Modernization of Tax Administration in DJP Online Service in Terms of Efficiency Principle

DOI

10.2991/978-2-38476-132-6_66How to use a DOI?

Keywords

Modernization; DJP Online; Tax Administration

Abstract

The DJP Online service is an online based application provided by the DGT in supporting the fulfilling of tax obligations for taxpayers. Indonesia continues to keep up with technological developments in the context of modernizing tax administration. After several years applied, it is necessary to review its implementation and use by taxpayers. The purposes of this research are to describe the modernization of the tax administration system in Indonesia, to analyze the implementation of DJP Online Services in terms of the efficiency and convenience principles, and to describe the problems are faced by taxpayers in using DJP Online services. The research method is qualitative, the discussion is descriptive analysis using data sourced from literature review, case study, observation, and other sources. The results of the discussion show that from year to year, DJP Online Services users are increasing because it can assist taxpayers in fulfilling their tax obligations more easily and quickly. The conclusion of this study are that modernization of tax administration in DJP Online services provides convenience and efficiency to the taxpayers. By using DJP online services, the compliance costs incurred by taxpayers are lower. Modernization of tax administration in DJP Online services in its implementation does not only require the readiness of adequate technological devices, but must be supported by human resources who have the ability to operate that. The results of this research are expected to contribute for the government in improving DJP online services and providing the socialization of the use of these services.

Copyright

© 2023 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  - Fitria Arianty
PY  - 2023
DA  - 2023/10/31
TI  - Modernization of Tax Administration in DJP Online Service in Terms of Efficiency Principle
BT  - Proceedings of the 6th International Conference on Vocational Education Applied Science and Technology (ICVEAST 2023)
PB  - Atlantis Press
SP  - 772
EP  - 782
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-132-6_66
DO  - 10.2991/978-2-38476-132-6_66
ID  - Arianty2023
ER  -