Analisis E-filing Direktorat Jenderal Pajak dan E-filing Online Pajak untuk Pengembangan Jasa Aplikasi Perpajakan (Studi Kasus di Indonesia)

Arniati Arniati, Putri Zodiansari, Dedi Kurniawan

Abstract


Taxes play an important role in increasing Indonesia's economic growth which is indicated by 82.85% of funds for the State Revenue and Expenditure Budget originating from state tax revenues. The Directorate General of Taxes as the most important institution in Indonesia issued an e-filing tax administration system (Electronic Filing System). DGT is assisted by ASP in implementing e-filing to facilitate tax services to taxpayers. However, ASP's e-filing portal continues to decline, this attracts the author's attention to examine the existence of ASP's e-filing in the next few years. This study aims to find out the gaps in future application development so that it becomes an opportunity for e-filing taxes which Application Service Providers compare to e-filing at the Directorate General of Taxes. The research method used interviews. The results of this research indicate that the opportunity for ASPs e-filing is high for the next few years, this is indicated by the consultants who continue to use ASPs e-filing because there are several advantages of ASP's e-filing that DGT does not have.


Keywords


Self-Assessment; Tax Reporting; e-Filing; ASP

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References


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DOI: https://doi.org/10.32487/jshp.v8i1.1877

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