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All Journal juremi: jurnal riset ekonomi
Devi Nur Cahaya Ningsih
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Economics, Econometrics & Finance

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ANALISIS POTENSI E-COMMERCE MELALUI IMPLEMENTASI DATA MINING DALAM PERPAJAKAN: SEBUAH STUDI KOMPARASI Dewi Noor Fatikhah Rokhimakhumullah; Devi Nur Cahaya Ningsih; Aji Widya Firmansyah; Ayun Hanafiyah
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 1: Juli 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i1.7910

Abstract

The digital economy is experiencing quite rapid development, not to mention the e-commerce sector which is showing growth. From 2025 to 2030 it is projected that there will be a three-fold increase, mainly from the e-commerce sector. A number of transactions and data are abundant, causing DGT to have difficulty processing data. In addition, determining the involvement of e-commerce actors who are not easily detected is a challenge in itself. Based on these problems, this study raises the application of data mining in taxation to analyze the potential of e-commerce through comparative studies. This study uses a qualitative descriptive approach with literature study and interview methods through the acquisition of primary data from informants and secondary data through relevant literature sources. This study uses content analysis techniques. The results of the study show that Indonesia needs to adopt a data mining system implemented by several countries based on benchmark analysis. Comparison and effectiveness of data mining, especially in preventing, detecting, and overcoming tax evasion behavior by taxpayers. In addition, reviewing the potential to be implemented in Indonesia is very large. Application of data in large sets will be processed using machine learning, random forest, artificial intelligence, and data mining. Based on analysis with other countries, this method minimizes the number of problems in computerized systems
ANALISIS KEBERHASILAN IMPLEMENTASI DIGITALISASI SISTEM ADMINISTRASI PERPAJAKAN DI INDONESIA Devi Nur Cahaya Ningsih; Dewi Noor Fatikhah Rokhimakhumullah; Estu Unggul Drajat; Krisna Ganda Saputra; Anjani Bunga Irawan
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 1: Juli 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i1.7914

Abstract

Diigitalization has the meaning of a series of transitions from previously using print, video and audio media to digital forms. Likewise, tax administration is not spared from the digitization process, such as the application of e-registration, e-billing, e-faktur, e-SPT and e-bupot. The purpose of this study is to determine the success of digitizing tax administration in the application of e-documents in Indonesia. The method used in this study is a qualitative method by conducting in-depth interviews and direct observation to the DGT Sub Directorate of Potential, Compliance and Acceptance; and the Fiscal Policy Agency. Meanwhile, reports from this study will be written using a descriptive method. To analyze the success of digitizing tax administration in Indonesia, several theories are used including the IS Success Model, Institutional Theory and Based on IS Success Literature Review. The results of this study indicate that the implementation of tax digitization can be said to be successful from a technological aspect with indicators of information quality, system quality, service quality, accessibility, and perceived ease of use. But on the other hand, digitization of taxation cannot be said to be successful when viewed from a contextual aspect with indicators of socio-demographic characteristics, digital divide, and technological trends around the world
Co-Authors Aji Widya Firmansyah Anjani Bunga Irawan Ayun Hanafiyah Dewi Noor Fatikhah Rokhimakhumullah Estu Unggul Drajat Krisna Ganda Saputra