Optimization of the Use of Technology for Taxpayers in the Tax System in Indonesia

Heillen Martha Yosephine Tita; Julista Mustamu; Yopi Riszcy Loupatty

doi:10.47268/sasi.v28i1.854

Optimization of the Use of Technology for Taxpayers in the Tax System in Indonesia

Heillen Martha Yosephine Tita⁽¹⁾, Julista Mustamu⁽²⁾, Yopi Riszcy Loupatty⁽³⁾

(1) Faculty of Law Pattimura University, Ambon, Indonesia
(2) Faculty of Law Pattimura University, Ambon, Indonesia
(3) Faculty of Law Pattimura University, Ambon, Indonesia
email

Corresponding Author

Abstract

Introduction: The development of tax reform shows that technology has a very important role. For this reason, the sustainability of tax collection in the State of Indonesia itself has at least an online system based on how taxpayers work to fulfill their obligations. However, the optimization of the application must be properly reviewed first to find out the effectiveness of the technology made.

Purposes of the Research: This writing aims to study, analyze and discuss optimizing the use of technology in the taxation sector in Indonesia.

Methods of the Research: This paper uses a normative research method, namely research that is focused on providing a systematic explanation that governs a certain category. The problem approach is the legal approach (statute opproach) and the conceptual approach (conceptual approach). The collection of legal materials through primary legal materials is then linked to secondary legal materials. Management and analysis of legal materials is described qualitatively with the aim of describing the findings in the field.

Results of the Research: The results obtained from this paper are that, in principle, the technology used by the State of Indonesia is oriented to three pillars, namely: e-registration, e-filling and e-billing by means of technology that aims to strengthen taxpayer compliance. In addition, this technology has weaknesses, namely a good network and inefficient use of technology and the advantages of being able to access quickly and transparently.

Keywords

Technology Optimization; Taxpayers; Taxation System

DOI

10.47268/sasi.v28i1.854

Published

2022-03-31

How To Cite

APA: Tita, H.M., Mustamu, J., & Loupatty, Y.R. (2022). Optimization of the Use of Technology for Taxpayers in the Tax System in Indonesia. SASI, 28(1), 132-146. DOI: https://doi.org/10.47268/sasi.v28i1.854.

IEEE: H.M. Tita, J. Mustamu, and Y.R. Loupatty, "Optimization of the Use of Technology for Taxpayers in the Tax System in Indonesia", SASI, vol. 28, no. 1, pp. 132-146, Mar. 2022. Accessed on: Nov. 22, 2024. [Online]. Available DOI: https://doi.org/10.47268/sasi.v28i1.854

Harvard: Tita, H.M., Mustamu, J., and Loupatty, Y.R., (2022). "Optimization of the Use of Technology for Taxpayers in the Tax System in Indonesia". SASI, Volume 28(1), pp. 132-146. [Online]. Available DOI: https://doi.org/10.47268/sasi.v28i1.854 (Accessed on: 22 November 2024)

Chicago: Tita, Heillen Martha Yosephine, Julista Mustamu, and Yopi Riszcy Loupatty. "Optimization of the Use of Technology for Taxpayers in the Tax System in Indonesia." SASI 28, no. 1 (March 31, 2022): 132-146. Accessed November 22, 2024. doi:10.47268/sasi.v28i1.854

Vancouver: Tita HM, Mustamu J, Loupatty YR. Optimization of the Use of Technology for Taxpayers in the Tax System in Indonesia. SASI [Internet]. 2022 Mar 31 [cited 2024 Nov 22];28(1):132-146. Available from: https://doi.org/10.47268/sasi.v28i1.854

MLA 8th: Tita, Heillen Martha Yosephine, Julista Mustamu, and Yopi Riszcy Loupatty. "Optimization of the Use of Technology for Taxpayers in the Tax System in Indonesia." SASI, vol. 28, no. 1, 31 Mar. 2022, pp. 132-146, doi:10.47268/sasi.v28i1.854. Accessed 22 Nov. 2024.

BibTeX:

