Article 1 number 25 Law Number 16 Year 2009 concerning the Stipulation of Government Regulations in Lieu of Law Number 5 Year 2008 Concerning the Fourth Amendment to Law Number 6 Year 1983 Concerning General Provisions and Tax Procedures to Become Law (Hereinafter referred to as "UU COUP")

"Audit is a series of activities to seek, collect, and process data and / or other information in the context of monitoring compliance with tax obligations based on the provisions of tax laws and regulations."



Article 1 number 6 PP Number 74 Year 2011
"Audit is a series of activities to collect and process data, information, and / or evidence which are carried out objectively and professionally based on an Audit standard to test compliance with taxation obligations and / or for other purposes in the context of implementing the provisions of laws and regulations in the field of taxation. "




Article 1 point 2 Regulation of the Minister of Finance Number 17 / PMK.03 / 2013 concerning Audit Procedures as amended by Regulation of the Minister of Finance Number 184 / PMK.03 / 2015 (hereinafter referred to as "PMK 184/2015 Jo PMK 17/2013")

"Audit is a series of activities to collect and process data, information, and / or evidence which are carried out objectively and professionally based on an inspection standard to test compliance with taxation obligations and / or for other purposes in implementing the provisions of tax laws and regulations."