ACCOUNTABILITY OF TAX RECEIVABLE MANAGEMENT: A CASE STUDY AT DIRECTORATE GENERAL OF TAXES

Abstract

Tax receivables managed by the Directorate General of Taxes (DGT) have enormous potential in state revenues but can also potentially lose the state if not appropriately handled. This can be seen from the audit results of the Audit Board of The Republic of Indonesia (BPK), which found inadequate administration of tax receivables with a value of more than Rp 20 trillion and repeated from previous years. This study's novelty is using the Global Accountability Project (GAP) approach and the OECD Principles of Corporate Governance to see the extent of accountability in tax receivables management with DGT as the research object. This study uses a qualitative method using primary data, interviews with DGT, BPK, and the Inspectorate General of the Ministry of Finance (ITJEN), and secondary data related to achievements performance during 2019-2022. The research results show that, in general, the accountability of tax receivables management by the DGT is good. Still, several things need improvement, such as improving the administration and supervision of overdue receivables by adding an early warning system, a capable bailiff, regulation of unpublished tax penalties, increasing cooperation with third parties, and increasing the billing budget.