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Undang-undang republik Indonesia Nomor 33 Tahun 2004 tentang Perimbangan Keuangan Antara Pemeritah Pusat dan Daerah. Junto Undang-undang Nomor 22 Tahun 1999 jo. Undang-undang Nomor 32 Tahun 2004 tentang Pemerintah Daerah dan Undang-Undang Nomor 25 tahun 1999. ‘_____________________________, Nomor 32 Tahun 2004, tentang Pemerintahan Daerah. ‘_____________________________’ Nomor 6 tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan sebagaimana telah beberapa kali diubah terakhir dengan Undang-undang Nomor 28 Tahun 2007 (Lembaran Negara Republik Indonesia Tahun 2007 Nomor 169, Tambahan Lembaran Negara Republik Indonesia Nomor 4797 )
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Instruksi Presiden (Inpres) Nomor 7 tahun 1999 tentang Akuntabilitas Kinerja Instansi Pemerintah. Badan Pemeriksa Keuangan, 2007. Peraturan Badan Pemeriksa Keuangan Republik Indonesia Nomor 01 Tahun 2007 tentang Standar Pemeriksaan Keuangan Negara, Badan Pemeriksa Keuangan, Jakarta. Peraturan Menteri Pendayagunaan Aparatur Negara, 2008. Standar Audit Aparat Pengawasan Intern Pemerintah, Jakarta. Peraturan Menteri Negara Pemberdayagunaan Aparatur Negara Nomor : PER/05/M.PAN/03/2008 tanggal 31 Maret 2008 tentang Standar Audit Aparat Pengawasan Intern Pemerintah. Petunjuk Teknis Kepala Badan Pengawasan Keuangan dan Pembangunan Nomor : KEP-13.00.00.125/K/1997 tentang Pejabat Fungsional Auditor. Peraturan Direktur Jenderal Pajak Nomor PER-34/PJ/2011 tentang Petunjuk Pelaksanaan Pemeriksaan Untuk Menguji Kepatuhan Pemenuhan Kewajiban Perpajakan. ‘______________________________’ Nomor PER-35/PJ/2011 tentang Petunjuk Pelaksanaan Pemeriksaan Untuk Tujuan Lain. ‘______________________________’Nomor PER-04/PJ/2012 tentang Pedoman Penggunaan Metode dan Teknik Pemeriksaan Untuk Menguji Kepatuhan Pemenuhan Kewajiban Perpajakan dan Kode Etik Pegawai Direktorat Jenderal Pajak sesuai Peraturan Menteri Keuangan Republik Indonesia. Nomor : 1/PM.3/2007 tanggal 23 Juli 2007 tentang Kode Etik Pegawai Direktorat Jenderal Pajak jo. Surat Edaran Direktur Jenderal Pajak Nomor SE33/PJ/2007 tanggal 23 Juli 2007 tentang Panduan Pelaksanaan Kode Etik Pegawai Direktorat Jenderal Pajak. Keputusan Ketua LAN Nomor 239 / IX.6 / 8 / 2003, tanggal 25 Maret 2003, tentang Perbaikan Penyusunan Pelaporan Akuntabilitas Kinerja Instansi Pemerintah. Surat Edaran Direktur Jenderal Pajak Nomor SE-85/PJ/2011 tentang Kebijaksanaan Pemeriksaan.
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