Tracing Tax Violation by Taxation Information System

Senin, 26 Oktober 2020 - 01:54
Dokumen Lampiran
1Tracing Tax Violation by Taxation Information
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Tracing Tax Violation by Taxation Information
Departemen Akuntansi
Universitas Komputer Indonesia
Bandung, Indonesia
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Abstract— There is a problem of tax violation or noncompliance
of taxpayers that occur every year in Indonesia. The
Directorate General of Taxes needs to endeavor more intensive
ways in which to strengthen the policy countermeasures to
combat this problem. From various scholarly studies
concerning this matter, even though the Tax Law Enforcement
enforcing the tax auditing process have been made one of the
essential taxation policies to test the obedience of taxpayers, the
Directorate General of Taxes of Indonesia must design a tax
auditing system that is far more effective, more efficient
procedures; supported by a control system of great quality. The
use of information systems of optimal tax auditing can reach the
goal of a tax auditor, which is that the post-audited taxpayers
are more compliant. The purpose of this research is to test the
relevance of acquisition capability findings of taxpayer
violations by a tax auditor by using a tax information system
that is effective, which is affected by the level of competence of
tax auditors themself. This research used a quantitative method
using data from a questionnaire that was answered by 88
respondents (tax auditors) in an Office of Tax Services in the
location of West Java of Indonesia; in November 2018. The
results show that using a tax information system is effective; it
can increase the capability of tax auditors to find tax violations
of certain taxpayers thoroughly, making a considerable
contribution to the quality boost of tax audits. The frequent
change in the dynamics of tax rules and an information system
that is lacking in effectiveness can frequently inhibit the
effectivity of a tax audit.