COMPLIANCE RISK MANAGEMENT IMPLEMENTATION IN DIRECTORATE GENERAL OF TAXATION REPUBLIC OF INDONESIA
The vast amount of taxpayer and the limited resources in Indonesian Tax Authority (DJP) to monitor the taxpayer, require DJP to plan tax audit optimally. This study aim to analyze the effectifity of Compliance Risk Management (CRM) policy in DJP. This study is using qualitative approach through inte...
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| Format: | Article |
| Language: | English |
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Universitas Pasundan
2021-10-01
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| Series: | Jurnal Riset Akuntansi Kontemporer |
| Online Access: | https://journal.unpas.ac.id/index.php/jrak/article/view/4232 |
| _version_ | 1811289276828090368 |
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| author | Tia Diamendia Milla S Setyowati |
| author_facet | Tia Diamendia Milla S Setyowati |
| author_sort | Tia Diamendia |
| collection | DOAJ |
| description | The vast amount of taxpayer and the limited resources in Indonesian Tax Authority (DJP) to monitor the taxpayer, require DJP to plan tax audit optimally. This study aim to analyze the effectifity of Compliance Risk Management (CRM) policy in DJP. This study is using qualitative approach through interview with 7 peoples who have roles in implementing tax policy in Indonesia. This study founds the importance of CRM policy, in which the tax authority cannot apply the same treatment to all taxpayers, so it needs to decide which taxpayer needs to be investigated with rational justification based on risk level. Tax authority needs to focus on implementing CRM as an important source of information in decision making process. |
| first_indexed | 2024-04-13T03:52:06Z |
| format | Article |
| id | doaj.art-3d780ebc5f264813bffcbf33e0fca504 |
| institution | Directory Open Access Journal |
| issn | 2088-5091 |
| language | English |
| last_indexed | 2024-04-13T03:52:06Z |
| publishDate | 2021-10-01 |
| publisher | Universitas Pasundan |
| record_format | Article |
| series | Jurnal Riset Akuntansi Kontemporer |
| spelling | doaj.art-3d780ebc5f264813bffcbf33e0fca5042022-12-22T03:03:47ZengUniversitas PasundanJurnal Riset Akuntansi Kontemporer2088-50912021-10-01132899610.23969/jrak.v13i2.42324232COMPLIANCE RISK MANAGEMENT IMPLEMENTATION IN DIRECTORATE GENERAL OF TAXATION REPUBLIC OF INDONESIATia Diamendia0Milla S SetyowatiUniversitas IndonesiaThe vast amount of taxpayer and the limited resources in Indonesian Tax Authority (DJP) to monitor the taxpayer, require DJP to plan tax audit optimally. This study aim to analyze the effectifity of Compliance Risk Management (CRM) policy in DJP. This study is using qualitative approach through interview with 7 peoples who have roles in implementing tax policy in Indonesia. This study founds the importance of CRM policy, in which the tax authority cannot apply the same treatment to all taxpayers, so it needs to decide which taxpayer needs to be investigated with rational justification based on risk level. Tax authority needs to focus on implementing CRM as an important source of information in decision making process.https://journal.unpas.ac.id/index.php/jrak/article/view/4232 |
| spellingShingle | Tia Diamendia Milla S Setyowati COMPLIANCE RISK MANAGEMENT IMPLEMENTATION IN DIRECTORATE GENERAL OF TAXATION REPUBLIC OF INDONESIA Jurnal Riset Akuntansi Kontemporer |
| title | COMPLIANCE RISK MANAGEMENT IMPLEMENTATION IN DIRECTORATE GENERAL OF TAXATION REPUBLIC OF INDONESIA |
| title_full | COMPLIANCE RISK MANAGEMENT IMPLEMENTATION IN DIRECTORATE GENERAL OF TAXATION REPUBLIC OF INDONESIA |
| title_fullStr | COMPLIANCE RISK MANAGEMENT IMPLEMENTATION IN DIRECTORATE GENERAL OF TAXATION REPUBLIC OF INDONESIA |
| title_full_unstemmed | COMPLIANCE RISK MANAGEMENT IMPLEMENTATION IN DIRECTORATE GENERAL OF TAXATION REPUBLIC OF INDONESIA |
| title_short | COMPLIANCE RISK MANAGEMENT IMPLEMENTATION IN DIRECTORATE GENERAL OF TAXATION REPUBLIC OF INDONESIA |
| title_sort | compliance risk management implementation in directorate general of taxation republic of indonesia |
| url | https://journal.unpas.ac.id/index.php/jrak/article/view/4232 |
| work_keys_str_mv | AT tiadiamendia complianceriskmanagementimplementationindirectorategeneraloftaxationrepublicofindonesia AT millassetyowati complianceriskmanagementimplementationindirectorategeneraloftaxationrepublicofindonesia |