Inovasi Pengendalian Internal melalui Matriks Pengendalian Transaksi pada Kantor Konsultan Pajak di Surabaya

Sabrina Aulia Istiqfarah; Ajeng Tita Nawangsari

doi:10.37481/jmoi.v5i1.264

Authors

Sabrina Aulia Istiqfarah Universitas Islam Negeri Surabaya
Ajeng Tita Nawangsari Universitas Islam Negeri Surabaya

DOI:

https://doi.org/10.37481/jmoi.v5i1.264

Keywords:

Internal Control, Tax Consultant Office, Transaction Control Matrix, Fraud Prevention, Financial Reporting Quality

Abstract

Increasing complexity in tax compliance and financial reporting within tax consulting practices raises the risk of errors and irregularities that may affect reporting accuracy and regulatory compliance. This study examines the implementation of a Transaction Control Matrix as an internal control innovation for preventing financial and tax reporting irregularities at a Tax Consultant Office (Kantor Konsultan Pajak/KKP) in Surabaya, Indonesia. Using a descriptive qualitative method with a single-case study approach, data were collected through in-depth interviews with five key informants, consisting of tax consultants, accounting staff, and personnel involved in the preparation and review of tax reports. Informants were selected purposively based on their direct involvement in transaction recording and tax reporting processes. In addition, direct observations were conducted over a three-month period to understand the operational implementation of the control mechanism. The findings indicate that the Transaction Control Matrix serves as an effective preventive control tool by systematically reconciling bank statements with supporting transaction documents, enabling early detection of discrepancies such as recording errors, unsupported transactions, and potential fictitious invoices. The matrix also improves the accuracy of Value Added Tax (VAT) reporting and enhances the efficiency of internal review and audit procedures. The novelty of this study lies in the design and contextual adaptation of a transaction-based control matrix integrated into daily operational workflows of a tax consulting firm, addressing gaps in practical internal control implementation. This study provides empirical insight into strengthening internal control systems and improving service quality in tax consulting organizations.

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