Optimizing the role of tax auditor in attempt to achieve tax revenue target Repository

Optimizing the role of tax auditor in attempt to achieve tax revenue target

Mawan Setianto and Hamidah (2016) Optimizing the role of tax auditor in attempt to achieve tax revenue target. Economic Journal of Emerging Markets, 8 (1). pp. 45-64. ISSN 2086-3128, E-ISSN: 2502-180X

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Official URL: http://journal.uii.ac.id/index.php/JEP/issue/view/...

Abstract

This study aims to explain the role of Tax Auditor in KPP Madya Surabaya. This study uses acase study by collecting the data from Directorate General of Taxa-tion official sources, either in KPP Madya Surabaya, Regional Office of Directo-rate General of Taxation East Java I, as well as the Directorate of Potency, Com-pliance, and Revenue. Researcher also conducted interviews with 12 informants consisting of Tax Auditor, Account Representative, Head of Office, as well as officials from the Directorate of Inspection and Billing. There are discrepancies between the expectations of stakeholders and what beingunderstood/perceived and expected by the Tax Auditor in relation to the role that must be executed. This causes the Tax Auditor to experience a role ambiguity which disrupts the optimizing the implementation of the role. Things that still impede the implemen-tation of the role of the Tax Auditor are: rejection of the Taxpayer; intervention both from inside and outside/difficult to implement the independence in appear-ance and independence in fact; both physically and psychologically threats; the unclear mutation policy; promotion criteria being implemented inconsistently; and databases that have not been accurate and reliable.

Item Type:

Article

Uncontrolled Keywords:

role theory, tax auditor, opti-mization, roles, role ambiguity

Subjects:

H Social Sciences
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ9701-9940 Public accounting. Auditing

Divisions:

04. Fakultas Ekonomi dan Bisnis > Akuntansi

Creators: