Resolving Indonesian Tax Audits: The Role of Quality Assurance

Tax audits in Indonesia are often prolonged, extending over several years without legal certainty for taxpayers. The Quality Assurance (QA) review has been introduced as an optional mechanism for resolving tax audits. This article examines the regulatory framework governing QA reviews, including their requirements and limitations, as well as their impact on audit resolution. It also provides a comparative analysis of QA mechanisms in other countries, exploring variations in QA outcomes based on real-world taxpayer experiences.