Cost Benefit Analysis of Tax Surveillance Technology in Indonesia

Authors

  • Enceng Enceng Universitas Terbuka, Indonesia
  • Damas Dwi Anggoro Universitas Brawijaya, Indonesia
  • Maman Sudirman Universitas Terbuka, Indonesia
  • Miftahunnisa’ Igiriza Universitas Terbuka, Indonesia

DOI:

https://doi.org/10.31004/jptam.v7i2.9188

Keywords:

Tax Surveillance, Teknologi, Indonesia

Abstract

Teknologi pengawasan pajak merupakan salah satu instrumen terpenting dalam pendapatan pemerintah daerah, yakni penerapan sistem self assesment. Penelitian ini bertujuan untuk mengetahui apakah teknologi pengawasan pajak efektif dan efisien dalam meningkatkan penerimaan pajak daerah. Komisi Pemberantasan Korupsi (KPK) mendorong daerah menggunakan tax surveillance untuk mengurangi kebocoran pajak. Namun, belum banyak daerah yang menerapkan pengawasan pajak. Studi ini menemukan bahwa penerapan kebijakan pengawasan pajak berhasil meningkatkan penerimaan pajak daerah di Kota Batam dan Surabaya. Pengujian analisis biaya dan manfaat pengendalian pajak menunjukkan tingkat efisiensi dengan NPV > 0. Makalah ini memiliki implikasi penting bagi otoritas pajak daerah karena menyoroti teknologi pengawasan pajak dapat relevan dengan penerimaan pajak daerah.

References

Anggoro, D. D. (2017). Pajak daerah dan retribusi daerah. Universitas Brawijaya Press.

Aswati, W. O., Mas’Ud, A., & Nudi, T. N. (2018). Pengaruh kesadaran wajib pajak, pengetahuan pajak, dan akuntabilitas pelayanan publik terhadap kepatuhan wajib pajak kendaraan bermotor (Studi kasus kantor UPTB SAMSAT Kabupaten Muna). Jurnal Akuntansi Dan Keuangan, 3(1), 27–39.

Bahl, R. W., & Smoke, P. J. (2003). Restructuring local government finance in developing countries: Lessons from South Africa. Edward Elgar Publishing.

Bird, R. M., & Zolt, E. M. (2008). Technology and taxation in developing countries: From hand to mouse. National Tax Journal, 61(4), 791–821.

Davey, K. J. (1988). Praktek-praktek Internasional dan relevansinya bagi dunia ketiga. UI Press.

DDTCNews. (2019). KPK Participates in Encouraging Efforts to Optimize Local Taxes, Here Are the Steps. https://news.ddtc.co.id/kpk-ikut-dorong-upaya-optimalisasi-pajak-daerah-ini langkahnya-16704?page_y=0

Hatfield, M. (2015). Taxation and surveillance: an agenda. Yale Journal of Law & Technology, 2014–2034.

Mangkoesoebroto, G. (2014). Ekonomi Publik. BPFE.

Prawoto, A. (2011). Pengantar Keuangan Publik. BPFE.

Purba, R. (1997). Analisis biaya dan manfaat. Rineka Cipta. Jakarta.

Siahaan, M. P. (2016). Pajak daerah dan Retribusi Daerah. Raja Grafindo Persada.

Slemrod, J. (1990). Optimal taxation and optimal tax systems. Journal of Economic Perspectives, 4(1), 157–178.

Wicaksono, A., & Dewi, M. S. (2017). Transformation of state tax payment system in Jakarta. 2017 International Conference on Information Management and Technology (ICIMTech), 83–87.

Downloads

Published

23-08-2023

How to Cite

Enceng, E., Anggoro, D. D. ., Sudirman, M., & Igiriza, M. . (2023). Cost Benefit Analysis of Tax Surveillance Technology in Indonesia. Jurnal Pendidikan Tambusai, 7(2), 17820–17828. https://doi.org/10.31004/jptam.v7i2.9188

Issue

Vol. 7 No. 2 (2023): Agustus 2023

Section

Articles of Research

Citation Check

License

Copyright (c) 2023 Enceng

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).