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Tio Andiko
Analisis implementasi kebijakan pemeriksaan pajak di Indonesia ditinjau dari konsep cooperative compliance = Analysis of implementation of tax audit policy in Indonesia viewed from the concept of cooperative compliance
"ABSTRAK
Target penerimaan pajak, selalu menjadi diskursus menarik di akhir tahun. Hampir sepuluh tahun terakhir target penerimaan perpajakan tak pernah tercapai. Belum lagi tingginya angka sengketa dalam beberapa tahun terakhir yang menggerus tingkat kepercayaan wajib pajak. Sehingga berdampak pada masih rendahnya tingkat kepatuhan wajib pajak di Indonesia. Dan salah satu hal yang mempengaruhi kondisi perpajakan Indonesia hari ini adalah pemeriksaan pajak. Untuk itu penelitian ini bertujuan menganalisis implementasi kebijakan pemeriksaan pajak di Indonesia dengan konsep baru yang kini mulai banyak diadopsi di beberapa negara lain yaitu konsep cooperative compliance. Penelitian ini menggunakan pendekatan pos-positivisme, metode kualitatif dan pengumpulan data menggunakan teknik wawancara mendalam. Analisis yang ditelaah melalui dua dimensi utama dalam cooperative compliance yaitu aspek kepercayaan dengan indikator komitmen, kejujuran, kompetensi dan keadilan; dan aspek transparansi degan indikator informatif dan pengungkapan. Hasil dari penelitian ini menjelaskan bahwa pada dasarnya di Indonesia sampai saat ini belum ada kebijakan pemeriksaan pajak yang secara eksplisit/formal mengadopsi konsep cooperative compliance. Dilihat dari kedua dimensi utama dalam cooperative compliance yaitu kepercayaan dan transparansi, peneliti mendapatkan bahwa dimensi kepercayaan antara wajib pajak dan fiskus dalam pemeriksaan pajak masih minim yang bisa dilihat dari tingginya angka sengketa pajak. Adapun dimensi transparansi, kondisi saat ini sedang bergerak ke arah era keterbukaan yang lebih baik, dimana hal ini dapat tercermin dari adanya beberapa kebijakan yang dibuat dalam rangka mendukung proses transparansi.
ABSTRACT
The target of tax revenue is always an interesting discourse at the end of the year. Almost the last ten years the target of tax revenues has never been achieved. Not to mention the high number of disputes in recent years that undermined the level of taxpayer trust. So that impact on the low level of taxpayer compliance in Indonesia. And one of the things that affect the condition of Indonesia 39 s taxation today is the tax audit. Therefore, this study aims to analyze the implementation of tax audit policy in Indonesia with a new concept that is now beginning to be widely adopted in several other countries namely the concept of cooperative compliance. This research uses post positivism approach, qualitative method and data collection using in depth interview technique. Analysis analyzed through two main dimensions of cooperative compliance are trust dimension with indicator of commitment, honesty, competence and justice and dimension of transparency with informative indicators and disclosures. The results of this study explain that basically in Indonesia until now there has been no tax audit policy that explicitly formally adopt the concept of cooperative compliance. Viewed from the two main dimensions of cooperative compliance are trust and transparency, the researcher found that the trust dimension between taxpayer and taxpayer in tax audit is still minimal which can be seen from the high rate of tax disputes. As for the transparency dimension, the current condition is moving towards a better era of openness, which can be reflected in the existence of several policies made in order to support the transparency process."
