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Journal : JRAP (Jurnal Riset Akuntansi dan Perpajakan)

Analisis SWOT Terhadap Kebijakan Pajak Digital di Indonesia Primadini, Istiarti; Gunadi, Gunadi
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 1 (2023): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.01.04

Abstract

This study aims to analyze the potential success of digital transaction tax collection policies. The method used is a descriptive research that has a qualitative approach (data comes from literature). Data analysis using the SWOT method (Strength, Weakness, Opportunities, Threats). The results of the research based on the calculations of the IFAS and EFAS matrices as well as cartesius diagram images, it can be analyzed that the strategy used by the Government is a survival strategy (WO/Weakness Opportunity Strategy) in supporting the success of digital taxation policies in Indonesia. WO strategy is an analysis with a strategy of managing or managing available opportunities to minimize or eliminate existing weaknesses or limitations. The government's WO strategy is that DGT's access to data search for foreign business actors is hampered and it is difficult to track foreign business actor's tax compliance. By maximizing international information exchange facilities, this obstacle can be overcome. Weak monitoring and law enforcement for non-compliance with VAT collectors, the government can learn from international agreement forums organized by OECD and G-20 countries and the exchange of international information.
Co-Authors Aan Yudianto Adwiyani, Pustika Affero Ismail, Affero Afri Yudantoko Agus Widyianto Aida, Yusron Alifiya Herwitarahman Aminatuzzuhro Andi Cahyono Andreasta Meliala Anggraini, Stela Annisa, Baaqy Amri Anwar, Dian Fitryah Arlangga, Lazi Asih, Rika Wahyu Nur Basri, Ahmad Betti Nuraini Dedi Setiawan Dewi, Ika Kumala Dheo Rimbano Diah Mutiarasari Eka Askafi Eko Haryanto Eko Setiawan Eko Wahyu Junaidi Ernani Hadiyati Fifiafianti, Elsy Fitria Fitria Fiyanto, Arif Hadi Asnal, Hadi Haryono Haryono Hendrakusuma, FX Bhakti Hendri Hermawan Adinugraha Herminarto Sofyan Hidayat Hidayat Holdi, Muhammad Indra Mutiara, Indra Intan, Noor Tiara Habib Aisyah Irba’ Muhlas Sambodo Jatmiko, Arif Jaya, Arik Sandra Judijanto, Loso Kadang, Tandi Karlina Karlina Kelana, Tomas Aldi Khadafi, Muhammad Riqqo Khasanah, Siti Fatimatul Kristiantoro, Edy Lea Kudadiri, Parlindungan Kusuma, Eka Widiawati Wijaya Kusumawardhani, Indah Luh Putu Ratna Sundari Ma'arif Isa Sabda Akbar Maemonah, Maemonah Mahmudi Mardiansyah, Hendra Martias Martias Maruanaya, Rita Fransina Merry Tiyas Anggraini Milla Sepliana Setyowati Moch.Naelul, Arzak Muh. Ibnan Syarif, Muh. Ibnan Muhammad Dziaa’ul Haq Mujiyono Mujiyono Muliandari, Nadya Mulyadi Mulyadi Mustofa Abi Hamid Nadia Sigi Prameswari Nawingkapti, Kenya Astari Nisya, Hima Choirun Norhadi, Sigit Nugra Irianta Denashurya NURCHAMID, TAFSIR Nurjayadi Nurjayadi Onang, Murtiyoso Oyong Lisa Pramono, Sat Pratama Bayu Widagdo Primadini, Istiarti Purnomo, Wisnu Cahyo Purwanto Purwanto Rahina Nugrahani Rahmiati Rahmiati Ramadhani, Amelia Arum Ratnasari, Yasinta Ayu Rizaldy Taslim Pinzon Ronny Hendra Hertanto Safriadi Safriadi, Safriadi Samosir, Agnes Evelina Saputro, Ridho Sardiyo Sardiyo, Sardiyo sari, Desi Nurmala Singgih Tiwut Atmojo Siswantoyo Sitorus, Dermawati Soadah, Soadah Sugeng Mulyono Sulaiman Sulaiman Sulistia Ningsih, Sulistia Supriyanto Supriyanto Susanti, Nining Eka Sutanta Sutanta, Sutanta syakir syakir Syarifah Fahma Nida Aulia T Sy Eiva Fatdha, T Sy Eiva Tawardjono Us. Torkis Nasution Tri Puji Astuti Trismayanti, Ni Made Rika Tupulu, Nari Ustadi, Noorchamid Viddy, Arkas Wahyu Setiyadi Wahyuningrum, Ani Friska Nur Waleska, Rangga Febrio Wisamodro Jati Yani, Lismeri Yoyon Efendi Yulianti, Firda Zuhriah Zuhriah, Zuhriah