The Value Added Tax (VAT) Audit Trail: Technology, Invoicing, and Fraud Prevention in Indonesia

• Liza Khoironi; Sigit Haryoko
• 2026
• Perpajakan

Modern VAT is no longer merely a matter of rates, invoices, or reporting at the end of the tax period. Its central challenge is to maintain the continuity of information along the entire transaction chain so that data can be verified and fraud risks detected at an earlier stage. This book explains how the VAT audit trail forms the backbone of tax oversight; how the shift from paper invoices to e-invoicing transforms the invoice into a data object; and how system integration, prepopulated returns, risk analytics, and data-driven audits can strengthen compliance. The discussion also highlights fictitious invoices, illegitimate input tax claims, fraudulent refunds, data quality, the legal basis, taxpayer protection, and institutional capacity. The book is intended for tax officials, academics, consultants, business practitioners, auditors, students, and readers who wish to understand the direction of VAT transformation in the digital era.