International Research in Economics and Management Education Volume x, Edition x, January 2022 https://stebilampung.ac.id/journal/index.php/ireme  

The Effect of Taxpayer Audits on Taxpayer Compliance and Effectiveness of Income Tax Receipts in Islamic Economics

Krismadayanti1, Tulus Suryanto2

Master of Islamic Economics at UIN Raden Intan Lampung Lecturer of Master of Economics at UIN Raden Intan Lampung

Jl. ZA Pagar Alam, Labuhan Ratu, Kec. Bandar Lampung City Kedaton 35142

Info Articles Abstract  
  History Articles: Received Received Published   The purpose of the study was to determine the effect of taxpayer audit on taxpayer compliance and the effectiveness of income tax receipts in Islamic economics. This research method uses a literature study or literature study by studying, researching, reviewing and reviewing the literature. That the effectiveness of tax revenues cannot be measured through detailed figures, but the effectiveness of tax revenues can be measured through qualitative quantities, namely the achievement of predetermined goals and targets, which can be assessed by looking at taxpayer compliance in carrying out income tax payments and reporting, the application of Income Tax sanctions, income tax revenue targets.  
  Keywords: Taxpayer Audit, Taxpayer Compliance, Income Tax Revenue, Islamic Economics.   
  
   
Correspondence Address: Email :dayantikrima@gmail.com Email :sincere@radenintan.ac.id    p-ISSN 2721-7973 e-ISSN 2549-0303  

INTRODUCTION

Taxes have a very important role in financing routine expenditures and the development of a country. In the theme of the State Revenue and Expenditure Budget (APBN) for the 2020 fiscal year, it is “Supporting Advanced Indonesia”. Physical policies will be directed to support the acceleration of mutual power through innovation and strengthening the quality of human resources. Sharing policies in the fields of Education and Health will improve the quality of human resources so that they are ready to compete and adapt to industrial and technological advances.

Tax compliance can be defined as a behavior in which the Taxpayer (WP) fulfills all tax obligations and exercises his tax rights. There are two kinds of compliance, namely formal compliance and material compliance. Formal compliance is a behavior in which the taxpayer tries to fulfill his tax obligations formally in accordance with the formal provisions of the tax law. Material compliance is a behavior in which taxpayers substantively comply with all material provisions of taxation, namely according to the content and spirit of the tax law. Another indicator to measure the level of tax compliance is the tax ratio (tax ratio). The tax ratio is the ratio between the amount of tax revenue and Domestic Product.

Based on the table, we can see that the compliance of corporate taxpayers in submitting the annual corporate income tax return has not been implemented properly. The above figures show that in 2011 the percentage

The number of compliant corporate taxpayers in carrying out the obligation to submit SPT is around

19% of the total registered corporate taxpayers.

   Taxpayer compliance is a latent and actual problem that has always existed in the field of taxation in Indonesia, taxpayers who do not comply will create a desire to take action to avoid, evade, smuggle and neglect taxes, which in the end will cause state tax revenues to be reduced. size.

THEORETICAL FRAMEWORK

  1. Taxation

Tax is a mandatory contribution to the state that is owed by an individual or entity that is coercive in nature based on the law, with no direct compensation and is used for the needs of the state for the greatest prosperity of the people. According to Prof. Dr. Rochmat Soemitro taxes are people’s contributions to (transfer of wealth from the private sector to the government sector) based on the law (can be forced) without receiving reciprocal services (prestige tegen) which can be directly appointed and which are used to finance public expenditures.

  1. Taxes in Islamic Economics

Tax (dharibah) itself in Islam is one source of state revenue only as a solution in an emergency, namely where other sources of income cannot meet the needs of the baitul maal but if the baitul maal (state treasury) is sufficient then the tax must be removed. Yusuf Qardhawi argues: “Taxes are obligations imposed on taxpayers, which must be deposited to the state in accordance with the provisions, without getting achievements back from the state, and the results are to finance general expenditures on the one hand and to realize some of the economic, social, political and economic goals. the goals to be achieved by the state”

  • Legal Tax Audit

The law that regulates General Provisions and Tax Procedures (Article 1 point 24) and also (Article 1 paragraph 1) Decree of the Minister of Finance No. 545/KMK.04/2000 dated December 22, 2000 concerning Tax Audit Procedures, it is stated that tax audit is a series of activities to seek, collect, and process data and/or other information to test compliance with the fulfillment of tax obligations and for other purposes in the context of implementing the provisions of taxation laws and regulations. The experts who expressed opinions related to tax audits, including: The definition of audit according to Law Number 28 of 2007 quoted from Pardiat is as follows: “Tax audit is a series of activities to collect and process data,

d. Tax revenue

         The role of tax revenue is very important for the independence of the state, because taxes are one of the main sources of state revenue from within the country apart from oil and natural gas to fund the State Revenue and Expenditure Budget (APBN). From an economic perspective, revenue from the tax sector is a potential state revenue, because through taxes the government can finance public facilities and infrastructure in all sectors of life, such as transportation, water, electricity, education, health, security, communication, social and other facilities. aimed at

 meet development needs

e.    Tax Audit Dimensions and Indicators

The indicators of the tax audit are:

