R.U.D Tambunan Mohammad Zainul Abidin Muhamad Iqbal Nurrasyid Murwendah Murwendah Novianty Permata Brillyana Hardini Raymundus, Torganda Raymundus, Torganda Roy Valiant Salomo Shiga, Briliana Aiko Siti Khodijah Sunaryo Sunaryo Towanda, Imam Gerson Vidina Diniarti Hanifa Wandayani Nurfadilah Wandayani Nurfadilah, Wandayani WIDDYA RAHMAWATY Yahya, Omar Deandra