IJSRP, Volume 12, Issue 1, January 2022 Edition [ISSN 2250-3153]
Agus Tyono Amas Noer, Arif Kurniawan
Abstract:
Tax risk management accountability will be successful if the company management creates a framework and designs control over tax risk. Tax risk will strengthen awareness within the company about the need for control over tax risk within the company. Tests on the effectiveness of the control design consider whether the controls designed to mitigate risk have achieved the expected objectives. In addition, the accuracy or suitability of the roles and responsibilities in implementing tax risk control within the company needs to in its implementation.