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All Journal Global Financial Accounting Journal Journal Informatic, Education and Management (JIEM)
Biizni Putri Bengi
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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Literature Review of Tax Audits: Reflections on the Minister of Finance Regulation Number 15 of 2025 Concerning Tax Audits Riantari Maharani; Biizni Putri Bengi; Chairanisa Natasha Miraza; Muhammad Ichsan Adnan; Imam Gunanjar
Journal Informatic, Education and Management (JIEM) Vol 7 No 2 (2025): AUGUST
Publisher : STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jiem.v7i2.148

Abstract

Tax audits are an important tool in efforts to improve taxpayer compliance and optimize state revenue. In line with technological advancements and the increasing complexity of economic transactions, the Directorate General of Taxes has undergone a digital transformation through the implementation of the Coretax Administration System, which encourages the renewal of tax audit administration. This study aims to analyze the implementation of Minister of Finance Regulation Number 15 of 2025 on Tax Audits, which brings reforms in audit governance, including regulatory simplification, audit classification, transparency through Terms of Reference, and the digitization of audit document submission. This study employs a descriptive literature review method, drawing from relevant regulations and literature in the field of taxation. The results of the study indicate that the implementation of this regulation has been able to streamline the audit process, increase legal certainty, and contribute to tax education for taxpayers through audits that utilize databases. This reform is expected to strengthen a fair, transparent, and accountable national tax system and encourage voluntary compliance by taxpayers to support national development.
Between Legal Mandate and Political Bargaining: How Pokok Pikiran Fund Is Understood in Aceh’s Budgeting Process Farhana, Intan; Biizni Putri Bengi
Global Financial Accounting Journal Vol. 9 No. 2 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i2.11322

Abstract

This study investigates how Pokok Pikiran (pokir) fund, Indonesia’s aspiration fund scheme, is understood and practised in Aceh’s provincial budgeting process. Adopting an interpretive qualitative case study, the research draws on semi-structured interviews with members of parliament, executive budget officials, and civil society actors, complemented by analysis of media reports. The data were thematically coded to capture how different stakeholders justify, contest, and negotiate the role of pokir. The findings show that pokir is narrated in multiple and sometimes contradictory ways: as a legal mandate, as a channel for representing community aspirations, and as a bargaining instrument embedded in budget politics. While defended as a mechanism of responsiveness, its implementation often results in project personalisation, delays, and blurred boundaries between legislative and executive responsibilities. This study argues discretionary allocations such as pokir should not be seen simply as indication of weak governance. Rather, they reflect the fragility of accountability infrastructures, where limited transparency, weak monitoring, and institutionalised political practices allow the continued contestation of the scheme to persist. Addressing pokir therefore requires strengthening the broader accountability system. this research highlights the need for reforms that not only enhance monitoring and transparency, but also address the informal bargaining practices that shape allocations such as pokir.. For academics, this study contributes to public sector accounting by budgeting operates as a social practice where narratives of responsibility are performed and strategically used in political bargaining.
Co-Authors chairanisa natasha miraza Farhana, Intan Imam Gunanjar Muhammad Ichsan Adnan Riantari Maharani