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Data : Journal of Information Systems and Management
Published by PT Penerbit Ilmiah Indonesia
ISSN : -     EISSN : 30310008     DOI : https://doi.org/10.61978/data
Core Subject : Science,
Computer Science & IT Decision Sciences, Operations Research & Management
Data : Journal of Information Systems and Management with ISSN Number 3031-0008 (Online) published by Indonesian Scientific Publication, is a leading open-access and peer-reviewed scientific journal dedicated to publishing high-quality research in the field of information systems and management. Since its establishment, Data has been committed to advancing knowledge and understanding of the integration between information systems and management in a global context. The journal publishes research articles, technical papers, theoretical studies, and case studies that undergo rigorous peer review to ensure the highest standards of academic integrity and originality.
Arjuna Subject : Ilmu Komputer (semua kategori) - Sistem Informasi
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2023): October 2023" : 5 Documents clear
Analysis of the Effectiveness of M-Tax in Providing Certificate Services (PP 23) for North Bekasi Di KPP Pratama Umkm Taxpayers Safitri, Risqy Indah
Data : Journal of Information Systems and Management Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/data.v1i1.59

Abstract

In this digital era, tax has an online-based application called m-tax. M-Taxes is a mobile application-based jasa.go.id site portal. DJP stated that the m-tax application was developed to make it easier for taxpayers to get more personal, easy and fast services via cellphone. Objective: To analyze m-tax in providing Certificate Services (PP 23) at KPP Pratama North Bekasi based on an analysis of effectiveness, obstacles faced and efforts made to overcome obstacles. Method: This research is qualitative descriptive. Data collection using observation, documentation and interviews. Results: That m-tax in providing Certificate Services (PP 23) at North Bekasi KPP Pratama is still not effective because there are still many taxpayers who do not know about the m-tax application due to the lack of information and outreach provided, this is based on achieving the goal , integration and adaptation. The obstacle faced is that socialization is not comprehensive enough because there are still many taxpayers who lack information so that the majority of taxpayers do not use the m-tax application to obtain a Certificate (PP 23). Efforts must be made to carry out comprehensive outreach so that taxpayers can get good information.
Analysis Of The Effectiveness Of Pmse Vat Collection Based On The Tax Directorate's Instructions In Increasing Tax Revenue At The Primary Tax Offce Of West Bekasi Ida Seran, Willigis
Data : Journal of Information Systems and Management Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/data.v1i1.64

Abstract

Through law Number 2 of 2020, the Indonesian government began to impose taxes on Trading Transactions Through the Electronic System (PMSE). The phenomenon behind this research is the many obstacles that caused the realization of PMSE VAT revenue in certain years to fail in meeting the targets set by the government; 99.13% in 2019 and 85.17% in 2020. Only in 2021 the PMSE VAT revenue exceeded the target, i.e. 101.39%. Meanwhile, the number of registered Taxable Entrepreneurs (PKP) continues to increase every year. This study was conducted to analyze the effectiveness of PMSE VAT collection based on the instructions of the Directorate of Taxes in increasing tax revenue at the Primary Tax Offce of West Bekasi in 2019-2021. In this study the author used Duncan's theory of effectiveness (in Sterrs 1985: 53) which states that to assess the effectiveness of a tax, certain criteria are required, such as realization of goals, integration, and adaptation. The approach used in this research is a qualitative approach with a descriptive method. Data was collected through observation, documentation and interviews. The results of this study indicate that PMSE VAT collection has been going well but not yet fully effective because in certain years it did not reach the target due to several obstacles experienced by the Primary Tax Offce of West Bekasi, including inadequate infrastructure, and low awareness and knowledge of PMSE VAT.
Effectiveness of Online Tax Services Via www.pajakonline.jakarta.go.id Mulatsih, Trisni Dwi
Data : Journal of Information Systems and Management Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/data.v1i1.65

