STRATEGI PENERAPAN SISTEM INFORMASI E-FILING SEBAGAI BENTUK KEBIJAKAN PUBLIK DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DI INDONESIA
DOI:
https://doi.org/10.23969/kebijakan.v12i1.3097Keywords:
Strategi Implementasi, system e-filing, kepatuhan wajib pajakAbstract
Perpajakan telah menjadi sumber utama penerimaan negara untuk melaksanakan Pembangunan Nasional sebagai berkelanjutan dan kegiatan berkelanjutan, dengan tujuan meningkatkan kesejahteraan masyarakat baik secara materi maupun spiritual. Tujuan penelitian ini mengungkapkan Strategi Implementasi Sistem Informasi e-filing dalam mengoptimalkan Kepatuhan Wajib Pajak. Metode penelitian menggunakan model yang diperoleh dari fenomena di lapangan yang dibentuk berdasarkan teori parsial antar model, sehingga dari beberapa teori pendukung diperoleh model. Pendekatan yang digunakan adalah fenomenologi hermeneutis. Subjek penelitian wajib pajak dan pajak, objek strategi penelitian untuk menerapkan sistem informasi e-filing dan kepatuhan wajib pajak. Penelitian ini dilakukan di Kantor Direktorat Jenderal Pajak di Jawa Barat dari Jakarta 2016-2018. Hasil penelitian ini memberikan kesimpulan: Strategi untuk menerapkan sistem informasi e-filing miliki sudah cukup baik dan mendukung dan masih relevan dengan hasil penelitian sebelumnya. Namun, strategi untuk menerapkan sistem informasi e-filing belum dapat meningkatkan kepatuhan wajib pajak perusahaan dan swasta secara penuh; Ketentuan kepatuhan Wajib Pajak dalam memenuhi kewajibannya dianggap rendah; strategi penerapan sistem informasi e-filing berperan dalam mengoptimalkan kepatuhan wajib pajak, di satu sisi kepatuhan wajib pajak menurun, tetapi bukan sebagai hasil dari sistem informasi e-filing yang tidak berhasil, kepatuhan wajib pajak berperan dalam memaksimalkan pendapatan pajak negara.Downloads
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