TY - JOUR AU - Ilhamsyah llhamsyah PY - 2020/12/31 Y2 - 2024/03/28 TI - MEKANISME PENGUJIAN PENGAWASAN KEPATUHAN WAJIB PAJAK (STUDI KASUS KANTOR PELAYANAN PAJAK PERUSAHAAN MASUK BURSA) JF - Simposium Nasional Keuangan Negara JA - snkn VL - 2 IS - 1 SE - Articles DO - UR - https://jurnal.bppk.kemenkeu.go.id/snkn/article/view/592 AB - Compliance monitoring of Taxpayers (WP) is one form of tax revenue optimization carried out by Account Representatives (AR) through internal testing and assistance for Taxpayers (WP) to bridge the tax gap (difference in calculation) between Taxpayers and DGT due to the self-system. -assessment. Therefore, AR's behavior in carrying out tax compliance supervision duties is an important factor because in the process it involves not only the ability to carry out tasks according to rules and procedures but also the ability to persuasively convey the philosophy of rules and procedures to Taxpayers. In addition, the role of Supervisory Officers, Administrators, and Primary Highs is needed in conducting testing and assistance on AR performance as a form of internal control to ensure the success of the AR function in monitoring tax compliance. The substance of testing and assistance is to ensure that AR conveys the philosophy and rules which are crucial to the General Provisions and Tax Procedures (KUP). This qualitative research will focus on the tax compliance monitoring mechanism by the Supervisory Officer, Administrator, and AR, in ensuring the philosophy of the rules in the KUP is conveyed to the Taxpayer. The behavior of officials and AR will be explored through a combination of questionnaires and interviews with AR in the Exchange Company Tax Service Office. The data to be analyzed includes activities carried out by officials and AR compared with the crucial information that needs to be submitted which is listed in the KUP.The results are expected to show an internal control mechanism in the form of hierarchical oversight of the implementation of tax compliance monitoring and testing conducted by officials and AR on the philosophy and crucial rules contained in the KUP. This testing mechanism is part of the quality assurance of internal control in the Tax Service Office for the Listed Companies which is expected to affect the willingness of taxpayers to pay taxes correctly in accordance with applicable regulations. Therefore, this research is expected to show the relationship between the testing function of Supervisory Officers, Administrators, and Primary High, the quality of testing performance and assistance by AR not only as a tax officer but also as an internal partner of taxpayers in the DGT, institutional supervision, and optimization of tax revenue.                 ER -