Abstract

Online tax services through the BAPENDA website are one of the policies of the Directorate General of Taxes (DGT) so that taxpayers can complete their taxes electronically. Based on Circular number SE – 42 /PJ/2017, online tax service is an electronic system provided by the Directorate General of Taxes or other parties appointed by the Directorate General of Taxes to be used by taxpayers who want to manage their taxes electronically through DJP Online and Electronic service provider. In compiling this thesis, the author used descriptive research methods. The results show that online tax services hrough www.pajakonline.jakarta.go.id are the right strategy to increase local tax revenues because this service really helps taxpayers save time and costs, learn features on the website, reduce paper use, and reduce mobility during the Covid-19 pandemic. However, there are still internal barriers in terms of technology, namely inaccessibility of the website, network errors, and unstable electricity, while external obstacles include the lack of understanding and knowledge of taxpayers about TI. Efforts that have been made by the tax authority are conducting campaigns to the public directly or through the Bapenda website on how to use online tax services. Tutorials such as how to register and how to apply for a tax deduction online have also been created. To further improve online services, campaigns should be increased and counseling should also be provided so that taxpayers are more aware and better understand online tax services.
The Role of Information Technology in Increasing the Effectiveness of Taxation at the Jakarta Kemayoran Pratama Tax Service Office Prastiwi, Mela
Data : Journal of Information Systems and Management Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/data.v1i1.66

Abstract

This study discusses the effectiveness of the use of Information Technology in improving the tax system at the Tax Office pratama jakarta kemayoran. The purpose of this study was to analyze the effectiveness of the use of Information Technology in improvin g the tax system at the Tax Office Pratama Jakarta Kemayoran, analyze the entity inhibiting the effectiveness of the use of Information Technology in improving the tax system at the Tax Office Pratama Jakarta Kemayoran and analyze the entity driving the effectiveness of the use of Information Technology in improving the tax system at the Tax Office Pratama Jakarta Kemayoran. The research methods used for this study are descriptive qualitative. Data collection using observation, interviews, and documentation. The results of this research for KPP Pratama Jakarta Kemayoran prepare the availability of computer units in accordance with service needs. It can be said that the effectiveness of the service is due to the availability of 7 units of computers and can be used by wp itself. the system and mechanism of taxpayer database storage is very confidential and only located at the DGT headquarters. to improve the effectiveness of taxation using several programs, software, and applications including: service TPT program, tax amnesty program, voluntary disclosure program (PPS), etc. The obstacles faced are from the taxation of this online system, because there are still taxpayers who do not understand the online system of taxation from the way it operates so that it can take time to learn things related to taxation. Efforts that can be done is to continue to improve performance, especially in terms of delivering comprehensive education and socialization so that taxpayers can know well the latest information, especially taxation.
Analysis of the Implementation of E-Invoice 3.0 in Increasing Taxpayer Compliance at Kpp Pratama Bandar Lampung Dua Suendra, Astria Adetasya Putri
Data : Journal of Information Systems and Management Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/data.v1i1.67

Abstract

In order to realize a safe, orderly, just and prosperous nation's life, it is necessary for the state to have sources of income, one of which is in the form of Value Added Tax (VAT). However, the emergence of the COVID-19 pandemic has greatly shaken the Indonesian economy. The state must increase its spending to contain the epidemic and maintain the economy. The drag on tax and state revenues has been another challenge. Therefore, on October 1, 2020, the Directorate General of Taxes (DGT) officially launched the e-faktur application version 3.0 with the aim of making it easier for taxpayers to fulfill their tax obligations which is expected to increase taxpayer compliance and increase state revenue. The purpose of this study was to analyze the implementation of e-faktur 3.0, the obstacles to implementing efaktur 3.0, and the efforts made to overcome these obstacles in order to increase taxpayer compliance at the Primary Tax Office of Bandar Lampung Dua. Data collection methods used in this study were observation, interviews, documentation and literature study. This study used the theory of George C. Edward III which carries the variables of communication, resources, disposition, and bureaucratic structure. The results showed that the implementation of e-faktur 3.0 has fulfilled all the variables needed to improve taxpayer compliance. Meanwhile, the inhibiting factors are the frequent occurrence of errors or maintenance in applications and counseling or campaign regarding the implementation of e-faktur 3.0 which cannot be carried out face-to-face due to the COVID-19 pandemic. The efforts of the Primary Tax Office of Bandar Lampung Dua in overcoming these obstacles are to provide a consultation or help desk and online media for taxpayers.

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