The Supreme Audit Agency (BPK) has asked the Constitutional Court to review the 2007 tax law after repeated efforts to gain access to the tax office have been stymied by the Ministry of Finance.

The agency says the motion made last week represents its determination to uphold accountability and transparency in the collection of tax revenue, which has become the backbone of the state budget.

BPK chairman Anwar Nasution said Monday his agency should have the authority to audit individual accounts of taxpayers without prior permission from the ministry.

"It is ridiculous to limit BPK's access to tax service accounts over fears that BPK officials may disclose the information to other parties. Based on the law, BPK is banned from distributing its audit results."

The petition filed by the agency last week challenges the 2007 tax law to the extent the law would prevent the agency from carrying out its obligation to audit the accounts.

Anwar said a lack of accountability and transparency in the tax office was the key factor hampering improvement in the country's tax ratio.

"The weak tax administration is the main reason the country has a low tax ratio. Although the number of taxpayers has increased over past years, the tax ratio has not changed much."

Last year, the country's tax revenue was about 13.3 percent of the gross domestic product (GDP).

BPK warned it would continue to put a disclaimer on the government's bugetary financial reporting unless the government gave the nod for the tax office audit.

Government financial reports have met with the disclaimer each year since 2004 when the agency first launched a new audit system. (adt)