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All Journal E-JURNAL AKUNTANSI
Ikhsan Candra Prayudi
Faculty of Economics and Business, University of Indonesia, Indonesia
Economics, Econometrics & Finance

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Analisis Sengketa Pajak Atas Hasil Penggunaan Teknik Pemeriksaan Analisis Angka-Angka, Pengujian Keterkaitan, Dan Ekualisasi Ikhsan Candra Prayudi; Arifin Rosid
E-Jurnal Akuntansi Vol 35 No 3 (2025)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The majority of disputes related to evidence in tax courts stem from tax disputes arising from the use of examination techniques such as numerical analysis, correlation testing, and equalization. This study aims to analyze the primary causes of tax disputes resulting from the use of numerical analysis, correlation testing, and equalization techniques, and to provide recommendations to minimize tax disputes. The researchers utilized content analysis of tax court rulings and thematic analysis of interview results. The causes of disputes were identified and grouped into five categories: authority, substance, tax officials, taxpayers, and methods. Using Root Cause Analysis and a Fishbone Diagram, the main causes of these tax disputes were found to be unclear regulations governing the guidelines for the use of current methods and examination techniques, as well as issues related to evidence. Efforts to minimize disputes can be undertaken by improving regulations related to examination methods and techniques and issuing clear regulations or guidelines on evidence. Keywords: Tax disputes; evidence; examination techniques; analysis; and result discrepancies.
Co-Authors Arifin Rosid