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All Journal International Journal of Renewable Energy Development Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Journal of Indonesian Economy and Business Jurnal Ilmu Sosial dan Ilmu Politik Jurnal Administrasi Publik : Public Administration Journal Syntax Literate: Jurnal Ilmiah Indonesia Politik Indonesia: Indonesian Political Science Review Owner : Riset dan Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Social, Ecology, Economy for Sustainable development goals Journal Energy Justice Journal of Economic Resilience and Sustainable Development
Haula Rosdiana
University of Indonesia
Religion Arts Humanities Chemistry Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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 Abidin, Mohammad Zainul Alrajbie, Mohammad Toffani Arkan, Muhammad Farrel Hanifa, Vidina Diniarti Herprabangkoro, Guntur Inasito, David Osvaldo Inayati Inayati Iraman, Endra Jamhari Jamhari Murwendah Murwendah Raymundus, Torganda Raymundus, Torganda Roy Valiant Salomo Shiga, Briliana Aiko Siti Khodijah Towanda, Imam Gerson Wandayani Nurfadilah, Wandayani Yahya, Omar Deandra