Benford's Law Test Method in Tax Audit Planning

The purpose of this research is to test whether the Benford’s Law test method can be used in tax audit planning. This research uses data on tax invoices of periodic VAT Tax Return registered in local tax office. The research was carried out by going through the identification and extraction stages of the first and second digits. The results show that Benford's Law can be used as an alternative method to indicate an improper periodic tax invoice. In addition, Benford's Law can also provide an assessment of which sectors and areas have indications of improper periodic tax invoice compared to other sectors and areas. Indications from this assessment can be used as a focus in planning tax invoice audit.

The Impact of Tax Audit and Corruption Perception on Tax Evasion

This study is aimed to determine the impact of tax audit intensity and perception of corruption on tax evasion activities. Some research that explains the impact of tax audit on tax evasion tends to give a varied result one and another. It is reasonable to assume that there is another factor that simultaneously influences tax evasion. Tax audit and perception of corruption were chosen because of their relevance and intertwine relation in tax authorities function and program, namely tax enforcement and the eradication of corruption. This research is also in line with the challenges faced by many countries in increasing tax compliance. We conduct a panel data regression method with a fixed effect model. We found that tax audit proved insignificant to tax evasion, and perception of corruption positively significant to tax evasion. We conclude that corruption significantly increases tax evasion and undermine the benefit of tax audit

Effect of Tax Audit and Tax Amnesty on Tax Yield in Southwest, Nigeria

The study aimed at investigating the effect of tax audit and tax amnesty on tax yield in southwest Nigeria. Tax audit and tax amnesty are part of the tax administration programmes which serves as government’s instrument for determining and monitoring tax collection. Residents have a natural urge to reduce their tax obligations by intentionally overstating their expenses and producing fraudulent entries and falsehoods in their accounting records. Without a doubt, this shows a lot about Nigeria’s tax administration. The study was carried out in southwest Nigeria which comprises of Ekiti, Ondo, Osun, Oyo, Ogun and Lagos States. Survey research method was used for the study and 302 staff of the audit and risk departments from the State Board of Internal Revenue (SBIR) and Federal Inland Revenue Service (FIRS) formed the population of the study. Taro Yamane sampling technique was adopted to get the sampling size of 172 respondents. The researcher created a closed-ended questionnaire called Tax Administration and Tax Yield (TATY) to gather relevant data for the study. The study found that tax audit has significantly positive link with tax yield while tax amnesty has a negative and substantial correlational influence on tax yield significant relationship with tax yield. It was recommended that tax audits should be undertaken on a regular basis and tax amnesty should be fairly play down because it may reduce future tax revenue.

MENELISIK POTENSI PPN INDUSTRI HASIL TEMBAKAU MELALUI SINERGI DJP-DJBC PADA KEGIATAN JOINT PROGRAM

ABSTRACT: This study aims to identify the business processes of the Tobacco Products Industry for cigarettes as well as to review and evaluate the implementation of the Joint Program conducted by DJP-DJBC. Using a combination of semi-structured and in-depth interviews with participant of Joint Program along with descriptive analysis of implementation data, it produces empirical evidence that synergies between agencies can contribute more to tax revenues. Implications for the Ministry of Finance to maintain and expand the scope of positive synergies between agencies that have an intersection area to escalate nation's prosperity. Keywords: joint program, IHT cigarettes, tax compliance, tax audit, tax invoice ABSTRAK: Penelitian ini bertujuan untuk mengenali proses bisnis Industri Hasil Tembakau (IHT) rokok serta mengulas dan mengevaluasi pelaksanaan Joint Program DJP-DJBC pada industri tersebut. Penelitian ini menggunakan kombinasi wawancara kepada pelaku Joint Program DJP-DJBC beserta analisis deskriptif data implementasi, menghasilkan bukti empiris bahwa sinergi antarinstansi dapat memberikan kontribusi lebih terhadap penerimaan perpajakan. Implikasi bagi Kemenkeu untuk tetap mempertahankan sekaligus memperluas cakupan sinergi positif antarinstansi yang mempunyai irisan dalam ruang lingkup pekerjaan demi terwujudnya kemakmuran bangsa. Kata Kunci: joint program, IHT rokok, kepatuhan pajak, pemeriksaan pajak, faktur pajak

Efektivitas Pemeriksaan Pajak: Sebuah Tinjauan Literatur

For developing countries, taxation is a challenging topic and has attracted the attention of researchers. Although taxes have a large contribution as a source of state revenue, in its implementation there are problems in the form of tax realization that does not reach the target. To combat this bad phenomenon, various countries in the world have incorporated tax audits into their tax systems. With the important role of tax audit activities, this paper aims to analyze how tax audits are effective, especially in the context of developing countries. This research is a literature study. Data were collected from various secondary sources and analyzed through qualitative data analysis techniques. The results show that tax audit effectiveness is a construct that can only be valid when its three components (audit probability, detection probability, and sanctions) work together. Tax audit effectiveness is a holistic construction that is a combination of various parts working together in a system to ensure prevention