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All Journal Jurnal Reviu Akuntansi dan Keuangan Performance Infestasi Aktiva : Jurnal Akuntansi dan Investasi Performance : Jurnal Bisnis dan Akuntansi Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Abdiraja Jurnal Pengabdian Masyarakat Bestari (JPMB) Journal of Accounting and Financial Issue JPS (Jurnal Perbankan Syariah) Bisnis, Jasa dan Keuangan
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Program Studi Akuntansi, Universitas Wiraraja
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Journal : Jurnal Riset Akuntansi Kontemporer

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ENHANCING TAX COMPLIANCE THROUGH DIGITAL TRANSFORMATION: EVIDENCE FROM CORPORATE TAXPAYERS' USAGE OF E-BUPOT Faisol, Moh.; Norsain, Norsain
JRAK Vol 16 No 1 (2024): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i1.12614

Abstract

Digital transformation facilitates and accelerates taxpayers in withholding/collecting taxes and registering, reporting, and paying taxes. This research aims at understanding the use of E-Bupot in the tax withholding/collection process to improve tax compliance for corporate tax players in the Sumenep Regency. The authors used the phenomenology method by conducting interviews with two informants and then interpreting and explaining the actions or experiences of taxpayers. This research concluded that using information technology with E-Bupot was more practical in tax withholding. E-Bupot also sped up the tax collection process and minimized costs, including file storage because it did not use paper. The implication was that information technology could be an alternative to increase taxpayer compliance because technology had become a part of the lives of Indonesian people.
Co-Authors Abu Yasid Ainor Rofiqie Astri Furqani Dina Kurniawati Dina Kurniawati Fiqih Putra Arifandy firlie, Mohammad Firlie Pranata Imam Darul Firmansyah Imam Rofiqi Johan Darmawan Moh. Faisol Mohammad Firlie Pranata Mohammad Firlie Pranata Mohammad Herli Muhammad Syakroni Mutia Indriana Nadila Meiri Syahdana Pranata, Mohammad Firlie Winda Dwi Wardani