Realitas Penatausahaan Piutang Pajak Pemerintah

Abstract

The Audit Board of the Republic of Indonesia (BPK) had findings on tax receivables in the last seven years, indicate that the DGT has not managed tax receivables properly. This study aims to analyze problems in the administration of tax receivables at DGT, benchmarking with other countries, and provide suggestions to solve these problems. This study uses a qualitative method with case studies at the DGT and some other tax authorities as multiple units of analysis. Data collection are carried out through interviews and documentation. The results show several problems in the administration of tax receivables at DGT that lead to the system, Taxpayer Account application, regulation, human resource, and exchange of information. Some suggested solutions to solve these problems are integrating existing systems in DGT, developing Taxpayer Accounts, improving the quality of human resources and conducting regular supervision, revised PER-08/PJ./2009 and affirming rules for DGT's recurring business processes, and building a data exchange system between the DGT and the Tax Court as well as the DGT and Directorate General of the Treasury

Influence of Internal Audit Control and Integrity System as Predictors towards a Strong Good Governance

“…The findings of this study showed that there is a strong, positive correlation between an internal audit control and integrity system and good governance. Results from Pratiwi, D and Martani, D [13] research corroborate this; indicating that both an internal control system and integrity system have a significant positive impact on good governance, while the integrity system also moderates the relationship between internal control and good governance. The authors suggest ways in which local governments can reinforce their internal control and integrity systems, implying that these findings are highly valuable when it comes to improving governance in local government.…”