Title: THE MEANING OF PROFESSIONALISM FOR TAX AUDIT OFFICERS
Author: GEDE DION SYAILENDRA
Affiliations: Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia
Publisher: Universitas Airlangga
Abstract
Tax Audit Officer is a new position created by the Minister of Finance in order to expand the authority of the Directorate General of Taxes in conducting audits. This expansion of authority certainly takes into account the organizational values of the Ministry of Finance. The value of the Ministry of Finance related to expanding audit authority is professionalism, where this value means working thoroughly and accurately on the basis of the best competence with full responsibility and high commitment. The Tax Audit Officers who are formed must of course have the same professionalism values as the Functional Tax Audit Officers so that when carrying out tax audits they can produce quality results. However, not all Tax Audit Officers in the Directorate General of Taxes feel they have the same professionalism values as Functional Tax Audit Officers. This is because substantively there are several differences between the two parties.
This research aims to obtain an overview of the meaning of professionalism by Tax Audit Officers in carrying out their duties. Research data was collected by conducting a study of existing theories, interviews, and observing informants where the data was analyzed using a phenomenological study approach technique. The research results provide a new meaning of professionalism in tax audits, namely the audit process of taxpayers which is carried out in accordance with applicable procedures. It is hoped that the results of this research can provide information for policy makers within the Directorate General of Taxes (DJP) to take policies regarding audits carried out by tax audit officers.
Keywords: phenomenology, meaning, tax, examiner, professionalism
Sources: http://repository.unair.ac.id/88217/
