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: May. 20, 2025. [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: 20 May 2025)

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 May 20, 2025. 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 2025 May 20];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 20 May. 2025.

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}
		}

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Dublin Core		PKP Metadata Items	Metadata for this Document

1.	Title	Title of document	Optimization of the Use of Technology for Taxpayers in the Tax System in Indonesia

2.	Creator	Author's name, affiliation, country	Heillen Martha Yosephine Tita; Faculty of Law Pattimura University, Ambon; Indonesia

2.	Creator	Author's name, affiliation, country	Julista Mustamu; Faculty of Law Pattimura University, Ambon; Indonesia

2.	Creator	Author's name, affiliation, country	Yopi Riszcy Loupatty; Faculty of Law Pattimura University, Ambon; Indonesia

3.	Subject	Discipline(s)

3.	Subject	Keyword(s)	Technology Optimization; Taxpayers; Taxation System

4.	Description	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.

5.	Publisher	Organizing agency, location	Faculty of Law, Universitas Pattimura

6.	Contributor	Sponsor(s)	Faculty of Law Pattimura University, Ambon

7.	Date	(YYYY-MM-DD)	2022-03-31

8.	Type	Status & genre	Peer-reviewed Article

8.	Type	Type

9.	Format	File format	PDF

10.	Identifier	Uniform Resource Identifier	https://fhukum.unpatti.ac.id/jurnal/sasi/article/view/854

10.	Identifier	Digital Object Identifier	10.47268/sasi.v28i1.854

11.	Source	Title; vol., no. (year)	SASI; Volume 28 Issue 1, March 2022

12.	Language	English=en	en

13.	Relation	Supp. Files

14.	Coverage	Geo-spatial location, chronological period, research sample (gender, age, etc.)

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