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All Journal Jurnal Aplikasi Akuntansi Jurnal Eksplorasi Akuntansi (JEA)
Hartanto, Anton Dwi
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Economics, Econometrics & Finance

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AFFECTING FACTORS AND THE ROLE OF TAX AUDIT IN INDONESIA Hartanto, Anton Dwi; Rahmiati, Alfa
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i2.543

Abstract

The Directorate General of Taxation (DGT) conducts tax audits as a control measure for the self-assessment system in Indonesian taxation. The abundance of articles on tax audits in Indonesia encourages writers to thoroughly examine the literature from journals specializing in accounting and taxation. This research aims to analyze the factors that affect tax audits and the role of tax audits in Indonesia. The findings show that the information system, the competence of tax auditors, the independence of tax auditors, and tax audit policies affect tax audits. Tax audits play a role in tax compliance and tax revenue. It is anticipated that this research will help the DGT enhance the variables influencing tax audits and raise the quality of these audits.
Ten Years of Tax Audit Research on Sinta-Indexed Journals: A Literature Review Approach Hartanto, Anton Dwi; Tjaraka, Heru
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3577

Abstract

This study aims to provide a framework of thinking about the role of tax audits and to find future research opportunities. This study analyzed 84 articles related to tax audits from 53 Sinta-indexed journals in the last ten years (2014-2023). Quantitative research with Correlational Research is the most widely used research method. Research findings show that competence, independence, information systems, task complexity, and tax audit deadlines affect tax audits. Meanwhile, tax audits affect tax avoidance, tax evasion, VAT restitution, tax compliance, tax revenue, and firm value. For future research, the topic of tax audit can be conducted in phenomenological qualitative research or mixed-method research. For quantitative approach, tax audit can be served as a mediating or intervening variable.
Co-Authors Alfa Rahmiati, Alfa Heru Tjaraka