EVALUATION OF THE ADJUSTMENT OF TAX AUDIT PLAN AND AUDIT PROGRAM DURING THE COVID-19 PANDEMIC: (STUDY AT THE SMALL TAX OFFICE/KPP PRATAMA JAKARTA SETIABUDI TIGA)

Tax audits are a type of supervision conducted by the Directorate General of Taxes to ensure the proper implementation of the self-assessment tax collectionsystem. The audit process starts with the advance preparation of an audit plan and audit program for tax audits. The audit plan details the tax auditor's activities, while the audit program evaluates the methods, techniques, and procedures used. Due to the COVID-19 pandemic, completing the audit plan and selected tax audit program is impossible. Therefore, this study evaluatedthe process of adjusting audit plans and conducting its associated programs during the COVID-19 pandemic. Data were collected by interviewing tax auditors and audit plan documents and programs. A descriptive qualitative analysis and a comparative content analysis are used as analytic techniques. The audit plan and program documents revealed that the audit standard determined the relevant method and technique. However, certain inspection activities are prohibited due to the COVID-19 pandemic; hence the examineris likely to make recommendations for changes to the audit plan and programand disclose information on the Audit Result Report, work paper, and program's implementation. This is the most efficient method because it savestime and allows for the description of activities during the inspection process.