The purpose of this research is to assess the adequacy of the control design and propose improvements to Internal Control over Financial Reporting that can be utilized by the Directorate General of Taxes as a manager of tax receivables in support of transparency and accountability of the government financial statements. This research used qualitative method with case study approach with Directorate General of Taxes as unit analysis. The results show that the control design in the recording of tax receivables has not been fully effective. There are risks that identified and there are gaps in the control which could impact of potential misstatements, whether overstatement or understatement of tax receivables. Weaknesses are found in the tax receivable accounting policies that do not fully comply with the accrual principle, the issuance of tax provision that are still could be done manually, and the absence of data exchange portal between the Directorate General of Taxes and the Tax Court. To improve the condition, the researcher suggested to the Directorate General of Taxes to revise the accounting policy of tax receivable, using the application from the determination to the settlement of receivables, and develop the application with the Tax Court as the data exchange portal.