2018
T51130
UI - Tesis Membership  Universitas Indonesia Library
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Yulia Zahara
Implementasi pemeriksaan pajak atas restitusi pajak pertambahan nilai untuk menguji kepatuhan wajib pajak: studi kasus Kantor Pelayanan Pajak Madya Jakarta Barat tahun pemeriksaan pajak 2013 = Tax audit implementation on vat refund in order to examine taxpayer's compliance: study case West Jakarta medium taxpayer's Office in 2013
"Salah satu tujuan dari diselenggarakannya pemeriksaan pajak adalah untuk menguji kepatuhan Wajib Pajak demikian jugalah dalam pemeriksaan pajak atas restitusi Pajak Pertambahan Nilai Penelitian ini dilakukan untuk menyajikan sebuah gambaran mengenai impelementasi pemeriksaan pajak atas restitusi Pajak Pertambahan Nilai pada KPP Madya Jakarta Barat Penelitian ini menggunakan pendekatan kualitatif dengan tujuan penelitian deskriptif Pengumpulan data dilakukan melalui studi kepustakaan dan wawancara mendalam Hasil dari penelitian ini menunjukkan bahwa ditinjau dari konten kebijakan percepatan pengembalian kelebihan pembayaran pajak terhadap Wajib Pajak yang memenuhi kriteria khusus ditetapkan dikarenakan keterbatasan SDM fungsional pemeriksa dalam lingkup Direktorat Jenderal Pajak sedangkan ditinjau dari konteks implementasi pemeriksaan pajak atas restitusi PPN pada KPP Madya Jakarta Barat juga telah diimplementasikan berdasarkan kaidah administrasi perpajakan yang baik sehingga dapat meminimalisir terjadinya konflik kepentingan dalam proses pemeriksaan.
One of the purposes of tax audit is to examine Tax Payer's compliance also in tax audit on VAT refund This research is aimed to provide an overview regarding tax audit implementation on VAT refund in West Jakarta Medium Taxpayer's Office This research is conducted by using qualitative descriptive approach Data collected through library research and in depth interviews The result of this study indicate that based on content of policy accelerated VAT refund to the tax payers who meet specific criteria is set due to limitation of human resources within Directorate General of Taxation Therefore based on context of implementation VAT audit on VAT refund in West Jakarta Medium Taxpayer's Office has been implemented based on good principles of tax administration so as to minimize any conflicts of interest in the processes of tax audit."
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2014
S58443
UI - Skripsi Membership  Universitas Indonesia Library
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Freddy S.
Analisis tax audit coverage ratio Indonesia dalam peningkatan efektivitas pemeriksaan pajak = Analyze of Indonesia tax audit coverage ratio to increase tax audit effectivity
"[ ABSTRAK
Pemeriksaan pajak merupakan bentuk penegakan hukum oleh Direktorat Jenderal Pajak (DJP) yang bertujuan untuk mengamankan penerimaan pajak dan meningkatkan kepatuhan wajib pajak. Salah satu faktor yang mempengaruhi kepatuhan wajib pajak adalah persepsi kemungkinan diperiksa. Jika kemungkinan diperiksa tinggi, maka kemungkinan ketidakpatuhan terdeteksi juga tinggi. Untuk meningkatkan kemungkinan wajib pajak diperiksa tinggi, maka DJP seharusnya memperluas lingkup pemeriksaan atau biasa yang disebut dengan rasio cakupan pemeriksaan pajak. Penelitian ini menggunakan pendekatan kualitatif dan bertujuan untuk menganalisis faktor penyebab rendahnya rasio tersebut dan sektor yang seharusnya menjadi fokus pemeriksaan. Hasil dari penelitian ini menunjukkan bahwa rasio cakupan pemeriksaan rendah karena masalah pemilihan bahan baku dan kurang berbasis risiko dan potensi penerimaan.
