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All Journal Unes Law Review JURNAL USM LAW REVIEW Jurnal Hukum Lex Generalis Journal of Law, Poliitic and Humanities Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Intelek Insan Cendikia Amandemen: Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia Jurnal Pustaka Cendekia Pendidikan Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Jurnal Asosiasi Pengajar Hukum Tata Negara Hukum Administrasi Negara
Wilma Silalahi
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Pemeriksaan Pajak: Memahami Hak dan Kewajiban dalam Proses Pengujian Kepatuhan: Penelitian Daniel Reynaldi L Tobing; Wilma Silalahi
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3746

Abstract

This study examines the regulatory framework and practical implementation of taxpayers’ rights and obligations, as well as the authority of tax officials, in the tax audit process as a primary instrument for compliance testing within Indonesia’s taxation system. Tax audits play a strategic role in balancing state revenue interests with the protection of taxpayers’ rights. Therefore, the legal framework provided in the General Provisions and Tax Procedures Law (UU KUP), Law No. 7 of 2021 on Harmonization of Tax Regulations (UU HPP), and implementing regulations such as Minister of Finance Regulation No. 17/PMK.03/2013 serves as an essential foundation for ensuring transparency, accountability, and legal certainty. This study assesses how these regulations are applied in practice, including the effectiveness of the right to information, the right to provide opinions, the obligation to provide documents, and the authority of tax officials during audits. The analysis reveals that although the normative framework is comprehensive, its practical implementation still faces challenges such as information asymmetry, varied administrative readiness of taxpayers, and inconsistent application of audit procedures by tax officials. Fair tax audits require strengthening the capacity of the tax authorities, digital optimization, and continuous education, while ensuring legal protection for taxpayers.
Co-Authors Agusman Anthony Sutedja Daniel Reynaldi L Tobing Elisabeth Niuflapu Evaline Suhunan Purba Fitri Natasha Dachi Gladwin Wijaya Joe Aprella Indra Marsalina Susana Martinus Al Ibrani Giga Taufano Natasya Klarisa Paruntu Oktri Defilania Su, Bok Rok Yunita Estu Lestari