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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal)
Fittry Megasari Sijabat
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DIGITALISATION OF TAX : REPORTINGAN ANALYSIS OF E-FILING IN SYSTEMS DIFFERENT COUNTRIES Hotmaria Hertawaty Sijabat; Fittry Megasari Sijabat
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i1.2596

Abstract

This research analyses the implementation of E-Filing systems as part of the digitalisation of tax reporting in various countries and its impact on tax administration. Digitalisation of tax reporting has shown significant benefits in terms of improving the efficiency and accessibility of the reporting processprocess , reducing the time and cost required to tax reports. additionIn, E-Filing systems have been shown to improve taxpayer compliance by making the reporting process easier and more accurate through features such as automated forms and data . validationResearch also shows that E-Filing improves transparency and oversight through better data analysis, allowing tax authorities to detect and address non-compliance more effectively. Overall, the introduction of E-Filing in various countries has been an important step towards a more modern, efficient, and reliable tax system.
ANALYSIS OF TAX POLICY EFFECTIVENESS IN THE DIGITAL AGE IN DEVELOPING COUNTRIES Fittry Megasari Sijabat
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i1.2635

Abstract

In the digital age, developing countries are faced with unique challenges in implementing effective tax policies. Technological developments have facilitated international transactions, but also made tracking and measuring economic activity more complex. Many developing countries still rely on traditional tax systems that are less capable of handling the dynamics of the digital economy. This study examines the effectiveness of various digital tax policies that have been implemented in several developing countries, while evaluating the most successful strategies. The analysis shows that strengthening tax administration capacity and international collaboration are key to reducing tax avoidance and increasing revenue from the digital sector. In addition, the adoption of new technologies, such as big data and artificial intelligence, as well as improving digital literacy among tax officials, are crucial for the successful implementation of tax policies in the digital era. With the right approach, developing countries have great potential to improve the effectiveness of their tax policies and optimally utilise the development of the digital economy.
Co-Authors Hotmaria Hertawaty Sijabat