The Digitization of Voluntary Disclosure Program

DOI

10.2991/978-2-494069-83-1_34How to use a DOI?

Keywords

digitization; fairness; government centered; tax compliance; voluntary disclosure program

Abstract

This study aims to understand the perceptions of research informants on the implementation of a digital-based voluntary disclosure program (VDP). This research is qualitative research that uses transcendental phenomenology to analyze the interview results. This study interviewed four research informants who had experience participating in and not participating in VDP as well as an informant who had knowledge of VDP. The results of the study are divided into three perceptions. The first perception is related to VDP fairness, the aspect of fairness does not cover all taxpayers, considering that VDP's goal to increase tax revenue is prioritized on the momentum of post-pandemic economic recovery. The second perception is related to government centered which prioritizes the ease of data collection for tax authorities. The third perception regarding the implementation of digital-based VDP, the digitization of E-Form has not paid attention to the level of readiness of understanding technology and infrastructure for individual taxpayers, so there is a tendency to use the services of other parties. This research contributes practically to both taxpayers and tax authorities. For taxpayers as a consideration in utilizing digital-based tax services and for tax authorities as a reference for future policies.

Copyright

© 2022 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - I Dewa Ma de Partika
AU  - I Made Adhi Wirayana
AU  - I Nyoman Darmayasa
PY  - 2022
DA  - 2022/12/30
TI  - The Digitization of Voluntary Disclosure Program
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)
PB  - Atlantis Press
SP  - 186
EP  - 191
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-83-1_34
DO  - 10.2991/978-2-494069-83-1_34
ID  - Partika2022
ER  -