Experts from Universitas Indonesia (UI) are recommending the Indonesian government adopt a risk-based approach to tax refund examinations. This strategy aims to safeguard the business sector and maintain state revenue. The recommendation centers on improving the efficiency and effectiveness of refund processes. By focusing on high-risk cases, authorities can minimize potential losses and fraud related to tax refunds. Implementing this system would allow for more targeted audits and optimize resource allocation within the tax administration. Ultimately, a risk-based system seeks a balance between facilitating legitimate refunds and protecting Indonesia’s financial interests.