The Influence of Implementation of Risk-Based Audit and Utilization of Information Technology on Tax Audit Quality
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Aug 26, 2024
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Abstract
The low quality of tax audits is one of the sources of tax disputes. Therefore, tax audit actions should be carried out optimally, effectively, efficiently, and with high quality. The purpose of this research is to determine the influence of the implementation of risk-based audit and the utilization of information technology on the quality of tax audits. The research method used in this study is a quantitative approach with a descriptive method through a survey conducted by distributing questionnaires to the respondents, the Heads of Tax Offices (KPP), in Jakarta and West Java regions, as well as the Middle Taxpayers Offices (KPP Madya) throughout Indonesia. The research obtained a sample of 44 respondents. The data analysis technique used is Multiple Linear Regression analysis with the assistance of SPSS Version 23 software. The results of this study indicate that the implementation of risk-based audit has a positive effect on the quality of tax audits. The utilization of information technology also has a positive effect on the quality of tax audits. Simultaneously, the implementation of risk-based audit and the utilization of information technology affect the quality of tax audits.
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References
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Daris, F. T., Winarningsih, S., & Devano, S. (2021). Faktor-Faktor Yang Berpengaruh Terhadap Kualitas Pemeriksaan Pajak Di Indonesia. Balance : Jurnal Akuntansi Dan Bisnis, 6(2), 97. https://doi.org/10.32502/jab.v6i2.3869
Darono, A., & Ardianto, D. (2016). The use of CAATTs in tax audits-lessons from some international practices. EJournal of Tax Research, 14(2), 06–526.
Direktorat Jenderal Pajak. (2019). Laporan Kinerja DJP Tahun 2019.
Direktorat Keberatan dan Banding. (2023). Data Jumlah Putusan Banding 2018- 2022.
Erlina, Nasution, A. A., Yahya, I., & Atmanegara, A. W. (2020). the Role of Risk Based Internal Audit in Improving Audit Quality. International Journal of Management, 11(12), 299–310. https://doi.org/10.34218/ijm.11.12.2020.029
Eutsler, J. (2017). An Assessment of the PCAOB’s Risk-Based Inspection Program: Are Inspection Findings Generalizable and Do They Improve Audit Quality? SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2972224
Januraga, I. K., & Budiartha, I. K. (2015). Pengaruh Teknik Audit Berbantuan Komputer , Kompetensi Auditor , Dan Kecerdasan. E-Jurnal Akuntansi Universitas Udayana, 13(3), 1137–1163. https://scholar.google.co.id/scholar?hl=id&as_sdt=0%2C5&q=Pengaruh+Teknik+Audit+Berbantuan+Komputer%2C++Kompetensi+Auditor%2C+dan+kecerdasan+Spiritual+pada+kualitas+Audit+BPK+Bali&btnG=#d=gs_qabs&t=1696134453103&u=%23p%3DKviZJRTGi_IJ
Kementerian Keuangan Republik Indonesia. (2021). Kerangka Ekonomi Makro dan Pokok- Pokok Kebijakan Fiskal (KEM-PPKF).
Kristiyanto, A. (2014). ANALISIS PENGARUH KOMPETENSI, INDEPENDENSI, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS HASIL PEMERIKSAAN PAJAK (Studi Empiris pada Pemeriksa KPP Madya di Jakarta). Jrak, 5(1), 1–13.
Le, T. T., & Nguyen, T. M. A. (2020). The adoption of risk based audit approach in the independent audit firms: A study of case of Vietnam. Journal of Asian Finance, Economics and Business, 7(2), 89–97. https://doi.org/10.13106/jafeb.2020.vol7.no2.89
Le, T. T., Nguyen, T. M. A., Do, V. Q., & Ngo, T. H. C. (2022). Risk-based approach and quality of independent audit using structure equation modeling – Evidence from Vietnam. European Research on Management and Business Economics, 28(3), 100196. https://doi.org/10.1016/j.iedeen.2022.100196
Marlisza, D., & Yulianti, Y. (2022). Analisis Audit Coverage Ratio Dalam Rangka Meningkatkan Kinerja Pemeriksaan Pajak. JABE (Journal of Applied Business and Economic), 8(3), 228. https://doi.org/10.30998/jabe.v8i3.11417
Murfadila, & Ramdani, M. R. (2019). Pengaruh teknologi informasi, teknik audit, tekanan anggaran waktu terhadap kualitas hasil audit. AkMen Jurnal Ilmiah, 16(1), 133–144. https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/627
Nugrahanto, A., & Alhadi, I. (2021). Tax Audit Quality: an Empirical Analysis of the Use of Information Technology, Competence, Task Complexity and Time Pressure. Info Artha, 5(2), 75–92. https://doi.org/10.31092/jia.v5i2.1380
O’Donnell, E., & Schultz, J. J. (2005). The halo effect in business risk audits: Can strategic risk assessment bias auditor judgment about accounting details? Accounting Review, 80(3), 921–939. https://doi.org/10.2308/accr.2005.80.3.921
OECD. (2006). Strengthening Tax Audit Capabilities: General Principles and Approaches. https://www.oecd.org/tax/administration/37589900.pdf
Putra, N. S. (2023). Pengaruh Audit Berbasis Risiko Melalui Pemanfaatan Big Data Analytics Terhadap Kualitas Audit (Studi Kasus Pemanfaatan BIDICS BPK-RI atas Penyusunan LKPP/LKKL/LKBUN Tahun Anggaran 2021). Universitas Padjadjaran.
Redaksi DDTCNews. (2021). Ini 3 Tren Pemeriksaan Pajak Menurut Pakar. DDTC News. https://news.ddtc.co.id/ini-3-tren-pemeriksaan-pajak-menurut-pakar-28483
Sekaran, U., & Roger, B. (2017). Metode Penelitian untuk Bisnis: Pendekatan Pengembangan -Keahlian, Buku 2 (Edisi 6). Salemba Empat.
Surat Edaran Direktur Jenderal Pajak Nomor SE-15/PJ/2018 Tentang Kebijakan Pemeriksaan, Pub. L. No. SE-15/PJ/2018 (2018). https://datacenter.ortax.org/ortax/aturan/show/16531
Sutisman, E., Ermawati, Y., Mariani, S., Kartim, & Putra, A. H. P. K. (2021). Moderating Effect of Implementation Risk-Based Auditing on Audit Quality. Jurnal Akuntansi, 25(2), 276. https://doi.org/10.24912/ja.v25i2.810
Vissaro, D. (2021). Manajemen Risiko Sebagai Strategi Pengawasan Kepatuhan Pajak Modern. DDTC News. https://news.ddtc.co.id/manajemen-risiko-sebagai-strategi-pengawasan-kepatuhan-pajak-modern-34132