Abstract Translation)

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Edi Wicaksono Abdurrosid Tax Policy and Administration – University of Indonesia 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.