Rasio Pajak, Pengawasan, dan Tax Control Framework: Studi Longitudinal SP2DK dan Pemeriksaan pada Wajib Pajak Badan
Keywords:
corporate tax turnover ratio, effective tax rate, tax supervision, tax control framework, qualitative case studyAbstract
Data-driven tax supervision enables tax authorities to detect anomalies, yet tax ratios may be misinterpreted when treated as conclusive evidence of non-compliance. This study examines how Corporate Tax to Turn Over Ratio (CTTOR) and Effective Tax Rate (ETR) relate to documented tax-supervision episodes and how a Tax Control Framework (TCF) strengthens organizational explainability. A longitudinal embedded single-case design covers an anonymized corporate taxpayer (PT X) during 2016–2025. Evidence comprises official and internal documents, five SP2DK episodes, four tax audits, and interviews with six purposively selected informants. The final interview dataset contains 642 answer cells, 1,056 sentence units, 18 thematic codes, and 1,656 coded references. Pattern matching, explanation building, negative-case analysis, and an NVivo-compatible coding workflow were applied. The findings show that CTTOR and ETR have diagnostic value but do not deterministically distinguish SP2DK from tax audits. Treatment is better explained by the interaction of materiality, data mismatch, transaction characteristics, evidence quality, and residual uncertainty. TCF maturity was assessed at the managed level, while formal control testing remained weaker than responsibility assignment and documented governance. The study proposes a process model linking risk signals, contextual assessment, regulatory treatment, taxpayer response, residual uncertainty, and outcomes, with TCF operating as a cross-stage explainability mechanism.References
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