Tracing Tax Violation by Taxation Information System

DOI

10.2991/aebmr.k.200108.048How to use a DOI?

Keywords

Tax Audit, Competence of Tax Auditors, Information System, Tracing Taxpayers Violations

Abstract

There is a problem of tax violation or non-compliance 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.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Siti Kurnia Rahayu
PY  - 2020
DA  - 2020/01/13
TI  - Tracing Tax Violation by Taxation Information System
BT  - Proceedings of the International Conference on Business, Economic, Social Science, and Humanities – Economics, Business and Management Track (ICOBEST-EBM 2019)
PB  - Atlantis Press
SP  - 207
EP  - 213
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200108.048
DO  - 10.2991/aebmr.k.200108.048
ID  - Rahayu2020
ER  -