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

	Text (Artikel) Hamidah_Karil-07.pdf Download (932kB)
	Text (Peer Review) Hamidah_Peer Review 007.pdf Download (1MB)

Abstract

This study aims to explain the role of Tax Auditor in KPP Madya Surabaya. This study uses a case study by collecting the data from Directorate General of Taxation official sources, either in KPP Madya Surabaya, Regional Office of Directorate General of Taxation East Java I, as well as the Directorate of Potency, Compliance, 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 being understood/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 implementation of the role of the Tax Auditor are: rejection of the Taxpayer; intervention both from inside and outside/difficult to implement the independence in appearance 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, optimization, roles, role ambiguity
Subjects:	H Social Sciences H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ9701-9940 Public accounting. Auditing
Divisions:	04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:	Creators NIM Mawan Setianto NIM041324253022 Hamidah NIDN0024076403
Depositing User:	Tn Sugeng Riyanto
Date Deposited:	16 Oct 2020 01:42
Last Modified:	16 Oct 2020 01:42
URI:	http://repository.unair.ac.id/id/eprint/100257
Sosial Share:

Actions (login required)

View Item