ANALISIS KEBIJAKAN SISTEM DIGITALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL DAN MENENGAH (UMKM) STUDI PADA KPP PRATAMA SERANG BARAT

Penulis

  • Sugiyono Sugiyono Universitas Muhammadiyah A.R. Fachruddin
  • Andika Mugi Gumilang Universitas Muhammadiyah A.R. Fachruddin
  • Rosidawaty Rosidawaty Universitas Muhammadiyah A.R. Fachruddin
  • Tanti Septiani Universitas Muhammadiyah A.R. Fachruddin

DOI:

https://doi.org/10.31000/bvaj.v8i1.12085

Kata Kunci:

Digitalisasi Perpajakan, Kepatuhan Wajib Pajak, UMKM, Kebijakan Publik, Teknologi Informasi

Abstrak

Penelitian ini bertujuan untuk menganalisis dampak kebijakan sistem digitalisasi perpajakan terhadap kepatuhan wajib pajak Usaha Mikro Kecil dan Menengah (UMKM). Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan studi literatur. Hasil penelitian menunjukkan bahwa digitalisasi perpajakan memiliki pengaruh signifikan terhadap peningkatan kepatuhan wajib pajak UMKM, terutama dalam aspek kemudahan pelaporan, transparansi, dan pengurangan biaya kepatuhan. Namun, terdapat beberapa tantangan seperti kurangnya pemahaman teknologi di kalangan wajib pajak dan infrastruktur digital yang belum merata

Referensi

A. Wahab and Solichin, Analisis Kebijaksanaan,Dari Formulasi ke Implemntasi Kebijakan Negara, Jakarta: Bumi Aksara, 2004

Halim and Abdul, Perpajakan Konsep Aplikasi, Contoh dan Studi Kasus, Jakarta: Salemba, 2014.

Pemerintah Indonesia, Peraturan Mentri Keuangan tentang Digitalisasi Perpajakan, Jakarta: Kementrian Keuangan, 2021.

R. Brown and M. Mazur, "Digital transformation in tax administration," Journal Of Tax Administration, pp. 45-62, 2020.

Sugiyono, Metode Penelitian Kualitatif, Bandung: Alfabeta, 2016.

W. Bank, The Role of Digital Technology in Improving Tax Compliance, Washington D.C.: World Bank, 2019.

Unduhan

File Tambahan

Diterbitkan

2024-07-31

Terbitan

Vol 8 No 1 (2024): June

Bagian

Articles

Lisensi

pernyataan bahwa pemegang hak artikel


Authors who publish with International Journal of Advances in Intelligent Informatics agree to the following terms: Authors retain copyright and grant the International Journal of Advances in Intelligent Informatics right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in International Journal of Advances in Intelligent Informatics. 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 International Journal of Advances in Intelligent Informatics. 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).

Â