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ABSTRACT Tax audit as one of the law enforcements is conducted by Directorate General of Taxes (DGT) Indonesia to achieve tax national revenue targeted and increase voluntary compliance. One cause of taxpayer?s compliance is the probability of being audited. The higher taxpayer?s probability is audited, the higher of non-compliance will be detected. To ensure that taxpayer?s probability of being audited is high, DGT should enlarge the scope of audit or audit coverage ratio. This study uses qualitative approach and analyzes the factor that cause audit coverage ratio in Indonesia is low, and primary sector that should become the focus of tax audit. The result of this research indicates that low of audit coverage ratio because of the selection of taxpayer?s that has less risk-based assessment and less potential revenue
;Tax audit as one of the law enforcements is conducted by Directorate General of Taxes (DGT) Indonesia to achieve tax national revenue targeted and increase voluntary compliance. One cause of taxpayer?s compliance is the probability of being audited. The higher taxpayer?s probability is audited, the higher of non-compliance will be detected. To ensure that taxpayer?s probability of being audited is high, DGT should enlarge the scope of audit or audit coverage ratio. This study uses qualitative approach and analyzes the factor that cause audit coverage ratio in Indonesia is low, and primary sector that should become the focus of tax audit. The result of this research indicates that low of audit coverage ratio because of the selection of taxpayer?s that has less risk-based assessment and less potential revenue
;Tax audit as one of the law enforcements is conducted by Directorate General of Taxes (DGT) Indonesia to achieve tax national revenue targeted and increase voluntary compliance. One cause of taxpayer?s compliance is the probability of being audited. The higher taxpayer?s probability is audited, the higher of non-compliance will be detected. To ensure that taxpayer?s probability of being audited is high, DGT should enlarge the scope of audit or audit coverage ratio. This study uses qualitative approach and analyzes the factor that cause audit coverage ratio in Indonesia is low, and primary sector that should become the focus of tax audit. The result of this research indicates that low of audit coverage ratio because of the selection of taxpayer?s that has less risk-based assessment and less potential revenue
;Tax audit as one of the law enforcements is conducted by Directorate General of Taxes (DGT) Indonesia to achieve tax national revenue targeted and increase voluntary compliance. One cause of taxpayer?s compliance is the probability of being audited. The higher taxpayer?s probability is audited, the higher of non-compliance will be detected. To ensure that taxpayer?s probability of being audited is high, DGT should enlarge the scope of audit or audit coverage ratio. This study uses qualitative approach and analyzes the factor that cause audit coverage ratio in Indonesia is low, and primary sector that should become the focus of tax audit. The result of this research indicates that low of audit coverage ratio because of the selection of taxpayer?s that has less risk-based assessment and less potential revenue
, Tax audit as one of the law enforcements is conducted by Directorate General of Taxes (DGT) Indonesia to achieve tax national revenue targeted and increase voluntary compliance. One cause of taxpayer’s compliance is the probability of being audited. The higher taxpayer’s probability is audited, the higher of non-compliance will be detected. To ensure that taxpayer’s probability of being audited is high, DGT should enlarge the scope of audit or audit coverage ratio. This study uses qualitative approach and analyzes the factor that cause audit coverage ratio in Indonesia is low, and primary sector that should become the focus of tax audit. The result of this research indicates that low of audit coverage ratio because of the selection of taxpayer’s that has less risk-based assessment and less potential revenue
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Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016
S61628
UI - Skripsi Membership  Universitas Indonesia Library
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Kurniawan Panji Laksono
Analisis efisiensi kantor pelayanan pajak di Indonesia: peranan upaya audit dan pendidikan masyarakat = Efficiency analysis of Indonesian tax offices: the role of audit effort and community education
"ABSTRAK
Studi ini mengkaji tentang efisiensi teknis Kantor Pelayanan Pajak KPP , dengan terlebih dahulu mengestimasi fungsi produksi pemungutan pajak pusat di Indonesia. Pengukuran efisiensi teknis pemungutan pajak dilakukan dengan model stochastic frontier analysis, dengan observasi berupa agregasi data KPP pada tingkat Provinsi selama kurun waktu 7 tahun 2010 ndash; 2016 untuk seluruh KPP di Indonesia, selain KPP-KPP yang berada di lingkup Kanwil DJP Wajib Pajak Besar dan Kanwil DJP Jakarta Khusus.Hasil analisis menunjukkan adanya perbedaan tingkat efisiensi teknis pemungutan pajak antar provinsi. Efisiensi teknis pemungutan pajak dipengaruhi oleh faktor internal KPP, seperti: upaya audit, biaya operasional kantor dan segmentasi Wajib Pajak WP , maupun faktor eksternal, seperti: karakteristik sosial dan ekonomi daerah, seperti: tingkat pendidikan masyarakat. Upaya audit dari pemeriksa pajak mempunyai pengaruh yang signifikan terhadap efisiensi teknis KPP. Lebih lanjut, semakin meningkatnya masyarakat yang berpendidikan tinggi juga dapat meningkatkan efisiensi pengumpulan pajak, karena lebih mudah memahami peraturan pajak.
