EVALUATION OF TAX AUDIT EFFECTIVENESS CASE STUDY AT BENGKULU DUA TAX OFFICE

This study evaluates the effectiveness of tax audits at the Bengkulu Dua Tax
Office. The evaluation is carried out on factors of top management support,
regulatory, audit quality, Tax Auditors, Taxpayers, and information systems.
This research uses a case study approach with descriptive qualitative analysis
of tax offices' data and interviews with respondents from Unit Heads,
Taxpayers, Consultants, and Tax Auditors. The results showed that all factors
affect the effectiveness of tax audits. Top management factors and information
systems indirectly support the effectiveness of tax audits because they increase
the competence of tax auditors and the quality of the audit process. Regulatory
factors are not enough to be considered by the existence of the rules, but what
is important is how the regulations are implemented. The taxpayer factor is
determined by its cooperative attitude during the audit. Bengkulu Dua Tax
Office has adequacy on all factors supporting the effectiveness of tax audits,
except for the attitude factor of the taxpayer, which is more influenced by
choice of the taxpayer.