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

Full Text:

PDF

References


Akhmadi, M. H. (2017). Determinan keberhasilan e-filing pajak di Indonesia: Studi kasus Kantor Pelayanan Pajak Pratama Jakarta Tamansari Dua. Jurnal Pajak Indonesia, 1(1), 44–51.

Bai, S., Koong, K. S., Wu, F., & Bhuyan, J. (2019). Adoption of e-filing: The US journey. International Journal of Revenue Management, 11(1–2), 1–22.

Chen, C.-C., & Tsai, J.-L. (2019). Determinants of behavioral intention to use the Personalized Location-based Mobile Tourism Application: An empirical study by integrating TAM with ISSM. Future Generation Computer Systems, 96, 628–638. https://doi.org/10.1016/j.future.2017.02.028

Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. Management Information System Research Center, Universtiy of Minnesota, Vol. 13, 319–340. https://doi.org/https://doi.org/10.2307/249008

DeLone, W. H., & McLean, E. R. (1992). Information systems success: The quest for the dependent variable. Information Systems Research, 3(1), 60–95. https://doi.org/10.1287/isre.3.1.60

Direktur Jenderal Pajak. (2005).

Direktur Jenderal Pajak. (2020).

Khoeriyah, A., & Pohan, C. A. (2019). Pelaksanaan Sistem E-Filing Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Jakarta Tanah Abang Tiga Tahun 2018. 2, 116–127.

Maji, S. K., & Pal, K. (2021). Factors Affecting the Adoption of e-Filing of Income Tax Returns in India: A Survey. Journal of Accounting Research & Audit Practices, 16(1), 46–67.

Menteri Keuangan Republik Indonesia. (2007).

Menteri Keuangan Republik Indonesia. (2018).

Nurhayati, E., & Hidayat, N. (2019). Analisis Perbandingan Prediksi Keberterimaan E-Filing Dengan E-Form Dalam Penyampaian Surat Pemberitahuan (Spt) Tahunan 1770/1770S. Jae (Jurnal Akuntansi Dan Ekonomi), 4(2), 1–13.

Qadri, R. A., & Darmawan, E. E. (2021). E-Filing Implementation, Tax Compliance, and Technology Authority. Journal of Applied Accounting and Taxation, 6(1), 23–36.

Sharma, S. K., & Sharma, M. (2019). Examining the role of trust and quality dimensions in the actual usage of mobile banking services: An empirical investigation. International Journal of Information Management, 44, 65–75. https://doi.org/10.1016/j.ijinfomgt.2018.09.013

Teza, S. D., & Junep, A. R. (2018). Analisis Persepsi Wajib Pajak Tehadap Efektifitas Dan Kepatuhan Pelaporan Pajak Menggunakan E-Filing. ECONOMICA Jurnal Program Studi Pendidikan Ekonomi STKIP PGRI Sumatera Barat Vol.7 No.1 (53-59), 53(9), 1689–1699.

Wimayo, V. (2018). Perbedaan Compliance Cost Sebelum Dan Sesudah Penggunaan Aplikasi E-Filing Pada Wajib Pajak Badan Pengguna E-Filing. Journal of Applied Managerial Accounting, 2(2), 129–140.




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

Refbacks

  • There are currently no refbacks.


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

Web
Analytics Visitor Stats

JSHP: Jurnal Sosial Humaniora dan Pendidikan is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License