ABSTRACT
This study examines the technical efficiency of the Tax Offices KPP , by first estimating the central tax collection function in Indonesia. Measurement of technical efficiency of tax collection is done by stochastic frontier analysis model, with observation in the form of data aggregation of tax offices at Provincial level during the period of 7 years 2010 2016 for all tax office in Indonesia, other than tax offices which is under the scope of Large Taxpayer Regional Office and Jakarta Special Regional Offices.The result of the analysis shows the differences in the level of tax collection technical efficiency among provinces. The technical efficiency of tax collection is influenced by internal factors of tax office, such as audit effort, office operating costs and taxpayer segmentation, as well as external factors, such as social and economic characteristics of the provinces, for instance community educational level. Audit efforts from tax inspectors have a significant influence on the technical efficiency of tax offices. Furthermore, more highly educated community can also improve the efficiency of tax collection, as it is easier for them to understand tax regulations. "
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2018
T49902
UI - Tesis Membership  Universitas Indonesia Library
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Nuzuul Rizky Ramadhani
Evaluasi Kebijakan Quality Assurance sebagai Upaya dalam Meningkatkan Kualitas Pemeriksaan Pajak Di Indonesia = Evaluation of Quality Assurance Policy as an Effort to Improve the Quality of Tax Audit In Indonesia
"Pelaksanaan quality assurance pemeriksaan telah berlangsung lebih dari 12 tahun. Melalui PMK 184/2015, adanya pembatasan terkait dasar hukum menurunkan kebermanfaatan dalam meningkatkan kualitas pemeriksaan pajak. Tentu hal ini bertolak belakang dengan peran dari quality assurance sehingga perlu untuk dilakukan evaluasi. Penelitian ini ditujukan untuk melakukan evaluasi terhadap kebijakan quality assurance sehingga dapat mengetahui faktor penghambat dan merancang solusi untuk memaksimalkan perannya. Penelitian ini dilakukan dengan pendekatan kualitatif dan data diambil dari studi kepustakaan dan wawancara mendalam dengan informan kunci. Hasil dalam penelitian ini menunjukkan bahwa evaluasi berdasarkan proses kinerjanya belum maksimal dan memberikan kebermanfaatan bagi Wajib Pajak, pelaksanaan tidak efektif yang disebabkan oleh pembatasan pembahasan, waktu pembahasan yang singkat, independensi dan kompetensi, pandangan tidak netral terhadap Wajib Pajak, serta kurangnya quality assurance tidak menunjukkan hasil yang positif dalam meningkatkan kualitas pemeriksaan. Berdasarkan dampaknya, Wajib Pajak tidak merasakan kehadiran quality assurance. Berdasarkan analasis biaya-manfaat pelaksanaan quality assurance menyebabkan banyak waktu, tenaga, dan biaya yang harus dikeluarkan baik untuk Wajib Pajak dan fiskus.
The implementation of quality assurance has been going more than 12 years. Through PMK 184/2015, the existence of restrictions related to legal basis reduces objective to improving the quality of tax audit. This is contrary to the role of quality assurance so it is important to evaluate. This research is aimed to evaluating quality assurance policies so that they can identify the inhibiting factors and design solutions to maximize their role. This research was conducted using a qualitative approach and data were taken from literature studies and in-depth interviews with key informants. The results of this study indicate that evaluation based on the performance process is not maximized and provides benefits for taxpayers, implementation is ineffective due to discussion restrictions, time-limit discussion, independence and competence, views that are not neutral towards taxpayers, and lack of outreach. Based on the results of the implementation of quality assurance did not show positive results in improving the quality of tax audit. Based on the impact, taxpayers do not feel the function of quality assurance. Based on a cost-benefit analysis, the implementation of quality assurance causes a lot of time, effort, and costs that must be spent for both taxpayers and tax authorities."
Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2023
S-pdf
UI - Skripsi Membership  Universitas Indonesia Library
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Siregar, Lidya Christy Fransisca
Analisis proses pemeriksaan restitusi pajak dan penerbitan surat ketetapan pajak (SKP) berdasarkan SPT tahunan badan: studi PT ABC di KPP X = Analyze of tax audit process for tax refund and issuance of tax assessment letters based on the annual corporate income tax return: study case for PT ABC in X tax service office
"ABSTRACT
Skripsi ini membahas mengenai proses pemeriksaan pajak yang dilakukan oleh KPP Gambir Empat atas permohonan restitusi yang diajukan oleh PT ABC berdasarkan SPT Tahunan Badan 2016. Atas permohonan restitusi tersebut, dilakukan pemeriksaan all taxes yaitu untuk seluruh jenis pajak yang menjadi kewajiban dari PT ABC dalam tahun berjalan. Penelitian ini menggunakan metode kualitatif dengan memanfaatkan data primer yaitu wawancara dengan pihak yang terkait langsung dengan proses pemeriksaan pajak dan data sekunder yaitu data yang diperoleh dari DJP serta berbagai peraturan-peraturan perpajakan yang terkait. Hasil penelitian menyimpulkan bahwa proses pemeriksaan telah dilaksanakan sesuai dengan ketentuan yang diatur dalam peraturan perundang-undangan perpajakan. Pemeriksa Pajak mengabulkan sebagian permohonan restitusi yang diajukan oleh PT ABC dikarenakan adanya temuan terkait pajak yang kurang dibayar oleh PT ABC yang menjadi pengurang nominal restitusi pajak. KPP Gambir Empat menerbitkan SKPLB, SKPKB, dan SKPN atas permohonan tersebut.
ABSTRACT
This thesis is about the tax audit process carried out by Gambir Empat Tax Service Office for the tax refund request submitted by PT ABC based on The Annual Corporate Income Tax Report year 2016. For the tax refund request, Tax Auditors audit all types of taxes in the current year. This research uses qualitative methods by utilizing primary data like interview with the parties whom directly related with this tax audit process and secondary data obtained from Directorate General of Taxes and from other data which are related with tax audit laws and regulations. The results of this research concluded that the tax audit process had been carried out in accordance with the tax regulations. Tax Auditors granted some of the refund request submitted by PT ABC due to findings related to less tax payment which became the deduction of the tax refund. Gambir Empat Tax Service Office issued SKPLB, SKPKB and SKPN for the PT ABCs refund request. "
2019
S-Pdf
UI - Skripsi Membership  Universitas Indonesia Library
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Hardi
Pemeriksaan pajak
Jakarta: Kharisma , 2003
336.22 HAR p
Buku Teks  Universitas Indonesia Library
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Yolanda Ferida
Analisis Peranan Konsultan Pajak Sebagai Perantara (Tax Intermediaries) Terhadap Penerapan Konsep Kepatuhan Kooperatif (Cooperative Compliance) = Analysis Of The Role Of Tax Consultants As Tax Intermediaries In The Implementation Of Cooperative Compliance Concept
"Penelitian ini mengkaji peran konsultan pajak sebagai perantara pajak yang memiliki peran penting dalam sistem perpajakan. Fokus penelitian adalah pada peran konsultan pajak sebagai perantara (tax intermediaries) terhadap penerapan konsep kepatuhan kooperatif (cooperative compliance). Posisi strategis konsultan pajak ini harus diperhitungkan untuk membangun kepatuhan. Dalam studi ini, pendekatan metode campuran diadopsi dengan menggabungkan wawancara dengan konsultan pajak di bawah Ikatan Konsultan Pajak Indonesia (IKPI), Account Representative di bawah Direktorat Jenderal Pajak, dan Akademisi, yang direkrut dari responden survei untuk berpartisipasi dalam wawancara. Penelitian ini memberikan rekomendasi kepada Direktorat Jenderal Pajak (DJP) agar DJP dapat menyusun rancangan Peraturan Direktur Jenderal Pajak mengenai kepatuhan kooperatif (cooperative compliance) dengan mempertimbangkan best practice di berbagai negara yang telah menerapkannya misalnya penerapan Tax Control Framework (TCF) sebagai persyaratan peserta cooperative compliance. Dan juga kepada konsultan pajak untuk dalam prakteknya dapat merefleksikan diri sebagai wajib pajak sepanjang kondisi tersebut legal dan menahan diri melakukan aggressive tax planning, tax avoidance, maupun tax evasion.
