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All Journal Jurnal Pendidikan dan Pengajaran Guru Sekolah Dasar (JPPGuseda) Ilomata International Journal of Tax and Accounting Educoretax Education Achievement: Journal of Science and Research Jurnal Ilmiah Pendidikan Dasar (JIPDAS) Jurnal Pengabdian Masyarakat Bhinneka Journal of Law, Education and Business JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Journal Economic Business Innovation Journal of Citizen Research and Development Jurnal kiprah pendidikan
Kurnia, Budi
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : Educoretax

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Readiness of companies to implement effective tax management practices: A case study in Indonesia Maulana, Nandi; Kurnia, Budi; Silalahi, Heriantonius
Educoretax Vol 4 No 8 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i8.1073

Abstract

This study aims to evaluate and comprehend the gap between the tax management quality of companies in Indonesia and the effective practices of tax management. A systematic literature review was initially conducted to identify the relevant Critical Success Factors (CSFs) essential for measuring tax management quality. A comprehensive survey involving numerous businesses highlights the variability in commitment to tax strategies and the challenges companies face in integrating effective tax management principles. Key findings emphasize the importance of leadership commitment, employee training, and proactive risk management in enhancing tax practices. Despite some alignment with best practices, many companies struggle with critical areas such as employee development and the implementation of a robust tax culture. The study advocates for a holistic approach, urging companies to embed tax strategies into their overall business operations and to foster a culture of continuous improvement. Additionally, it calls on policymakers to provide regulatory support and incentives that encourage compliance and the adoption of innovative technologies. Overall, this research underscores the urgent need for Indonesian companies to elevate their tax management practices to improve compliance and enhance overall business performance.
Optimizing Tax Revenue Through Strategic Management Utilizing Tax Gap Dashboard In Indonesia Barus, Dionisius Christian Hamdany; Silalahi, Heriantonius; Kurnia, Budi
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.804

Abstract

Tax revenue plays a crucial role in the development and sustainability of a nation. However, significant challenges are faced in optimizing tax revenue, including tax compliance issues and the imbalance between the tax obligations that should be paid by taxpayers and what is actually paid. To address these challenges, it is important to implement effective strategies and appropriate technology in tax administration. This research aims to analyze the optimization of tax revenue through a strategic management approach utilizing the Tax Gap dashboard by the Directorate General of Taxes. Using a qualitative method, this study seeks to gain an in-depth understanding of the concept of strategic management and the implementation of the Tax Gap dashboard in the context of tax administration. The qualitative method was chosen because it allows for a deeper exploration of the strategies employed by the Directorate General of Taxes as well as a more holistic understanding of the role of the Tax Gap dashboard technology in enhancing tax administration effectiveness. Data collection methods in this study were conducted through a thorough review of literature related to the research topic, such as academic journals, articles, government reports, and other official sources. In this process, the researcher investigated various data sources to gather relevant information about the implementation of tax management strategies and the utilization of the Tax Gap dashboard by the Directorate General of Taxes. The conclusion of this research summarizes the main findings and provides recommendations for improving the effectiveness of strategies implemented by the Directorate General of Taxes.
Co-Authors Adriyan, Dhiniartika Fibri Alicia, Vicky Dinda Hawa Alifah, Nadiatul Ana, Lenny Asep Supena. Astuti, Asti Fuji Aulia, Salma Nur Barus, Dionisius Christian Hamdany Cahya, Rianda Daryanto, Silva Aulia Putri Desti, Desti Diki Firmansyah, Diki Dzulfikar, Muhammad Akmal Fidia, Yaftahillaah Harmawan, Sahrul Harsyanda, Elga Faudya Heriantonius Silalahi Kamilatunnuha, Fathiya Khoerunisa, Eneng Salwa Kusmana, Dinda Afrisa Lestari, Risma Fitriani Luthviyah, Siti Manda, Arla Maulana, Nandi Natasya, Amanda Tiara Nisa, Silvia Khoerun Noviyanti, Suci Sri Nursa'bani, Muhammad Lutpi Pebriyani, Ghesti Aulia Putri, Alya Ihsani Rahmawati, Tiara Ruswandi, Silvia Sartika, Wawa Shabira, Naura Sany Sheryl Mutiara Putri Sintia, Irne Siti Jamilah Siti Sarah, Siti Totok Bintoro Ummah, Rifa Syarifatul Weking, Paulus Manggotu