Collaborative Governance Dalam Pemeriksaan Pajak Pada Kantor Pelayanan Pajak Perusahaan Masuk Bursa Di Tahun 2022

Abstract

Tax audits are also a means of guidance and supervision of taxpayers to avoid fraudulent tax payments, as happened in the case of tax evasion related to PT Indofood Sukses Makmur Tbk, which initially established a new company and transferred assets and liabilities. PT Indofood has expanded its business and has been subject to a decision by the Directorate General of Taxes (DGT) that it must continue to pay tax owed in the amount of IDR 1.3 billion. The purpose of this study is to determine the Collaborative Governance Process in Tax Audits at the Stock Exchange Listing Company Tax Service Office. This research is a qualitative type research with descriptive research method. The descriptive method is one of the research methods by collecting research data obtained from research objects and other literature which will then be described in detail to find out the problems in the matter being studied and find solutions. The results of the study show that the process of collaborative governance which includes the initial conditions with the existence of tax audit activities at the tax service office of listed companies so that there is a collaborative process at the Tax Service Office of Listed Companies. The institutional design of the Collaborative Governance Process in Tax Examination at the Exchange Listed Company Tax Service Office has been running optimally, each stakeholder has a responsibility in creating collaboration. Collaborative process that starts with face-to-face dialogue between related parties.