Evaluasi Pelaksanaan Audit Internal atas Program Pemulihan Ekonomi Nasional tentang Insentif Pajak di Inspektorat Jenderal Kementerian Keuangan Republik Indonesia
Filomena Hanindita Chandra Buana, Aviandi Okta Maulana, SE., M.Acc., Ak.,C.A., Ph.D.
2024 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan
Penelitian ini mengevaluasi pelaksanaan audit
insentif pajak dalam Program Pemulihan Ekonomi Nasional (PEN) yang dilakukan
oleh Inspektorat Jenderal Kementerian Keuangan selama pandemi COVID-19. Studi
ini menyoroti tingkat kesesuaian audit dengan standar yang berlaku serta
mengidentifikasi ketidaksesuaian yang disebabkan oleh keterbatasan anggaran,
sumber daya manusia (SDM), dan kondisi pandemi. Temuan menunjukkan bahwa
pandemi memaksa perubahan signifikan dalam metode audit, dari audit
konvensional ke monitoring dan evaluasi (Monev), dengan penyesuaian prosedur
seperti penggunaan Risk Control Matrix (RCM) tanpa didukung oleh Program Kerja
Audit (PKA). Analisis menggunakan teori institusional mengungkapkan bahwa
tekanan koersif dari regulasi eksternal adalah pengaruh dominan dalam
pelaksanaan audit, sementara tekanan normatif juga memainkan peran penting.
Penelitian ini menyoroti perlunya peningkatan fleksibilitas prosedur audit,
penguatan SDM, dan peningkatan komunikasi untuk meningkatkan efektivitas audit
di masa depan. Keterbatasan penelitian ini mencakup proses perizinan yang
panjang, akses data yang terbatas, dan fokus yang terbatas pada insentif pajak,
yang bukan merupakan kegiatan rutin Itjen. Rekomendasi untuk penelitian
selanjutnya mencakup penggunaan survei pendahuluan yang lebih relevan,
peningkatan kerahasiaan data, tambahan anggaran, rekrutmen tenaga ahli
eksternal, serta regulasi khusus untuk Monev dalam kondisi darurat.
This study aims to evaluate the implementation of
internal audits on the National Economic Recovery Program (PEN) related to tax
incentives in the Inspectorate General of the Ministry of Finance of the
Republic of Indonesia. The study was conducted in response to recurring
findings by the Supreme Audit Board (BPK) regarding non-compliance with tax
incentive regulations during the Covid-19 pandemic. This research uses a
qualitative approach with a descriptive method, involving interviews and
document analysis as data collection techniques.
The results indicate that the implementation of
internal audits in the Inspectorate General of the Ministry of Finance has not
fully complied with the applicable standards. Several factors that hinder the
effectiveness of internal audits include the lack of human resources, limited
time available for audits, and ineffective communication systems. Additionally,
the Covid-19 pandemic has significantly impacted both the audit process and the
supervision of tax incentive implementation.
Further analysis using DiMaggio and Powell's
institutional theory identified the presence of coercive, mimetic, and
normative isomorphism in the internal audit process. These factors contributed
to the non-compliance with the applicable standards, ultimately affecting the
effectiveness of the audit in overseeing the implementation of tax incentives.
This research provides academic contributions by
offering empirical evidence on the implementation of internal audits in the
Inspectorate General of the Ministry of Finance and offers practical
recommendations for future improvements. It is hoped that the findings of this
study can serve as a reference for policymakers in enhancing the effectiveness
of internal audits within government institutions.
Kata Kunci : Kata Kunci: Audit Internal, Program Pemulihan Ekonomi Nasional, Inspektorat Jenderal, Insentif Pajak, Teori Institusional, Internal Audit, National Economic Recovery Program, Inspectorate General, Tax Incentives, Institutional Theory.
