Journal of Economic, Bussines and Accounting (COSTING)
Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)

Inovasi Pajak Dalam Peningkatan Kepatuhan Wajib Pajak Di Indonesia

Rebecca Evadine (STIE PMCI)
Dina Rosmaneliana (STIE PMCI)
Dumariani Silalahi (Universitas Mandiri Bina Prestasi)
Harlen Silalahi (Universitas Mandiri Bina Prestasi)
Berlin Barus (Universitas Mandiri Bina Prestasi)



Article Info

Publish Date
21 Jun 2024

Abstract

This study aims to provide an overview of the efforts by the Directorate General of Taxes in Indonesia, focusing on innovations in information technology aimed at enhancing taxpayer compliance to support sustainable national development and improve the welfare of the Indonesian people. The research employs a literature review method with a tax-innovative approach. The findings reveal that tax innovations have yielded two distinct effects on taxpayer compliance. While the tax amnesty did not significantly impact compliance, the implementation of electronic systems had a substantial positive effect. This research contributes valuable insights into the importance of analyzing the impact of tax innovations. The data and information used in this study are sourced from media publications, seminars, and books that are included in the data center of the Directorate General of Taxes in Indonesia.

Copyrights © 2024






Journal Info

Abbrev

COSTING

Publisher

Subject

Economics, Econometrics & Finance

Description

COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. ...