PEMERIKSAAN TERHADAP PAJAK SEBAGAI BAGIAN DARI RUANG LINGKUP KEUANGAN NEGARA MENURUT TEORI HUKUM KEUANGAN PUBLIK TAX EXAMINATION AS A PART OF FINANCIAL STATE BASED ON THE PUBLIC FINANCE THEORY

Audit for tax governance in Indonesia relating with self assesment system. Badan Pemeriksa Keuangan (BPK) as the major duties of finansial audit institution can not supervise and inspect to tax governance because as well as administration area. Furthemore, supervision tax governance as a authority by Finance Ministry and Badan Pengawasan Keuangan dan Pembangunan (BPKP). But, for tax policy and rules or regulation strategies, BPK have a powerfull authority.