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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Nagari Law Review JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Gunadi Gunadi
Universitas Indonesia
Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : JRAP (Jurnal Riset Akuntansi dan Perpajakan)

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.v10i1.4647

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 Andi Ulil Amri Burhan Chessa Ario Jani Purnomo Istiarti Primadini Shopan J. Endrawan