Jurnal Riset Akuntansi Kontemporer
Vol 16 No 1 (2024): April Edition

ENHANCING TAX COMPLIANCE THROUGH DIGITAL TRANSFORMATION: EVIDENCE FROM CORPORATE TAXPAYERS' USAGE OF E-BUPOT

Faisol, Moh. (Unknown)
Norsain, Norsain (Unknown)



Article Info

Publish Date
16 Apr 2024

Abstract

Digital transformation facilitates and accelerates taxpayers in withholding/collecting taxes and registering, reporting, and paying taxes. This research aims at understanding the use of E-Bupot in the tax withholding/collection process to improve tax compliance for corporate tax players in the Sumenep Regency. The authors used the phenomenology method by conducting interviews with two informants and then interpreting and explaining the actions or experiences of taxpayers. This research concluded that using information technology with E-Bupot was more practical in tax withholding. E-Bupot also sped up the tax collection process and minimized costs, including file storage because it did not use paper. The implication was that information technology could be an alternative to increase taxpayer compliance because technology had become a part of the lives of Indonesian people.

Copyrights © 2024






Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social ...