  1. Examination Preparation

      Examination preparation is a series of activities carried out by the examiner before carrying out the inspection action and includes the following activities:

  1. Studying the taxpayer file or data file
    1. Analyzing tax returns and financial statements of taxpayers
    1. Identifying the problem
    1. Identifying the location of the taxpayer
    1. Determine the scope of the inspection
    1. Develop inspection program
    1. Determine the books and documents to be borrowed
  2. Inspection Implementation

 The inspection implementation is a series of activities carried out by the examiner and includes:

  1. Checking at the Taxpayer’s Place
    1. Assessing the Internal control system
    1. Updating the scope and inspection program
    1. Conduct inspections of books, records and documents
    1. Confirming with third parties
    1. Notifying the results of the audit to the taxpayer
    1. Conduct closing session

 (closing conference)

  • Inspection Result Report

        Tax audit report is a report made by the auditor at the end of the implementation audit report which is an overview and pouring out of all the results of the implementation of the audit task in accordance with the stated objectives.

The systematics for preparing tax audit reports are as follows:

  1. General
    1. Implementation of inspection
    1. Check up result
    1. Conclusions and examination proposals

f. Effectiveness of Income Tax Receipt

The method of assessing the effectiveness of income tax revenues refers to Article 7 of Law No. 16 of 2009 concerning the fourth amendment to Law No. 28 of 2007 concerning Income Tax, namely how to see:

  1. Taxpayer compliance in carrying out income tax payments and reporting
  2. Application of income tax sanctions
  3. Income Tax revenue target

According to article 29 (1) of Law No. 16 of 2009 concerning the fourth amendment to Law no. 28 of 2007 concerning general provisions and taxation procedures are as follows:

“The Directorate General of Taxes has the authority to conduct audits to test the compliance of taxpayers’ tax obligations and for other purposes in order to implement the provisions of tax laws and regulations”.

According to Sasmita as quoted in Yuniati’s research, the tax revenue security strategy is divided into three areas, namely the areas of policy, compliance, and supporting activities. In the policy of the Directorate General of Taxes, it stipulates steps such as the draft Regulation of the Minister of Finance concerning Final Income Tax Regulations. In the field of supporting activities, four strategies are set, namely the development of human resource capacity, especially in account representatives and tax auditors, gradually adding human resources (HR), more appropriate allocation of human resources in accordance with potential and competence, preparing operational and logistical completeness.

.METHOD

Data Collection Methods The data collection methods used in this study were in two ways, namely Field Research and Library Research. Primary and secondary data collection is done by:

1. Research literature (Library Research)

This research was conducted through a literature study or literature study by studying, researching, reviewing and reviewing literature in the form of books (text books), tax laws and regulations, newspapers, articles, websites and previous studies that have a relationship with researched problem. This literature study aims to obtain as many theories as possible which are expected to support the data collected and further processing in this research

RESULTS AND DISCUSSION

  1. In accordance with its objectives, based on the Decree of the Minister of Finance No. 545/KMK 04/2000 dated December 22, 2000 that the purpose of the audit is to test compliance with the fulfillment of tax obligations in order to provide legal certainty, justice and guidance to taxpayers and others in the context of implementing the provisions of tax laws. Therefore, from the results of the examination it will be known the level of taxpayer compliance, for taxpayers whose compliance level is relatively low, it is hoped that the examination of them can provide positive motivation so that in the future it will be better.
  2. Tax audit is to increase tax revenue and tax audit can increase compliance (tax complete), through law enforcement efforts so as to increase tax revenue. Therefore, tax audits through taxpayer compliance have an impact on the effectiveness of income tax receipts. If the tax audit is increased, the level of taxpayer compliance can increase the effectiveness of corporate income tax receipts.
  3. Tax is an obligation imposed on taxpayers, which must be deposited to the state in accordance with the provisions, without getting achievements back from the state, and the proceeds are to finance general expenditures on the one hand and to realize some of the economic, social, political and other objectives. the state wants to achieve.

CONCLUSION

         From the description above, it can be concluded that the effectiveness of tax revenues cannot be measured through detailed figures, but the effectiveness of tax revenues can be measured through qualitative quantities, namely the achievement of predetermined goals and targets, which can be assessed by looking at taxpayer compliance. in carrying out the payment and reporting of income tax, the application of income tax sanctions, income tax revenue targets, (Law No. 16 of 2009, Circular Letter of the Director General of Taxes SE-15/PJ/2014).

 BIBLIOGRAPHY

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Neng Siti Rohmatul Wahda, The Effect of Tax Audit on Taxpayer Compliance and Its Impact on the Effectiveness of Corporate Income Tax Revenue
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