Tax Auditing

The definition of auditing is a series of activities to search, collect and process data and/or other information within the scope of:

1. Supervising tax compliance in the following circumstances:􀁥 Where a tax return shows a refund to the taxpayer.
   
   • Where a tax return is not filed or the time at which it was filed was not stipulated.
   
   
   • Where a tax return meets the criteria determined by the Director General of Taxation.
   
   
   • Where there are indications that other tax obligations are not being fulfilled.


2. Meeting other objectives in the implementation of the provisions of the tax laws in the following circumstances:
   
   • The issuance of Tax Identification Number (NPWP).
   
   
   • The determination of the amount of monthly tax installment for a new taxpayer.
   
   
   • Where a taxpayer applies for an objection or appeal.
   
   
   • The collection of data for the compilation of the deemed tax calculation.
   
   
   • The verification of data/tools of information.
   
   
   • Other objectives in the scope of implementation of the provisions of the tax laws.
   
   
   
   

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