Peran Pengawasan Pajak dalam Mengurangi Penghindaran Pajak Pertambahan Nilai

Abstract

The potential for large revenues from Value Added Tax to the state makes tax supervision by the government very important. Tax avoidance occurs due to the weakness of the taxation sector which is marked by the weak integrity of some tax authorities in a government, the existence of loopholes regarding the treatment of tax regulations, and low public awareness in implementing tax provisions, thus creating an environment that is prone to the perpetuation of fraud as the forerunner of tax avoidance. Effective supervision, paying attention to good governance and the use of technology, will reduce the level of tax avoidance. Optimal tax supervision is realized by improving the quality of inspections, audits, and law enforcement.