International Journal of Social Service and Research
Vol. 3 No. 2 (2023): International Journal of Social Service and Research (IJSSR)

Building Block in Digital Tax Administration: Literature Review

Nurhayati Nurhayati (Universitas Sumatera Utara, North Sumatera)
Iskandar Muda (Universitas Sumatera Utara, North Sumatera)
Sambas Ade Kusuma (Universitas Sumatera Utara, North Sumatera)



Article Info

Publish Date
27 Feb 2023

Abstract

The success of tax administration can be seen from the high awareness of taxpayers and private parties who are responsive to e-filing programs and tax services. The implementation of digital taxation has a positive and beneficial impact on taxpayers and tax officers in the form of effectiveness such as the availability of e-tax services, in accessing which can be done anytime and anywhere. The implementation of digital taxation has a positive and beneficial impact on taxpayers and tax officers in the form of effectiveness such as the availability of e-tax services, in accessing which can be done anytime and anywhere. This study aims to present a literature review on Building Blocks in Tax Administration. The study focuses on the definition of research questions outlining problems, therefore, research questions are formulated, characteristics of respondents, problems solved, results obtained and constraints detected by implementing Building Blocks in Tax Administration. The results obtained by implementing Building Blocks in Tax Administration are as a form of identifying groups of individuals, companies and governments to increase tax compliance and to reduce tax evasion, create models and be able to design models related to increasing taxpayer compliance in paying taxes.

Copyrights © 2023






Journal Info

Abbrev

ijssr

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Description

International Journal of Social Service and Research is a double-blind, peer-reviewed academic journal with open access to social and scientific fields. The journal is published monthly by Ridwan Institute. International Journal of Social Service and Research provides a means for sustained ...