This study examines the role of tax consultants as tax intermediaries who have an important role in the tax system. The focus of the research is on the role of tax consultants as tax intermediaries in conducting the concept of Cooperative Compliance. The strategic position of this tax consultant must be taken into account to build compliance. In this study, a mixed-methods approach was adopted by combining interviews with tax consultants under the Indonesian Tax Consultants Association (IKPI), Account Representatives under the Directorate General of Taxes, and academics, which were recruited from the survey respondents to participate in the interviews. This study provides recommendations to the Directorate General of Taxes (DGT) so that the DGT can draft a Regulation of the Director-General of Taxes regarding cooperative compliance by considering best practices in various countries that have implemented it, for example, the application of the Tax Control Framework (TCF) as a requirement for cooperative compliance participants. And also, the tax consultant is to be able to practice self-reflection as a taxpayer as long as the condition is legal and refrain from doing aggressive tax planning, tax avoidance, and as well as tax evasions."
Jakarta: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2022
T-pdf
UI - Tesis Membership  Universitas Indonesia Library
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Hasoloan, Janner Tohap
Efektifitas audit review atas kualitas pemeriksaan pajak lebih bayar : studi terhadap pemeriksaan pajak di kantor pemeriksaan dan penyidikan pajak Tangerang = Effectiveness of audit review on quality of verification of overpaid tax : study on tax verification at the office of tax verification and investigation Tangerang
"Penerimaan pajak menjadi tulang punggung penerimaan negara sejak beralihnya status Indonesia menjadi negara net importer minyak bumi yang dikarenakan produksi minyak dalam negeri tidak dapat memenuhi kebutuhan domestik. Kriteria kinerja penerimaan pajak suatu negara dilihat dari tax ratio negara tersebut, dimana kalau berdasarkan tax ratio , negara kita memiliki index yang paling rendah di antara negara Asean, sehingga masih ada potensi untuk meningkatkannya Tax ratio dipengaruhi oleh beberapa faktor, diantaranya adalah kepatuhan Wajib Pajak dan salah satu usaha Direktorat Jenderal Pajak (DJP) meningkatkan kepatuhan adalah dengan melakukan Pemeriksaan terhadap Surat Pemberitahuan pajak yang disampaikan oleh Wajib Pajak.
Dalam melakukan pemeriksaan, seringkaii masyarakat mempertanyakan mutu dan laporan Pemeriksaan Pajak dan standar yang dipakai oleh pemeriksa pajak dalam melakukan pemeriksaan. Untuk menjawab keragu-raguan tersebut, Kantor Wilayah (Kanwil) DJP-Jawa Bagian Barat I melakukan review terhadap Laporan Pemeriksaan Pajak atas Surat Pemberitahuan Pajak tahunan yang menyatakan lebih bayar datas Rp 100 juta yang diiakukan oleh Karikpa dalam Iingkungannya.
