Open AccessREALITAS PENATAUSAHAAN PIUTANG PAJAK PEMERINTAH
Author(s) -
Dian Pratiwi,
Dwi Martani
Publication year - 2021
Publication title -
indonesian treasury review/indonesian treasury review
Language(s) - English
Resource type - Journals
eISSN - 2622-4399
pISSN - 2527-2721
DOI - 10.33105/itrev.v6i2.355
Subject(s) - taxpayer , accounting , benchmarking , audit , accounts receivable , business , documentation , tax administration , computer science , economics , political science , public economics , law , tax reform , marketing , programming language
The Audit Board of the Republic of Indonesia (BPK) had findings on tax receivables in the last seven years, indicate that the DGT has not managed tax receivables properly. This study aims to analyze problems in the administration of tax receivables at DGT, benchmarking with other countries, and provide suggestions to solve these problems. This study uses a qualitative method with case studies at the DGT and some other tax authorities as multiple units of analysis. Data collection are carried out through interviews and documentation. The results show several problems in the administration of tax receivables at DGT that lead to the system, Taxpayer Account application, regulation, human resource, and exchange of information. Some suggested solutions to solve these problems are integrating existing systems in DGT, developing Taxpayer Accounts, improving the quality of human resources and conducting regular supervision, revised PER-08/PJ./2009 and affirming rules for DGT's recurring business processes, and building a data exchange system between the DGT and the Tax Court as well as the DGT and Directorate General of the Treasury