Optimization of Tax Audit in Connection with Constructive Dividends (Case Study: KPP Madya Bekasi)

Abstract

This study aims to evaluate the tax imposition on constructive
dividends in tax audits at Bekasi Medium Tax Office. DGT often
make adjustments to transfer pricing transactions by imposing
taxes on constructive dividends. However, some studies show that
the imposition of tax on constructive dividends has the potential to
cause double taxation and other problems. This study uses OECD
evaluation criteria, namely relevance, coherence, effectiveness,
efficiency, impact, and sustainability. This research is expected to
be an additional reference for policy makers in making policies
related to constructive dividends. This research was conducted
using a qualitative case study method by triangulating the results
of interviews with the documents and literature studies. The result
showed that in general the taxation of constructive dividend have
met the OECD evaluation criteria. This study suggests that clearer
technical guidelines and more socialization are still needed so that
the taxation of constructive dividends runs more optimally.