Exploring Tax Audits Instrument Validation: Perceptions Of Tax Inspectors At A Tax Office In Bandung City

Abstract

The state's critical role in tax revenue is essential for national development's sustainability and smooth running. One way to increase tax revenue is to conduct tax audits on potentially problematic taxpayers. This study aims to explore the tax audit instrument. Researchers tested the statement instrument to measure tax audits from employee perceptions directly related to tax audits, with as many as 40 people at one tax office in Bandung. The researcher used an exploratory factor analysis approach with the principal axis factor and oblimin extraction methods. The calculation results show the KMO value of 64.2%; the tax audit variable form into four factors. Furthermore, a simple calculation using the Partial Least Square (PLS) approach shows adequate validity and reliability values. The calculation results indicate that the statement items developed from the aspects of the audit, implementation, and reporting of the tax audit results meet the initial criteria to become an indicator of measuring the tax audit instrument. The study results provide an adequate tax audit instrument; however, further testing needs to validate this instrument to use in general.

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“…The next research was conducted by Hasanah et al (2023) This study responds to changes in the issuance of inspection reports that were previously published comprehensively but then controlled and moved to the Information and Communication Center room at the BPK office. The study aims to identify obstacles and causal factors in policy implementation, evaluate achievements, and examine coordination within the BPK organization.…”

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“…(Farida et al, 2022;Septelia et al, 2021) Income tax article 23 (PPh article 23) is a tax withheld on income received or earned by domestic taxpayers as well as permanent business establishments with any name and in any form originating from capital, rendering services, or carrying out activities other than those which have been withheld by PPh article 21, including dividends, royalties, gifts and awards, rent, income in connection with the use of assets and compensation for certain services. (Alstadsaeter et al, 2019;Hasanah et al, 2022) With Article 23 PPh deductions, errors often occur in the calculation process, which can result in a shortfall in the amount of tax that should be remitted to the state. This deficiency can result in taxpayer losses due to sanctions from the tax office and the state due to reduced revenues from the tax sector.…”