Tujuan penelitian ini adalah untuk meiihat hubungan antara kualitas pemeriksaan pajak yang dilakukan oleh Karikpa Tangerang dan Hasil Audit Review yang dilakukan Kanwil DJP-Jawa Bagian Barat I terhadap Laporan Pemeriksaan Pajak terhadap SPT Iebih bayar yang dilakukan oleh Karikpa Tangerang Mutu Laporan Pemeriksaan Pajak, terkait dengan profesionalisme pemeriksa dan untuk meneliti mutu Laporan Pajak tersebut dilakukan dengan mengajukan kuesioner terhadap 20 orang perneriksa di Karikpa Tangerang, dimana kuesioner tersebut meliputi : pemeriksa pajak, perencanaan pemeriksaan dan pelaksanaan pemeriksaan. Sedangkan untuk Audit review, dilakukan analisa terhadap hasil review dan mengkuantifisir dengan cara pemberian nilai terhadap hasil review.
Metode penelitian yang dipakai adalah metode survey dengan eksplanasi asosiatif dimana alat pengumpulan data yang utama adalah kuesioner dan menjelaskan hubungan antara dua variabel yaitu kualitas pemeriksaan pajak sebagai independen variabel, dengan hasil audit review terhadap Laporan Pemeriksaan Pajak sebagai dependen variabel.
Hipotesis yang diajukan adalah ada hubungan atau pengaruh yang signifikan antara kualitas pemeriksaan dengan hasil audit review.
Dari hasil penelitian dapat diperoleh gambaran tentang profil Sumber Daya Manusia (SDM) pemeriksa yang menjadi responden rata-rata memiliki kualifikasi yang baik untuk menjadi pemerik sadari tingkat pendidikan, pengalaman, dan usia. Sedangkan dalam pelaksanaan pemeriksaan, tahapan-tahapan yang dilakukan, yaitu mulai perencanaan, pelaksanaan pemeriksaan, pelaporan hasil pemeriksaan, tindak Ianjut hasil pemeriksaan, dan tanggapan Wajib Pajak Serta pengetahuan ketentuan perpajakan telah dilaksanakan dengan baik. Hasil penelitian yang menggunakan uji statistik Spearman rank diperoleh hasil bahwa tidak ada hubungan yang signifikan antara kualitas pemeriksaan di Karikpa Tangerang dengan hasil audit review yang dilakukan Kanwil DJP-Jawa Bagian Barat I terhadap Iaporan pemeriksaan pajak lebih bayar.
Tax revenue has become the back bone of the state's earning since the change of status of Indonesia to becoming a net importer of oil for the domestic production of oil cannot meet the domestic demand. The criterion of performance of tax eaming of a country is viewed from the tax ratio of the country, where based on the tax ratio point of view, our contry has the lowest index amongst the Asean countries, so tha there is still a potential to improve it. Tax ratio is influenced by some factors, among others by the obedience of Tax Payers and one of the efforts of the Directorate General of Tax to enhance the obedience is through verification of Tax Notice Submitted by Tax Payers.
ln doing the verification, people often raise questions regarding the quality of the Tax Verification Report and the srandard applied by the tax verification official in carrying out the verification. To respon to the hesitation, the Regional Office of the Directorate General of Tax Western Java I, conducts a review on the Tax Verification Report on annual Tax Notice indicating over payment over Rp 100 million carried out by the Tax Verification Office within its circle.
The purpose of this survey is to see thr relationship between the verification quality carried out by the Office of Tax Verification Tangerang and the outcome of Audit Review carried out by the Regional Office of Directorate General of Tax Westem Java I against te Tax Verification Report on over-payment Tax notice done by the Office of Tax Verification Tangerang. The quality of Tax report is related to the professionalism of the verification officials and in order to examine the quality of the Tax Report a set of questionnaries is addressed to 20 verification officials in Tax Verification Office Tangerang ; the questionnaries include : tax verification, verification planning, and implementation of verification. As for Audit Review, analyze the outcome of review and quantify by giving point to the review result.
The survey method used is a survey method with associative explanation where the main data gathering is questionnaries and to explain the relationship between two variables namely the quality of tax verification as an independent variable, with the result of audit review of Tax verification report as dependent variable. The hypothesis put forward is the significant relationship or influence between the quality of verification and the result of the audit review.
