Penelitian ini menganalisis kerja sama dan pertukaran informasi dalam bentuk Joint Audit Ditjen Pajak (DJP) dan Ditjen Bea dan Cukai (DJBC). Analisis dilakukan dengan menelusuri faktor-faktor pemampu kerja sama dan pertukaran informasi otoritas pajak dan pabean di joint audit DJP-DJBC. Faktor pemampu tersebut dirumuskan oleh World Customs Organization (WCO). Penelitian ini dilakukan dengan metode kualitatif melalui pendekatan studi kasus. Instrumen penelitian yaitu wawancara dan penelaahan dokumen. Hasil penelitian menunjukan bahwa kerja sama dan pertukaran informasi di Joint Audit DJP-DJBC belum optimal. Terjadi perbedaan waktu antara dua proses di Joint Audit DJP-DJBC (pemeriksaan pajak dan audit bea cukai). Kerja sama hanya sekedar saling mendukung kebutuhan data dan belum mengerjakan proses audit yang terintegrasi. Ada beberapa kondisi positif Joint Audit DJP-DJBC yaitu kuatnya komitmen eksekutif dengan menjadikan keberhasilannya sebagai salah satu indikator kinerja utama Kementerian Keuangan; perlindungan hukum Joint Audit dan pertukaran informasi DJP-DJBC dengan Keputusan Menteri Keuangan; tata kelola oleh tim kerja tersendiri; dan adanya pemanfaatan pertukaran informasi otomatis DJP-DJBC dengan data analytics. Kendala krusial pada Joint Audit DJP-DJBC yaitu belum selarasnya peraturan tata cara pemeriksaan pajak dan audit bea cukai, serta peraturan nilai pabean dan harga transfer; belum cukupnya jumlah SDM yang berdedikasi penuh; belum tersentralisasi tempat bersama; belum adanya Standard Operating Procedures untuk tim pelaksana; dan belum mendalamnya pemahaman antarpihak.

This study analyzes the cooperation and the information exchange between Directorate General of Taxes (DGT) and Directorate General of Customs and Excises (DGCE) in Indonesia in the form of a Joint Audit. The analysis is done by tracing the enabling factors for the cooperation and the information exchange between tax and customs authorities at the implementation of DGT-DGCE joint audit. The enabling factors have been formulated by World Customs Organization (WCO). This research uses a qualitative method through a case study approach and its instruments are interviews and document reviews. This study results show that the cooperation and the information exchange in DGT-DGCE joint audit are not optimal yet. There is a time lag between the two processes in DGT-DGCE joint audit (tax audits and customs-excises audits). The cooperation is only mutually supportive in terms of supporting data needs and has not yet reached the integrative joint audit process. There are several positive things for DGT-DGCE joint audit i.e. strong executive commitment through making its progress as one of key performance indicators of Indonesian Minister of Finance (MoF); the issuance decree of MoF as legislative measure in joint audit and information exchange DGT-DGCE; the governance process through DGT-DGCE joint audit special forces team; and the utilization of DGT-DGCE automatic information exchange with data analytics. Crucial constraints on the DGT-DGCE Joint Audit are the lack of harmony of tax and customs-excises audit procedural rules as well as customs value and transfer prices regulations; insufficient number of fully dedicated human resources; uncentralized colocation; no detail of Standard Operating Procedures for the implementing team; and the lack of deep cross-sectoral understanding.

Kata Kunci : tax-customs joint audit, tax-customs cooperation, tax-customs information exchange, customs valuation, transfer pricing