@article{SASI854,
		author = {Heillen Tita and Julista Mustamu and Yopi Loupatty},
		title = {Optimization of the Use of Technology for Taxpayers in the Tax System in Indonesia},
		journal = {SASI},
		volume = {28},
		number = {1},
		year = {2022},
		keywords = {Technology Optimization; Taxpayers; Taxation System},
		abstract = {Introduction: The development of tax reform shows that technology has a very important role. For this reason, the sustainability of tax collection in the State of Indonesia itself has at least an online system based on how taxpayers work to fulfill their obligations. However, the optimization of the application must be properly reviewed first to find out the effectiveness of the technology made.Purposes of the Research: This writing aims to study, analyze and discuss optimizing the use of technology in the taxation sector in Indonesia.Methods of the Research: This paper uses a normative research method, namely research that is focused on providing a systematic explanation that governs a certain category. The problem approach is the legal approach (statute opproach) and the conceptual approach (conceptual approach). The collection of legal materials through primary legal materials is then linked to secondary legal materials. Management and analysis of legal materials is described qualitatively with the aim of describing the findings in the field.Results of the Research: The results obtained from this paper are that, in principle, the technology used by the State of Indonesia is oriented to three pillars, namely: e-registration, e-filling and e-billing by means of technology that aims to strengthen taxpayer compliance. In addition, this technology has weaknesses, namely a good network and inefficient use of technology and the advantages of being able to access quickly and transparently.},
				issn = {2614-2961},		pages = {132--146}			doi = {10.47268/sasi.v28i1.854},
				url = {https://fhukum.unpatti.ac.id/jurnal/sasi/article/view/854}
		}

RefWorks:

Citation format: Download Citation:

Journal Article

Akbar, Imam Nur. "The Influence of Individual Taxpayers' Perceptions on the Implementation of the Self Assessment System," Journal of Taxation (JEJAK) 7 no. 1 (2015)1-5.

Alamri, Fitria, and Arif Widyatama, "Technology Acceptance Model (Tam) as a Solution for Interest in Using E-Taxpayer Registration Services", Professional Accounting Journal, no. 10 (2019): 89-99, http://dx.doi.org/10.23887/jap.v10i2.22870.

Azmi Cindi Santina et al, "Optimization of IWF Steel Profile in 4-Story Motorcycle Parking Building Construction (Case Study of Spazio Tower 2 Building, Surabaya)", Journal of Planning and Civil Engineering, no. 2 (2018), 72-79.
https://doi.org/10.25139/jprs.v1i2.1145

Dewi, Rindy Citra. " The Influence of the E-Billing System and Service Quality on Taxpayer Compliance", Journal of Technology and Business Information Systems, no.2 (2019): 13-17.

Ngafifi, Muhammad "Technology Advances and Patterns of Human Life in a Socio-Cultural Perspective", Journal of Educational Development, no. 1, (2014): 33-47, https://doi.org/10.21831/jppfa.v2i1.2616.
https://doi.org/10.21831/jppfa.v2i1.2616

Novi, Tri H. and Alexander Wirapraja, "Analysis of the Use of Green Computing Technology in Supporting Management Performance of Educational Institutions", Executive Journal , no. 2, (2017): 229-240, http://repository.ikado.ac.id/5/.

Pranoto and Ayub Torry Satriyo Kusumo, "Tax Bureaucracy Reform as an Effort to Increase State Revenue from the Tax Sector", Yustisia Journal, no. 2 (2016): 395-414, https://jurnal.uns.ac.id/yustisia/article /viewFile/8756/7840.

Qalbi, Syifa Ainun, "Implementation of Tax Reporting Using E-Filing", Journal of Taxation Research , no.1 (2020): 01-150.

Setiawan, Agus. "Legal Reasoning Capable of Realizing Legal Objectives Proportionately," Legal Journal of the Justitia pulpit, no. 2 (2017): 204-215, https://doi.org/10.35194/jhmj.v3i2.257.
https://doi.org/10.35194/jhmj.v3i2.257

Sinaga, Niru Anita "Tax Collection and Its Problems in Indonesia" Scientific Journal of Aerospace Law , no.1 (2016), 142-157, https://doi.org/10.35968/jh.v7i1.128.
https://doi.org/10.35968/jh.v7i1.128

Slemord, Joel & Christian Gilltzer, "Tax System", National Tax Journal, no 2, (2016): 461-470, https://www.jstor.org/stable/44014531?seq=1.

Suryani, Lely. "Information Technology, Account Representative Professionalism and E-Tax Applications on Tax Revenue, Pamulang University Accounting Scientific Journal, no. 1 (2019): 26-45, http://dx.doi.org/10.32493/jiaup.v7i1.2202.
https://doi.org/10.32493/jiaup.v7i1.2202

Yunas, Novy Setia. " Policy Design for Tax System Reform through E-Taxation in Indonesia: Learning from the Success of Taxation System Reform in Japan", Journal of Government Science, no 1, (2018): 71-89, https://doi.org/ 10.24198/cosmogov.v4i1.15903.
https://doi.org/10.24198/cosmogov.v4i1.15903

Book

Mardiasmo, Taxation , Yogyakarta: Andi, 2011.

Nasution, Educational technology , Jakarta: Bumi Aksara, 2012.

Winardi, Introduction to Sales Management , Bandung: Publisher Citra Aditya Bakti.