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    TAX AUDIT EFFECTIVENESS AND REVENUE COLLECTION OUTCOMES IN INDONESIA

    94627.pdf (264.4Kb)
    Access Status
    Open access
    Authors
    McMillan, Jim
    Date
    2024
    Type
    Journal Article
    
    Metadata
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    Citation
    McMillan, J. 2024. TAX AUDIT EFFECTIVENESS AND REVENUE COLLECTION OUTCOMES IN INDONESIA. Journal of Australian Taxation. 25 (1): pp. 34-48.
    Source Title
    Journal of Australian Taxation
    Additional URLs
    https://www.jausttax.com.au/volume-25-issue-1
    ISSN
    1440-0405
    Faculty
    Faculty of Business and Law
    School
    Curtin Law School
    URI
    http://hdl.handle.net/20.500.11937/94843
    Collection
    • Curtin Research Publications
    Abstract

    This article considers links between Indonesia’s tax collection performance and the design and operation of its tax compliance system, through a study of the tax audit practices and procedures of Indonesia’s tax authority (the Directorate General of Taxation). The article considers the distortionary effect of some features of Indonesia’s tax compliance approach, under which audits tend to be focused largely on taxpayers who are already compliant, and audit activities are narrowly focused and not risk based. The article also considers ways in which Indonesian tax authorities could expand tax audit coverage and modify audit procedures, and thereby increase the effectiveness of their compliance activities in the future, leading to improved revenue collection outcomes.

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