Proses Bisnis

Pemeriksaan
02 Februari 2023
Mengapa Probis Pemeriksaan Harus Berubah?

01 Belum adanya Kebijakan Pemeriksaan yang terstandarisai

Standarisasi sisi waktu,konten dan selaras probis lainnya

02 Bervariasinya prosedur pemilihan instruksi pemeriksaan

Hal ini menyebabkan tidak seragamnya Wajib Pajak yang akan diperiksa

03 Tidak ada pertimbangan antara profil kasus dan beban kerja

Keadaan ini menimbulkan beban kerja yang tidak merata dalam pemeriksaan

04 Tidak ada system yang mengumpulkan data Wajib pajak

Data Wajib Pajak yang tersebar sehingga membutuhkan waktu yang lama
Mengapa Probis Pemeriksaan Harus Berubah?

05 Tidak ada integrasi aplikasi dalam proses pemeriksaan

Administrasi KKP, LHP,Dokumentasi pemeriksaan ada dalam aplikasi berbeda

06 Kanal respondensi Wajib Pajak terbatas

Hal ini berpengaruh pada kecepatan Wajib Pajak menyampaikan Dokumen

07 Keterbatasan akses data oleh Pemeriksa Pajak

Hal ini akan mengurangi efktifitas pemeriksaan
 Gambaran
Umum Proses Bisnis
Pemeriksaan
 Subproses Bisnis Pemeriksaan
Akan ada tiga subproses yang lebih integratif

Perencanaan Pe-
Pelaksanaan Pe- Penjamin Kualitas
meriksaan
meriksaan dan Monitoring
Pemeriksaan

• penetapan & pemilihan kelompok • Prose pengujian kebenaran SPT, • Rangkaian kegiatan review
WP yang menjadi prioritas na- Pembukuan dan Kewajiban lain- sesuai standar pemeriksaan dan
sional nya peraturan perpajakan
• Penetapan rencana pemeriksaan
nasional
• Target penyelesaian
• Potensi pajak
 Pelaksanaan Pemeriksaan
3 Tipe Pemeriksaan di Kantor Direktorat Jenderal Pajak dan di tempat Wajib Pajak

Tipe Pemeriksaan Lengkap

01 Pemeriksaan yang dilaksanakan dengan menerapkan teknik-teknik pengujian sesuai tingkat kepatuhan,
keadaan dan kondisi Wajib Pajak, yang dilakukan, yang dilakukan oleh pemeriksa pajak di tempat tinggal
atau tempat kedudukan Wajib Pajak, tempat kegiatan usaha atau pekerjaan bebas Wajib Pajak, dan/atau
tempat lain yang dianggap perlu serta dapat dilakukan di kantor Direktorat Jenderal Pajak

Tipe Pemeriksaan Terfokus

02 merupakan Pemeriksaan yang dilaksanakan dengan menerapkan teknik-teknik pengujian sesuai tingkat
kepatuhan, keadaan dan kondisi Wajib Pajak, yang dilakukan oleh pemeriksa pajak di kantor Direktorat
Jenderal Pajak dan dapat dilakukan di tempat tinggal atau tempat kedudukan Wajib Pajak, tempat
kegiatan usaha atau pekerjaan bebas Wajib Pajak, dan/atau tempat lain yang dianggap perlu.

Tipe Pemeriksaan Spesifik

03 merupakan Pemeriksaan yang dilaksanakan dengan menerapkan teknik pengujian atas data
dalam sistem informasi Direktorat Jenderal Pajak sesuai tingkat kepatuhan, keadaan dan kon-
disi Wajib Pajak yang dilakukan oleh pemeriksa pajak di kantor Direktorat Jenderal Pajak.
 Perubahan Pelaksanaan Pemeriksaan
Perihal Sekarang Akan datang

Pengumpulan data • Peminjaman berkas WP yang akan diperiksa dilakukan Seluruh data terkait WP yang akan diperiksa
secara manual ke Seksi terkait dapat diperoleh Pemeriksa melalui system
• Pengumpulan data dari beberapa sistem yang tersedia secara otomatis (case folder)

Informasi Pemeriksaan • Petunjuk pengujian masih berupa tacit knowledge yang Pemeriksa bekerja dengan dukungan data dan
belum terdokumentasi informasi yang terdapat dalam sistem secara
• Keterbatasan modul pemeriksaan (hanya beberapa akurat dan terkini (BI, Case Guidance dari
sektor dan kasus) Knowledge Management)
• Data pemeriksaan diperoleh dari beberapa sistem yang
belum sepenuhnya

Kertas Kerja Pemeriksaan • KKP dibuat menggunakan beberapa tools: APISETA Penggunaan working paper pemeriksaan
atau Ms. Excel
• Aplikasi belum sepenuhnya terintegrasi: Upload KKP ke
DERIK

Monitoring Tahapan Tahapan Pemeriksaan belum sepenuhnya dapat dimonitor • End to end Progress Tracking dan Case timer
Pemeriksaan secara sistem (Dashboard Monitoring Tunggakan) masih • Fitur early warning system (notifikasi sebelum
terpisah dan diinput secara manual oleh Supervisor) jatuh tempo)
 Dampak Perubahan

Pengumpulan Data
• Dokumentasi data dalam case folder
• Petugas pengawas juga dapat melakukan
dokumentasi di case folder
Kertas Kerja Pemeriksaan
• Perlu adaptasi penggunaan working paper
• KKP terintegrasi dan secara system termonitor
Informasi Pemeriksaan
• Tacit knowledge dapat didokumetasikan pada
knowledge management
• Pemeriksa pajak memiliki pengetahuan luas atas
berbagai industri
Monitoring Tahapan Pemeriksaan
• Pelaksanaan pemeriksaan termonitor per tahapan
• Adanya notifikasi yang membantu pemeriksa
pajak
Terima Kasih
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