Indonesia Conference Directory

There is a problem of tax violation or non-compliance of taxpayers that occur every year in Indonesia. It is very vital for the Directorate General of Taxes to endeavor more intensive ways in which to strengthen the policy countermeasures to combat this problem. From various scholarly studies concerning this matter, even though the Tax Law Enforcement enforcing the tax auditing process have been made one of the important taxation policies to test the obedience of taxpayers, it-s crucial for the Directorate General of Taxes of Indonesia to design a tax auditing system that-s far more effective, procedures that are more efficient; supported by a control system of great quality. The use of information systems of tax auditing that-s optimal is able to reach the goal of a tax auditor, which is that the post-audited taxpayers are more compliant. The goal of this research is to test the relevance of acquisition capability findings of taxpayer violations by a tax auditor by using tax information system that-s effective, which is affected by the level of competence of tax auditors themself. Research using the quantitative method uses data from a questionnaire that-s answered by 88 respondents (tax auditors) in a “Kantor Pelayanan Pajak” (Office of Tax Services) in the location of West Java of Indonesia; on the month of November 2018. The results show that by using a tax information system that-s effective, it can increase the capability of tax auditors to thoroughly find tax violations of certain taxpayers; making considerate contribution to the quality boost of tax audits. The frequent change in dynamics of tax rules and an information system that-s lacking in effectiveness can oftentimes inhibit the effectivity of a tax audit.