Pengaruh digitalisasi pajak terhadap kepatuhan membayar dan melaporkan pajak PPh 21

  • Auria Revi Marisa Program Studi Akuntansi, Universitas Islam Negeri Maulana Malik Ibrahim Malang
Keywords: Tax, Impact of Tax Digitalization, Tax Compliance, PPh 21, E-Filling

Abstract

In today's digital era, the Directorate General of Taxes (DGT) is aggressively encouraging digitalization in taxation. Tax digitalization is one form of service from the Directorate General of Taxes (DGT) which aims to increase efficiency and effectiveness in tax administration which is related to improving taxpayer compliance. Through the implementation of various electronic tax systems such as e-filling and e-billing which are used as a means of paying and reporting pph 21, it significantly improves taxpayer compliance. This is because the electronic tax system makes taxpayers feel easier and faster in making payments and reporting PPH 21 taxes, then can also reduce the risk of errors, and increase tax accountability and transparency. Although it has a positive influence on tax compliance, it also presents several challenges such as limited technological infrastructure in some regions and resistance to change from some taxpayers.

Downloads

Download data is not yet available.

References

Kurnia, Siti Rahayu. (2017). Perpajakan. Cetakan Pertama. Bandung : Rekayasa Sains.

Listyowati., dkk. (2018). Faktor-faktor yang mempengaruhi kepatuhan wajib pajak dalam membayar pajak. Surabaya : Jurnal Riset Akuntansi dan Bisnis Airlangga, Vol. 3, No. 1, ISSN 2448-1401 (print), ISSN 2548-4346 (online).

Mardiasmo. (2009). Perpajakan. Edisi kesembilan. Yogyakarta : Penerbit Andi.

Setyaningsih, Nina Dwi., & Yuliani., Siti Dewi. (2020). Faktor-faktor yang mempengaruhi kepatuhan wajib pajak dengan kesadaran perpajakan sebagai variabel moderating. In El Muhabah: Jurnal Akuntansi, Vol. 11, No. 1. P ISSN : 2086-1249 ; E ISSN: 2442-8922.

Wulandari, Dian Sulistyorini. (2021). Digitalisasi sistem administrasi perpajakan dan biaya kepatuhan pajak terhadap kepatuhan wajib pajak orang pribadi. Sidoarjo : Journal of accounting science / jas.umsida.ac.id/index.php/jas, Vol. 5, Issue 1.

https://doi.org/10.21070/jas.v5i1.1131

Yovin, Mutiara Anjelika. (2022). The effect of tax digitization (electronic system) on increasing taxpayer complience. Pangkal Pinang : Jurnal Multidisiplin Mandani, Vol.2, No.2, 2022: 747-764.

PlumX Metrics

Published
2024-07-27
How to Cite
Marisa, A. (2024). Pengaruh digitalisasi pajak terhadap kepatuhan membayar dan melaporkan pajak PPh 21. Maliki Interdisciplinary Journal, 2(7), 294-298. Retrieved from https://urj.uin-malang.ac.id/index.php/mij/article/view/8076
Issue
Vol 2 No 7 (2024): JULY
Section
Articles

Copyright (c) 2024 Auria Revi Marisa

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  • 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.