ABSTRACT

Name : Edi Wicaksono Abdurrosid

Study Program : Tax Policy and Administration – University of Indonesia
Title : Analysis on Functional Workload of Tax Auditors (Case Study on
Functional Perception of Tax Auditors on Workload at Directorate
General of Tax Special Regional Office Jakarta)

A change in taxation system from official assessment system into self-assessment

system creates some weaknesses. One of the weaknesses of self-assessment system is
that it requires sufficient supervision from taxation administration. Auditing as required by
Law on Taxation is one means of conducting supervision. The number of auditors is
limited and the increasing number of taxpayers (auditees) will affect the workload of
auditors.
The objective of this research is to find out the functional workload of tax auditors
in Tax Services Office (KPP) for Foreign Investment (PMA) One, Two, and Four. The
objective is to know the functional perception of tax auditors towards their workload, the
average number of Tax Audit Orders (SPP) which can be handled and the amount of
functional need of tax auditors in accordance with the standard working hours in
Department of Finance of the Republic of Indonesia.
Workload is the total amount of mental processing capabilities or other resources
and the amount which is required by the task in a certain period of time. The definition of
workload contains two dimensions namely quantitative dimension and qualitative
dimension. Quantitative dimension is the amount of work compared with the number of
human resources working at that work at a certain period of time. Qualitative dimension is
how the workers respond to the work, whether the work becomes a burden or the work is
too light for them.
This research uses the descriptive qualitative method. In order to make it easier to
identify the functional perception of tax auditors towards the workload, data processing
with the Likert Scale is used. The technique for data analysis used is the workload
analysis.
The result of the analysis indicates that the volume of work is not in proportion
with the number of auditors; as a result, the pressure against the auditors is very high.
The amount of time to handle the average number of Tax Audit Orders exceeds the
standard working hours in Department of Finance of the Republic of Indonesia and there
is an urgent need to add the number of tax auditors in the three Tax Services Offices.
However, the majority of the respondents according to job characteristic model perceive
the current tax administration policies still strongly motivate the auditors in their work. The
motivation is in the form of a sense of responsibility to finish the work since there is a
deadline and missing the deadline will result in a sanction.
This research suggests that it is necessary to create a tax administration policy
which adds the number of tax auditors by considering the workload analysis in
accordance with the standard working hours in Department of Finance of the Republic of
Indonesia, the number and complexity of the taxpayers to be audited, the specialty of the
auditors as well as the significance of state revenues.
Key words: workload, workload analysis, job characteristics model, design
workload model, tax administration, self assessment system.