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p-Index From 2021 - 2026
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All Journal Pelita : Jurnal Penelitian, Terapan dan Aplikatif
Ana Farida Sahara
Kantor Pelayanan Pajak Pratama Kebon Jeruk Satu
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Digital Transformation and Tax Compliance: A Literature Study on the Impact of E-Filing on the Taxation System Fatikhah Romadhona; Ana Farida Sahara; Yananto Mihadi Putra
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 2 (2025): Pelita Journal June 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i2.224

Abstract

Digital transformation has become a global phenomenon that significantly impacts various sectors, including Indonesia’s tax system. The implementation of the e-filing system allows taxpayers to report taxes online without having to visit tax offices, thereby accelerating, facilitating, and increasing transparency in the tax reporting process. This study examines the effect of e-filing on taxpayer compliance using compliance data and the number of registered taxpayers from 2021 to 2023. The results indicate that the compliance rate among e-filing users increased from 84.07% in 2021 to 86.97% in 2023. Beyond easing tax reporting obligations, the system also contributes to enhancing state revenue and expanding the taxpayer base. These findings confirm that digital transformation through e-filing is an effective solution for improving the efficiency of tax in Indonesia.
Digital Literacy of Taxpayers and Its Effect on Compliance with Annual Tax Return (SPT) Reporting in Indonesia Rhea Silva Aliifah; Ana Farida Sahara; Yananto Mihadi Putra
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 1 (2025): Pelita Journal February 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i1.227

Abstract

This study aims to examine the effect of digital literacy on taxpayer compliance in electronically submitting the Annual Tax Return (SPT). The digital transformation of the tax system by the Directorate General of Taxes, through platforms like e-Filling and DJP Online, requires taxpayers to possess adequate digital skills. This research uses a literature review method , analyzing national and international studies published between 2021-2025. The findings show that digital literacy significantly contributes to tax reporting compliance. Taxpayers with good digital skills tend to be more compliant and efficient in their reporting process. These findings support the Theory of Planned Behavior, which explains that attitudes, subjective norms, and perceived control over technology influence compliance intention. This research is also relevant to the academic context of Tax Planning and Tax Accounting, as digital literacy underpins effective tax reporting and accurate recording. Therefore, enhancing taxpayers digital literacy is a strategic step toward improving compliance and optimizing digital taxation systems.
Implementation of Tax Administration Services and its Challenges at KPP Pratama Jakarta Kebon Jeruk Satu: A Review of Field Practices Rena Renata Melanda; Yananto Mihadi Putra; Ana Farida Sahara
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 1 (2025): Pelita Journal February 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i1.228

Abstract

This article aims to examine the implementation of tax administration services at the Jakarta Kebon Jeruk Satu Tax Office (KPP Pratama Jakarta) through a literature review approach based on industry experience. The focus of this article covers annual tax return assistance services, the implementation of Business Development Services (BDS), and digital public relations activities. The review indicates that the KPP has implemented various technology-based service strategies and public education to improve taxpayer compliance. However, several obstacles, such as low digital literacy, limited training facilities, and less than optimal reach of social media content, remain challenges in service implementation. This article provides an overview of tax practices in the field and offers several recommendations for future improvements.
Co-Authors Fatikhah Romadhona Rena Renata Melanda Rhea Silva Aliifah Yananto Mihadi Putra