Integrating Accounting Processes into Tax Management; a Process-Based Case Study of AP–AR–GL
DOI:
https://doi.org/10.33478/jurasima.v3i2.29Keywords:
accounting process integration, tax management, tax risk; accounts payable, accounts receivable, general ledgerAbstract
The growing complexity of business transactions driven by digitalisation increases the need for effective integration between accounting processes and tax management. Many tax risks arise not from non-compliance, but from weaknesses in transaction classification, recognition, and process controls. This study examines accounting–tax integration using a process-based approach focused on Accounts Payable, Accounts Receivable, and the General Ledger. Employing a qualitative case study with document analysis, the study identifies tax risk points across transaction flows. Findings show that tax risks emerge mainly at early processing stages due to weak classification and broad account aggregation. The study proposes an integrated accounting–tax model emphasizing transaction-level tax attributes and structured reconciliation, supporting proactive tax risk management.
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