Authors:

Luh Putu Dian Shavitri, Gede Sri Darma

Abstract:

“This study aims to obtain empirical evidence on the influence of the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics toward tax audit quality and tax revenue in Bali Regional Office of Directorate General of Taxes. The approach that is used is quantitative approach using purposive sampling method in determining sample and Partial Least Square (PLS) method as data analysis technique. This study revealed that the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics has a positive and significant effect toward tax audit quality and tax revenue collection. Indonesia’s tax ratio is still relatively low. Keywords: Taxpayer Audit Priority; Bank Account Opening; Digital Forensics; Tax Audit Quality, Tax Revenue.”

Keywords

Taxpayer Audit Priority; Bank Account Opening; Digital Forensics; Tax Audit Quality, Tax Revenue.

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https://jurnal.harianregional.com/akuntansi/full-59534

Published

2020-10-27

How To Cite

DIAN SHAVITRI, Luh Putu; SRI DARMA, Gede. Pengaruh Implementasi Kebijakan Pemeriksaan dan Forensik Digital terhadap Kualitas Pemeriksaan dan Keberhasilan Penerimaan Pajak.E-Jurnal Akuntansi, [S.l.], v. 30, n. 10, p. 2682 - 2697, oct. 2020. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-59534. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2020.v30.i10.p19.

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Issue

Vol 30 No 10 (2020)

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Articles

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