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All Journal Gema Pena Justisia: Media Komunikasi dan Kajian Hukum Risalah Hukum Sidoluhur
Ismiyanto
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Urgensi dan Optimalisasi Pajak Elektronik sebagai Sistem Perpajakan Terintegrasi untuk Meningkatkan Aksesibilitas Wajib Pajak Triyanto; Ismiyanto; Muhtarom, M.
Jurnal Risalah Hukum Vol 20 No 2 (2024): Volume 20, Nomor 2, Desember 2024
Publisher : Fakultas Hukum Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/risalah.v20i2.1589

Abstract

Technological advancements necessitate the adaptation of taxation systems to meet the dynamic needs of society. This study examines two primary issues: (i) why integrated taxation through electronic tax systems is essential for enhancing taxpayer accessibility, and (ii) how the optimization of electronic tax systems as an integrated taxation framework can achieve this goal. The integration of information technology in the form of electronic tax systems plays a strategic role as a tax database accessible to both the government and taxpayers, minimizing errors in tax calculation and payment. This study employs a normative juridical method, focusing on the application of principles and norms within the national taxation system. The findings reveal the critical need for integrated taxation through electronic tax systems as a solution to tax collection challenges and for improving the quality of tax databases. The optimization of this system can be realized through the development of technical implementation guidelines, including system strengthening and maintenance, capacity building for human resources, and effective monitoring mechanisms.
Co-Authors Aas Rohmat Abdul Hakim Adhy Nugraha Amir Junaidi Andhika Abdillah Dimas Ilham Nur Rois Endang Masithoh Fatmawati, Kiki FITRIYAH Hadi Mahmud Ida Aryati Dyah Purnomo Wulan Mohammad Agus Mustam, Andi Muhammad Muhtarom Muhammad Satrio Purnomo Wikantomo Muhtarom, M. Nancy Oktyajati Nourma Dewi Raisa Aribatul Hamidah Srie Juli Rachmawatie Suharno Triyanto Whisnu Adhinugroho