Dampak digitalisasi pada pengumpulan pajak dan pertumbuhan pendapatan guna mengoptimalkan kesadaran pajak di Indonesia
Abstract
This study aims to determine the impact of digitalization of tax collection and state revenue growth. In addition, it also aims to optimize tax awareness in Indonesia. This research adopts a descriptive qualitative approach by using the "library research" method to collect data through an in-depth literature study, with the aim of presenting a comprehensive analysis of the topics discussed. Tax digitalization in Indonesia has significantly improved tax collection efficiency and state revenue growth through e-Filing, e-Billing, and e-Invoice systems that facilitate the process and increase transparency, although there are still challenges such as limited technological infrastructure and digital literacy that need to be overcome by improving infrastructure and educating taxpayers.
Downloads
References
Adlini, Miza Nina, Anisya Hanifa Dinda,Sarah Yulinda, Octavia Chotimah, and Sauda Julia Merliyana. 2022. “Metode Penelitian Kualitatif Studi Pustaka.” Edumaspul: Jurnal Pendidikan 6 (1): 974–80. https://doi.org/10.33487/edumaspul.v6i1.3394.
Andriani, S., & Nurdin, F. (2020). Praktikum perpajakan berbasis elektronik wajib pajak badan.
Dalimunthe, M., & Sari, W. P. (2018). Pengaruh Penerapan Aplikasi Elektronik Faktur Pajak (E-Faktur, E-Billing) Terhadap Kepatuhan Wajib Pajak Badan yang Terdaftar di Kantor Pelayanan Pajak Pratama Subulussalam.
Direktorat Jenderal Pajak. (2020). Laporan Tahunan DJP 2020.
Fadilah, I. (2018). Pengaruh penerapan e-registration, e-filling, dan e-billing terhadap tingkat kepuasan dan dampaknya pada kepatuhan wajib pajak (Bachelor's thesis).
Jannah, R., & Andriani, S. (2022). Religiusitas, Konseptual dan Adaptif Terhadap Kinerja Relawan Pajak di Universitas Islam Negeri Maulana Malik Ibrahim Malang. Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS), 4(1), 36-43.
Kementerian Keuangan Republik Indonesia. (2019). Laporan Kinerja Kementerian Keuangan 2019.
Khoirunnisa, D. P. A., & Abdani, F. (2024). INDONESIA’S TAX LANDSCAPE: UNVEILING CBCR AND TAX HAVENS WITH INSTITUSIONAL OWNERSHIP. Jurnal Aplikasi Akuntansi, 8(2), 428-440.
Moleong, Lexy J. 2014. Metodologi Penelitian Kualitatif. Bandung: PT Remaja Rosdakarya.
Nilla, V. S., & Widyawati, D. (2021). Pengaruh Penerapan E-Billing, Pengetahuan Perpajakan, Dan Kesadaran Membayar Pajak Terhadap Kepatuhan Wajib Pajak. Jurnal Ilmu dan Riset Akuntansi (JIRA), 10(4).
Putri, A. A. (2019). Kepatuhan Wajib Pajak: Studi Aspek E-Billing, E-Filling, Dan E-Faktur. Jurnal Ekonomi dan Bisnis Dharma Andalas, 21(1), 1-13.
Sulistyorini, M., Nurlaela, S., & Chomsatu, Y. (2017). Pengaruh Penggunaan Sistem Administrasi E-Registration, E-Billing, E-Spt, Dan E-Filling Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Orang Pribadi Di RSUD Dr. Moewardi Surakarta). In Prosiding Seminar Nasional & Internasional (Vol. 1, No. 1).
Copyright (c) 2024 Andri Pratama
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