From the result of examination, we can get a picture regarding the profile of Human Resources of the responding verification officials ; from education, experience, and age point of view generally they have good qualification for becoming verification officials. As for implementation of verification, the steps to be taken, namely starting from planning, implementation of verification, reporting of verification result, follow-up action of the verification result, response of Tax Payers, as well as knowlwdge of taxation regulation have been caried out appropriately. The result of the survey using statistical test spearman rank indicates that there is no significant relationship between the verification quality at Tax Verification Office Tangerang and the result of Audit Review carried out by the Regional Office of the Directorate General of Tax Western Java i on the verification report on over-paid tax."
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2005
T22214
UI - Tesis Membership  Universitas Indonesia Library
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Siregar, Julkarnaen
Analisis pengaruh penyusunan rencana pemeriksaan audit plan dan program pemeriksaan audit program terhadap peningkatan kualitas pemeriksaan pajak (studi pada wilayah kanwil DJP Jakarta Timur) = Analysis of the influence of compilation of audit plans and audit programs on quality improvement of tax audit (study on kanwil DJP Jakarta Timur)
"ABSTRAK
Penelitian ini dilakukan untuk mengetahui bagaimana pelaksanaan penyusunan audit plan dan audit program di wilayah Kanwil DJP Jakarta Timur berdasarkan aspek strategi yang dilakukan, operasional pelaksanaan, dan manajemen kasus yang dibuat. Penelitian ini juga mempunyai tujuan untuk menganalisa pengaruh penyusunan audit plan dan audit program dalam meningkatkan kualitas pemeriksaan.Penelitian ini menggunakan pendekatan mix methods dengan menggabungkan metode kualitatif dan kuantitatif untuk memahami masalah penelitian. Metode Kuantitatif dilakukan dengan menggunakan kuesioner dengan memanfaatkan sebanyak 70 sampel petugas pemeriksa pajak yang diambil dengan menggunakan tehnik covenience sampling, diolah melalui uji statistik deskriptif, uji regresi dan uji koefisien determinasi. Untuk metode kualitatif, peneliti menggunakan wawancara dan mengolahnya untuk melakukan cek silang dan membantu menginterpretasikan hasil penelitian kuantitatif sehingga diperoleh hasil yang lebih komprehensif.Hasil penelitian memberikan gambaran bahwa penyusunan audit plan dan audit program di wilayah Kanwil DJP Jakarta Timur secara garis besar telah dilakukan dengan baik, Namun masih terkendala dengan supporting data yang dimiliki masih kurang mendukung untuk mengetahui operasional bisnis WP yang sebenarnya. Sedangkan berdasarkan hasil pengujian dengan analisa regresi linier sederhana yang dilakukan diketahui bahwa antara penyusunan audit plan dan audit program dalam meningkatkan kualitas pemeriksaan menunjukkan adanya pengaruh yang signifikan. Sementara itu nilai beta yang bertanda positif menunjukkan bahwa semakin baik penyusunan audit plan dan audit program akan meningkatkan kualitas pemeriksaan pajak.
ABSTRACT
This research was conducted to analyze how the implementation of audit plan and program audit on Kanwil DJP Jakarta Timur based on the strategy aspect, implementation operation, and case management made. This study also has a purpose to analyze the effect of preparation of audit plan and audit program in improving the quality of examination.This research uses mix method approach by combining qualitative and quantitative methods to understand the research problem. Quantitative method is done by using questionnaires by utilizing as many as 70 samples of tax auditors taken with covenience sampling technique, processed through descriptive statistical test, regression test and coefficient of determination test. For qualitative methods, researchers use interviews and process them to cross check and help interpret the results of quantitative research to obtain more comprehensive results.The results of the study provide an illustration that the preparation of audit plan and program audit on Kanwil DJP Jakarta Timur has been done well, but still constrained by supporting data owned is still less support to know the actual Tax Payer business operations. While based on the test results with regression analysis conducted know that between the preparation of audit plan and audit program in improving the quality of examination showed a significant influence. Meanwhile, the beta value marked positive indicates that the better preparation of audit plan and audit program will improve the quality of tax audit."
2018
T51148
UI - Tesis Membership  Universitas Indonesia Library
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