PENGARUH COMPLIANCE RISK MANAGEMENT TERHADAP EFEKTIVITAS PEMERIKSAAN PAJAK (STUDI PADA 4 KANTOR PELAYANAN PAJAK DI KOTA BANDUNG)

Lubis Raka Bara'a, Candradewini Candradewini

Abstrak


The Directorate General of Taxes of the Republic of Indonesia as the domestic tax collecting authority, implements Compliance Risk Management to support the implementation of various tax administration functions, one of which is audit activities. This research was raised based on the problems of phenomena which indicate that tax audits at the Tax Service Office in Bandung City have not been carried out effectively, and there are still obstacles faced by tax auditors in implementing Compliance Risk Management which is basically intended to support various implementation of tax administration functions, including inspection activities. This study aims to determine and explain the effect of Compliance Risk Management on the effectiveness of tax audits at 4 Tax Service Offices in the city of Bandung. This study uses a quantitative approach with primary data collection techniques in the form of a survey. The survey was conducted on members of the taxpayer compliance committee who have direct contact with the implementation of audit activities, namely the Head of Tax Service Office, Head of Audit Section, and Functional Tax Inspectors at 4 Tax Service Offices in Bandung City. The analysis technique in this study was carried out by Structural Equation Modeling-Partial Least Square analysis. The results of this research show that Compliance Risk Management has a positive influence at a medium/moderate level on the effectiveness of tax audits at 4 Tax Service Offices in the city of Bandung.

 

Direktorat Jenderal Pajak Republik Indonesia selaku otoritas pemungut pajak dalam negeri, menerapkan Compliance Risk Management untuk menunjang pelaksanaan berbagai fungsi administrasi pajak, salah satunya dalam kegiatan pemeriksaan. Penelitian ini diangkat berdasarkan permasalahan dari adanya fenomena-fenomena yang mengindikasikan bahwa pemeriksaan pajak pada Kantor Pelayanan Pajak di Kota Bandung belum terlaksana secara efektif, serta masih adanya kendala-kendala yang dihadapi oleh pemeriksa pajak dalam penerapan Compliance Risk Management yang pada dasarnya ditujukan untuk menunjang berbagai pelaksanaan fungsi administrasi pajak, termasuk kegiatan pemeriksaan. Penelitian ini ditujukan untuk mengetahui dan menjelaskan pengaruh Compliance Risk Management terhadap efektivitas pemeriksaan pajak pada 4 Kantor Pelayanan Pajak di Kota Bandung. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data primer berupa survei. Survei dilakukan kepada anggota komite kepatuhan wajib pajak yang bersinggungan langsung dengan pelaksanaan kegiatan pemeriksaan, yakni Kepala Kantor Pelayanan Pajak, Kepala Seksi Pemeriksaan, dan Fungsional Pemeriksa Pajak pada 4 Kantor Pelayanan Pajak di Kota Bandung. Teknik analisis dalam penelitian ini dilakukan dengan analisis Structural Equation Modeling-Partial Least Square. Hasil dari penelitian ini menunjukkan bahwa Compliance Risk Management memiliki pengaruh positif pada tingkat sedang/moderat terhadap efektivitas pemeriksaan pajak pada 4 Kantor Pelayanan Pajak di Kota Bandung.


Kata Kunci


Compliance Risk Management; efektivitas pemeriksaan pajak; Direktorat Jenderal Pajak

Teks Lengkap:

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Referensi


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DOI: https://doi.org/10.24198/jane.v15i2.50144

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