Peran Pemeriksa Pajak dalam Pemeriksaan Restitusi PPN di Tengah Tekanan Fiskal

Studi Fenomenologi pada KPP Madya Pekanbaru

Abstract

This study explores tax auditors' experiences in conducting Value-Added Tax (VAT) refund audits amid fiscal pressures, particularly the perceived tension between revenue targets and audit objectivity. A qualitative phenomenological approach involved eight informants, comprising six tax audit personnel and two representatives of the General Affairs and Internal Compliance Subdivision (SUKI) at KPP Madya Pekanbaru. Interview recordings and transcripts were validated, with informed consent and data authorization obtained. Data were analyzed using Moustakas's phenomenological stages, supported by NVivo and triangulation involving regulations, performance reports, and VAT refund data from 2021–2025. Findings reveal that fiscal pressure manifests primarily through operational challenges, including workload, time constraints, delayed taxpayer documentation, and complex transactions. Time pressure was identified among all eight informants (27 coded references). Low role ambiguity appeared among eight informants (52 references), while low role conflict was identified among seven informants (48 references), although some participants expressed uncertainty or perceived conflicts. NVivo references represent coded text segments rather than statistical indicators or generalizable measurements. Formal procedures, evidence-based professional judgment, task distribution, coordination, and hierarchical reviews were identified as mechanisms for managing operational demands. Fiscal pressure was interpreted as an organizational context rather than a demonstrated cause of specific audit decisions. The study recommends improving workload management and safeguarding auditor independence to maintain audit objectivity. Nevertheless, its findings remain context-specific because the investigation focused on one tax office and personnel within its organizational environment.