International Workshop on Computer Auditing Education, 2015
Presentation Session III: CAATs Track
Examining the Adoption of Computer Assisted Audit Tools and Techniques for Tax Audits in Indonesia: An Institutional Logic Perspective

Agung Darono

Finance Education and Training Unit of Malang, Ministry of Finance of Republic of Indonesia

Malang, East Java, Indonesia, 65125

Tota Panggabean.

Beedie School of Business, Simon Fraser University

Burnaby, British Columbia, Canada V5A 1S6


   Drawing on institutional logics perspective, this paper aims to examine the adoption process of CAATTs in the Directorate General of Taxation (DGT) of Indonesia by examining the interplay between assumptions, values and beliefs of actors of organization within the DGT institution. Examining the adoption of CAATTs in DGT is important because CAATTs holds out the promise of improving audit efficiency and effectiveness; the provisions needed by the DGT when assessing the compliance of taxpayers. In this study, secondary data analysis was conducted by evaluating tax laws and regulations pertinent to tax audit in DGT. Results indicate that the use of CAATTs for tax audit is an outcome of social construction among actors of organization within DGT institution.

Key Words : tax, audit, tools, techniques, electronics, evidences