Jurnal Public Policy
Vol 10, No 3 (2024): July

SWOT Analysis of the Implementation of Tax Dispute Administration and Electronic Trials (E-Tax Court) at the Indonesian Tax Court

Prasetyo, Donatius Tri (Unknown)
Rahayu, Ning (Unknown)



Article Info

Publish Date
30 Jul 2024

Abstract

Implementation of Tax Dispute Administration and Electronic Hearings (E-Tax Court) at the Indonesian Tax Court is an effort to increase the use of technology and information systems in the Indonesian Tax Court process. Implementation E-Tax Court and technology integration can help speed up the process and increase the efficiency of the Indonesian Tax Court. This research aims to analyze implementation E-Tax Court in terms of Analysis Strengths, Weaknesses, Opportunities, And Threat (SWOT) and analyze the supporting factors for successful implementation E-Tax Court in Tax Dispute Administration and Electronic Hearings at the Indonesian Tax Court. This research was conducted using a qualitative approach with a post positivist paradigm. The data collection technique used was through literature study and in-depth interviews. Strength: E-Tax Courtproviding efficiency in terms of time and costs, easy accessibility for users so as to increase transparency and accountability;Weaknesses: E-Tax Court still constrained by technological infrastructure, human resource readiness; Opportunities : application E-Tax Courtis a form of innovation and modernization of the legal system in Indonesia; Threat: e-tax court There are still limited regulations governing implementatione-tax court. Supporting factors for successful implementation E-Tax Court has been noticed by the Indonesian Tax Court. Supporting factors for successful implementation E-Tax Court These include system quality, information quality, service quality, system use, user satisfaction and benefits for users

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Journal Info

Abbrev

jppolicy

Publisher

Subject

Social Sciences

Description

RNAL PUBLIC POLICY (JPP) merupakan jurnal elektronik online yang diterbitkan oleh lembaga penerbitan Jurusan Ilmu Administrasi Negara, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Teuku Umar. JPP memuat kajian seperti Kebijakan Publik, Kebijakan Sosial, Pelayanan Publik, Administrasi Negara, ...