OPTIMALISASI JOINT AUDIT SEBAGAI INSTRUMEN PENGAMANAN PENERIMAAN NEGARA

Ardiarahman, Gusti (2024) OPTIMALISASI JOINT AUDIT SEBAGAI INSTRUMEN PENGAMANAN PENERIMAAN NEGARA. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Joint Audit antara Direktorat Jenderal Pajak dan Direktorat Jenderal Bea dan Cukai merupakan salah satu program sinergi yang dilakukan oleh Kementerian Keuangan sebagai bentuk upaya optimalisasi penerimaan negara. Pada pelaksanaannya, joint audit menghadapi beberapa tantangan sehingga aspek penerimaan negara yang menjadi tujuan utama belum optimal. Penelitian ini bertujuan untuk mengidentifikasi apa saja yang menjadi tantangan dalam pelaksanaan joint audit beserta potensi yang dimiliki joint audit untuk merumuskan usulan perbaikan ke depannya. Penelitian ini dilakukan menggunakan metode kualitatif melalui pengumpulan informasi atas hasil wawancara kepada narasumber yang terlibat langsung dalam pelaksanaan joint audit dari berbagai sisi. Ditemukan bahwa tantangan utama ada pada sulitnya penentuan objek audit, kurangnya basis data dan fleksibilitas data, sumber daya manusia yang belum fully dedicated, dan ketentuan yang tidak seragam. Selain itu ditemukan juga potensi bagi pengembangan ke depannya berupa komitmen instansi dalam keberhasilan joint audit. Penelitian ini diharapkan mampu memberikan kontribusi bagi regulator dalam menentukan strategi terbaik untuk optimalisasi joint audit ke depannya sehingga mampu mencapai tujuan utamanya. The Joint Audit between the Directorate General of Taxes and the Directorate General of Customs and Excise is one of the synergy programs carried out by the Ministry of Finance as a form of effort to optimize state revenues. In its implementation, the joint audit faced several challenges, so the state revenue aspect, which was the main objective, was not optimal. This research aims to identify the challenges of implementing joint audits and the potential that joint audits have to formulate proposals for future improvements. This research was conducted using qualitative methods by collecting information from interviews with sources who were directly involved in the implementation of the joint audit from various sides. It was found that the main challenges were the difficulty of determining audit objects, a lack of database and data flexibility, human resources that were not fully dedicated, and provisions that were not uniform. Apart from that, potential for future development was also found in the form of agency commitment to the success of the joint audit. It is hoped that this research will be able to assist regulators in determining the best strategy for optimizing joint audits in the future so that they can achieve their main objectives.

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