Review of tax audit administration quality following PMK Number 15 of 2025 implementation: Auditors and management perspectives at Madya Dua Surabaya Tax Office

Abstrak

This study aims to analyze in depth the implementation of PMK (Minister of Finance Regulation) Number 15 of 2025 concerning Tax Audits, particularly in the initial and final administrative stages at the Madya Dua Surabaya Tax Office. The implementation of this regulation is highlighted because it introduces significant structural changes. First, the risk-based audit classification includes complete, focused, or specific audits, and second, the reduction in audit timeframes. The research method used is descriptive qualitative through case studies, with the primary data collection technique being in-depth interviews. The results show that PMK 15/2025 successfully laid the foundation for administrative acceleration driven by tight deadlines and balanced by improving the basic quality of findings through interim findings discussion procedures. Formal compliance at the Madya Dua Surabaya Tax Office is relatively high, with the Head of the Audit Section playing a vital role as Administrator who proactively monitors audit progress. However, administrative effectiveness is hampered by managerial challenges related to human resources and technological infrastructure constraints. Maximum achievement of this regulation is highly dependent on internal tax auditors and the stability of the IT system.