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All Journal Buletin Poltanesa
Rusliyawati Rusliyawati
Tanjungpura University
Agriculture, Biological Sciences & Forestry Computer Science & IT Education

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Blockchain Technology as an Innovation in Tax Administration: A Study of its Impact on Tax Compliance Ikhlas Alviansyah; Haryono Haryono; Rusliyawati Rusliyawati; Juanda Astarani
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3360

Abstract

This study aims to analyze the influence of blockchain technology on tax compliance, with ease of digital tax administration as a mediating variable. The background of this research lies in the importance of technological innovation in building a transparent, efficient, and accountable tax administration system. The research method used is a quantitative approach with analysis techniques based on Partial Least Squares Structural Equation Modeling (PLS-SEM), utilizing data from taxpayers who possess a Taxpayer Identification Number (NPWP) and are employed at the Audit Board of Indonesia (BPK) in West Kalimantan. The results show that blockchain technology has a positive and significant influence on tax compliance, as well as a positive effect on the ease of digital tax administration. Furthermore, ease of digital tax administration is also proven to have a positive and significant effect on tax compliance. Another key finding indicates that ease of digital administration mediates the relationship between blockchain technology and tax compliance. Therefore, integrating blockchain technology into the tax system will be more effective if supported by an administrative system that is user-friendly, efficient, and digitally integrated. This study offers important implications for tax authorities in designing technology-based policies that can sustainably improve tax compliance.
Analysis of Compliance of Rural and Urban Land and Building Taxpayers in Pontianak Widia Natakusuma Diah Pitaloka; Haryono; Rusliyawati Rusliyawati; Juanda Astarani
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3365

Abstract

This study aims to examine the compliance level of Rural and Urban Land and Building Tax (PBB-P2) in Pontianak City, explore the challenges faced by the Regional Finance Agency (BKD) in its collection process, and assess the strategies implemented to enhance tax revenue. Employing a qualitative descriptive case study approach, the research collects data through interviews, analysis of PBB-P2 revenue realization documents, and literature review. The findings reveal that taxpayer compliance remains relatively low, primarily due to limited awareness, insufficient information dissemination, and administrative issues such as undelivered physical SPPT (Tax Due Notification Letters). To address these challenges, BKD Pontianak has adopted several strategies, including simplifying payment procedures, intensifying public outreach, and conducting direct appeals to residents. This underscores the practical need for improved education and accessible tax information to foster higher compliance rates. The findings also offer valuable insights for local governments in formulating more effective public engagement strategies, such as leveraging digital platforms and offering mobile tax services. Uniquely, this study contributes original value by presenting five years of consistent PBB-P2 compliance data—an area that has received limited academic attention—while also providing deeper qualitative insights into local-level tax collection issues and solutions.
Co-Authors Haryono Haryono Haryono Ikhlas Alviansyah Juanda Astarani Juanda Astarani Widia Natakusuma Diah Pitaloka