Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 8 (2026): Musytari: Neraca Manajemen, Akuntansi, dan Ekonomi, ISSN 3025-9495
Articles

AUDIT PERPAJAKAN DI INDONESIA: SYSTEMATIC LITERATURE REVIEW TENTANG EFEKTIVITAS PEMERIKSAAN DAN KEPATUHAN WAJIB PAJAK

PDF
  • Siti Rodiah,
  • Marsa Anjeni,
  • Cindy Fasabillah Putri,
  • Nanda Shafa Salsabila
Siti Rodiah
Universitas Muhammadiyah Riau
Marsa Anjeni
Universitas Muhammadiyah Riau
Cindy Fasabillah Putri
Universitas Muhammadiyah Riau
Nanda Shafa Salsabila
Universitas Muhammadiyah Riau
DOI: https://doi.org/10.5281/zenodo.21347190

Published 2026-07-13

Keywords

  • Tax Audit,
  • Taxpayer Compliance,
  • Systematic Literature Review

How to Cite

AUDIT PERPAJAKAN DI INDONESIA: SYSTEMATIC LITERATURE REVIEW TENTANG EFEKTIVITAS PEMERIKSAAN DAN KEPATUHAN WAJIB PAJAK . (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(8). https://doi.org/10.5281/zenodo.21347190

Abstract

This study aims to examine the development and implementation of tax audits through a Systematic Literature Review (SLR). A qualitative descriptive approach was employed by analyzing 15 scientific articles published between 2021 and 2025. The review focuses on tax audit effectiveness, audit quality, taxpayer compliance, regulatory changes, and tax administration. The findings reveal that tax audits play a strategic role in improving taxpayer compliance, strengthening internal control, enhancing tax administration, and optimizing government revenue. Audit effectiveness is influenced by auditor competence, audit quality, information technology, regulatory support, and internal control systems. The review also highlights recent regulatory reforms that improve audit efficiency and transparency. Furthermore, future studies should explore digital technology, risk-based auditing, artificial intelligence, and data analytics to support more effective and adaptive tax audit practices.
PDF

References

  1. [1] Andriani, E., & Rahmi, N. (2021). Analisis efektivitas pemeriksaan pajak di masa pandemi Covid-19 dalam rangka meningkatkan target penerimaan pajak: Studi kasus pada KPP Pratama Jakarta Pasar Rebo. Jurnal Ilmu Administrasi Publik, 1(5), 558–566.
  2. [2] Anugraheni, B. D., & Okfitasari, A. (2024). Analisis Komparatif Disimiliaritas Parameter Audit Perpajakan dan Audit Komersial. JURNAL ILMIAH EDUNOMIKA, 8(4).
  3. [3] Aruan, P. A., Ginting, J. T. B., Sembiring, D. N., Pratiwi, Y., & Sibarani, C. G. G. T. (2025). Audit kepatuhan perpajakan pada PT Purbalaksana Jaya Mandiri: Analisis penyampaian SPT tidak benar, pengendalian internal, dan implikasinya terhadap transparansi pelaporan pajak. ProBisnis: Jurnal Manajemen, 16(6), 1887–1893.
  4. [4] Aryati, T. (2023). Financial Losses Caused by Tax Audit Quality, A Deep Qualitative Findings. International Journal of Economics, Business and Accounting Research (IJEBAR), 7(4).
  5. [5] Barry, E. S., Merkebu, J., & Varpio, L. (2022). State-of-the-art literature review methodology: A six-step approach for knowledge synthesis. Perspectives on Medical Education, 11(5), 281–288.
  6. [6] Gede, K. A. I., Supriyadi, S., & Priyono Puji, A. (2023). Determinan Efektivitas Pemeriksaan Pajak Menurut Persepsi Pemeriksa Pajak. Jurnal San Pajak Indonesia, 7(1), 108-124.
  7. [7] Giovany, A. D. V., Baso, R., & Sumarni, S. (2025). Ketentuan Baru Pemeriksaan Pajak 2025: Percepatan Proses dan Dampaknya terhadap Kepatuhan Wajib Pajak. EKOMA: Jurnal Ekonomi, Manajemen, Akuntansi, 4(5), 7946-7953.
  8. [8] Melliniawati, F. (2023). Evaluation of Tax Audit Effectiveness Factors in Jakarta Regional Tax Office. Jurnal Akuntansi dan Bisnis: Jurnal Program Studi Akuntansi, 9(2), 118-130.
  9. [9] Permana, D., & Tjaraka, H. (2025). Review of tax audit administration quality following PMK Number 15 of 2025 implementation: Auditors and management perspectives at Madya Dua Surabaya Tax Office. EDUCORETAX, 5(11), 1273–1279.
  10. [10] Prayoga, A. E., Pahala, I., & Hasanah, N. (2021). Pengaruh Pemeriksaan Pajak, Pemahaman Peraturan, Sanksi Pajak, dan Relasi Sosial Terhadap Kepatuhan Wajib Pajak Restoran. Jurnal Akuntansi, Perpajakan Dan Auditing, 2(2), 318-343.
  11. [11] Salma, A. M., Larasati, A., Melgasari, D., & Suryanto, T. (2022). Policy Analysis on Tax Amnesty, Tax Compliance, and Tax Audit on Tax Revenue: Bibliometric Analysis. Jurnal Audit, Pajak, Akuntansi Publik (AJIB), 1(2), 99-110.
  12. [12] Sauer, P. C., & Seuring, S. (2023). How to conduct systematic literature reviews in management research: A guide in 6 steps and 14 decisions. Review of Managerial Science, 17, 1899–1933.
  13. [13] Sembiring, S., Sinaga, R. V., & Ginting, A. (2021). Pengaruh Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Badan di Kantor Pelayanan Pajak Medan Petisah. Jurnal Riset Akuntansi & Keuangan, 75-85.
  14. [14] Setiawan, A. A., Erliana, & Linawati. (2025). Pengaruh pemeriksaan pajak dan sanksi pajak terhadap kepatuhan wajib pajak (Studi kasus di KPP Pratama Pondok Aren tahun 2019–2023). Jurnal Akuntansi Perpajakan Indonesia (Indonesian Tax Accounting Journal), 3(1), 62–71.
  15. [15] Snyder, H. (2024). Designing the literature review for a strong contribution. Journal of Decision Systems, 33(4), 551–558.
  16. [16] Tambun, S., & Aryanto, Y. (2024). Pengawasan dan Pemeriksaan Pajak serta Penerapan Tax Control Framework. Media Akuntansi Perpajakan, 9(2), 126-142.
  17. [17] Tobing, D. R. L., & Silalahi, W. (2025). Pemeriksaan Pajak: Memahami Hak dan Kewajiban dalam Proses Pengujian Kepatuhan: Penelitian. Jurnal Pengabdian Masyarakat dan Riset Pendidikan, 4(2), 11907-11914.
  18. [18] Utami, D. S. P., & Estiningrum, S. D. (2023). Sistem Informasi Akuntansi, Kualitas Pemeriksaan Pajak dan Kepatuhan Perpajakan dengan E-Filling sebagai Variabel Mediasi. Nominal: Barometer Riset Akuntansi Dan Manajemen, 12(1), 13-31.

Similar Articles

You may also start an advanced similarity search for this article.