Bribery in tax audit-an exploratory study in Indonesia

Bribery in tax audit-an exploratory study in Indonesia

Indonesia as one of the developing countries has a Tax-to-GDP ratio around 12%, which is considered low by international standard. To a large extent, this reflects prevalent lack of formality and tax evasion including bribery which decrease the national tax revenue. To secure government income and...

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Main Author: Nurul Ratriningtyas,
Format: Thesis
Language:eng
eng
Published: 2014
Subjects:
HJ4771.6 Income Tax
Tax Returns.
Online Access:https://etd.uum.edu.my/5048/1/s810697.pdf
https://etd.uum.edu.my/5048/2/s810697_abstract.pdf
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id my-uum-etd.5048
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Saad, Natrah
topic HJ4771.6 Income Tax
Tax Returns.
spellingShingle HJ4771.6 Income Tax
Tax Returns.
Nurul Ratriningtyas, ,
Bribery in tax audit-an exploratory study in Indonesia
description Indonesia as one of the developing countries has a Tax-to-GDP ratio around 12%, which is considered low by international standard. To a large extent, this reflects prevalent lack of formality and tax evasion including bribery which decrease the national tax revenue. To secure government income and to increase tax revenue, tax authorities conduct tax audits which could minimize tax evasions. One of the challenges in tax audit is bribery as within this process there is a mutual benefit between tax auditors and taxpayers, which is economic benefit. Thus this study examines the factors leading to bribery in tax audit, the stakeholders’ perceptions on existing and additional new strategies in reducing bribery in tax audit and the impact of tax reform on reducing bribery in tax audit in Indonesia. This is a qualitative study exploring two different perspectives from tax auditors and taxpayers’ experience using in-depth interviews as the data collection method. Among the findings, are factors leading to bribery in tax audit which are: benefit, excessive power, ambiguous tax regulation, preliminary findings and direct encounter. Other findings are the suggested additional strategies to reduce bribery through additional sanctions, a reliable accounting system, increasing monitoring system, improving audit quality, expanding the tax coverage, increasing moral consciousness, improving recruitment process and producing consistent tax audit findings. This study presents a better perspective on how to minimize bribery opportunity in tax audit process in Indonesia and gives some feedbacks for Indonesian government to improve the existing regulation regarding the strategies to fight bribery
format Thesis
qualification_name masters
qualification_level Master's degree
author Nurul Ratriningtyas, ,
author_facet Nurul Ratriningtyas, ,
author_sort Nurul Ratriningtyas, ,
title Bribery in tax audit-an exploratory study in Indonesia
title_short Bribery in tax audit-an exploratory study in Indonesia
title_full Bribery in tax audit-an exploratory study in Indonesia
title_fullStr Bribery in tax audit-an exploratory study in Indonesia
title_full_unstemmed Bribery in tax audit-an exploratory study in Indonesia
title_sort bribery in tax audit-an exploratory study in indonesia
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2014
url https://etd.uum.edu.my/5048/1/s810697.pdf
https://etd.uum.edu.my/5048/2/s810697_abstract.pdf
_version_ 1747827851202134016
spelling my-uum-etd.50482016-04-17T07:15:53Z Bribery in tax audit-an exploratory study in Indonesia 2014 Nurul Ratriningtyas, , Saad, Natrah Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ4771.6 Income Tax. Tax Returns. Indonesia as one of the developing countries has a Tax-to-GDP ratio around 12%, which is considered low by international standard. To a large extent, this reflects prevalent lack of formality and tax evasion including bribery which decrease the national tax revenue. To secure government income and to increase tax revenue, tax authorities conduct tax audits which could minimize tax evasions. One of the challenges in tax audit is bribery as within this process there is a mutual benefit between tax auditors and taxpayers, which is economic benefit. Thus this study examines the factors leading to bribery in tax audit, the stakeholders’ perceptions on existing and additional new strategies in reducing bribery in tax audit and the impact of tax reform on reducing bribery in tax audit in Indonesia. This is a qualitative study exploring two different perspectives from tax auditors and taxpayers’ experience using in-depth interviews as the data collection method. Among the findings, are factors leading to bribery in tax audit which are: benefit, excessive power, ambiguous tax regulation, preliminary findings and direct encounter. Other findings are the suggested additional strategies to reduce bribery through additional sanctions, a reliable accounting system, increasing monitoring system, improving audit quality, expanding the tax coverage, increasing moral consciousness, improving recruitment process and producing consistent tax audit findings. This study presents a better perspective on how to minimize bribery opportunity in tax audit process in Indonesia and gives some feedbacks for Indonesian government to improve the existing regulation regarding the strategies to fight bribery 2014 Thesis https://etd.uum.edu.my/5048/ https://etd.uum.edu.my/5048/1/s810697.pdf text eng validuser https://etd.uum.edu.my/5048/2/s810697_abstract.pdf text eng public masters masters Universiti Utara Malaysia Abed, G.T. and Gupta, S. (2002). Governance, Corruption, and Economic Performance. (Washington, DC: International Monetary Fund). Actual Government Revenues (Billions Rupiahs), 2007-2013. (2013). Retrieved April 30, 2013 from http://www.bps.go.id/eng/tab_sub/view.php?kat=2&tabel=1&daftar=1&id_subyek=13&notab=1. Acconcia, A., D’amato, M. & Martina, R. (2003). Corruption and tax evasion with competitive bribes. Centre for Studies in Economics and Finance Working Paper no. 112. University of Salerno, Italy. Addison, T., Levin, J. (n.d). 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