JUDGE: Jurnal Hukum
Vol. 6 No. 02 (2025): Judge : Jurnal Hukum

Peran Teknologi dalam Mengurangi Pajak di Era Digital

Herfita Ayu Nayla (Unknown)
Clara Oktaviana (Unknown)
Desriana, Kurniawati Dwi (Unknown)



Article Info

Publish Date
28 May 2025

Abstract

Tax evasion is an illegal act committed by taxpayers to reduce the amount of tax payment that should be paid according to the prevailing laws and regulations. This act may involve document forgery, inaccurate data reporting, failure to report income, false expense claims, and the use of fake tax invoices. Tax evasion reflects a disregard for formal tax obligations by parties who are supposed to comply with the national tax system. This study aims to describe and analyze the role of information technology in minimizing tax evasion practices in the digital era. Using a descriptive qualitative approach, this study explores how information technology can enhance transparency, efficiency, and accuracy within the tax system and strengthen oversight of taxpayer behavior.

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Journal Info

Abbrev

Judge

Publisher

Subject

Law, Crime, Criminology & Criminal Justice

Description

Judge : Journal of Law on Cattleya Darmaya Fortuna is accepts related writings: Prinsip Dasar Yurisprudensi Hukum Pribadi Hukum Kriminal Hukum Acara hukum Ekonomi Dan Bisnis Hukum Tata Negara Hukum Administratif Hukum dan Masyarakat Ilmu Pemerintahan Judge : Journal of Law also accepts all writings ...