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Arifin Rosid
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.
Critical Analysis of Tax Audit Process: Evaluative Study at DGT Regional Office of South Jakarta II Khoerul Arif; Arifin Rosid
E-Jurnal Akuntansi Vol 35 No 1 (2025)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i01.p01

Abstract

A tax audit constitutes a primary business process within the framework of the DGT. While the efficacy of tax audits in augmenting tax revenue is evident, their concomitant effect of escalating tax disputes in the tax court is equally salient. The objective of this study is to evaluate the tax audit process at DGT. The evaluation employs criteria from the Organization for Economic Co-Operation and Development (OECD), including accuracy, efficiency, objectivity, transparency, fairness, completeness, defensibility, and consistency. The research method employed is qualitative, with a case study approach. The data were collected through surveys, document analysis, and interviews. The research focuses on the DGT Regional Office of South Jakarta II. The research encompasses a specific audit type, namely a field audit conducted by functional tax auditors, spanning the period from 2021 to 2023. The results demonstrated that a portion of the tax audit process has been conducted in alignment with OECD criteria. However, there is room for improvement in audit processes, particularly regarding the identification of taxpayer non-compliance. Furthermore, the audit process can be conducted in accordance with the criteria if the taxpayer is cooperative. Keywords: Tax Audit; Evaluation; OECD.
Co-Authors Ikhsan Candra Prayudi Khoerul Arif