Effectiveness of Online Tax Services Via www.pajakonline.jakarta.go.id
DOI:
https://doi.org/10.61978/data.v1i1.65Keywords:
effectiveness, online tax, Bapenda of DKI JakartaAbstract
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.
References
Anggara, S. (2016). Hukum administrasi perpajakan. CV Pustaka Setia.
Datta, P., & Behera, B. (2022). Factors influencing the feasibility, effectiveness, and sustainability of farmers’ adaptation strategies to climate change in the Indian Eastern Himalayan foothills. Environmental Management, 70(6), 911–925. https://doi.org/10.1007/s00267-022-01724-6
Fitriandi, P. (2020). Perpajakan atas transaksi melalui online marketplace. Politeknik Keuangan Negara STAN.
Handrian, E., & Faadhilah, N. (2022). Effectiveness of implementing DJP Online in reporting annual income tax returns (SPT) for individual taxpayers at the Pekanbaru Senapelan Primary Tax Office. Kemunting Journal, 3(1), 613–628.
Issakova, S. (2021). Taxing automated digital services: Targeted online advertising. European Taxation, 61(4), 174–178.
Jawas, F., Diatmika, I. P. G., Yasa, I. N. P., & AK, S. (2018). Effectiveness of implementing electronic systems and tax services on tax revenue (Case study at the Singaraja Primary Tax Office, Bali). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 8(2), 1–10.
J., R. (2014). Produktivitas dan pengukuran. Binaman Press.
Lahutung, D. A., Sambiran, S., & Pangemanan, F. N. (2021). Effectiveness of the integrated online tax program (PONTER) in the context of public service innovation. Governance, 1(2), 1–12.
Lubis, R. H. (2018). Pajak penghasilan. Andi.
Mardiasmo. (2016). Perpajakan. Andi.
Mulyadi, D. (2015). Studi kebijakan publik dan pelayanan publik: Konsep dan aplikasi proses kebijakan dan pelayanan publik. Alfabeta.
Musaeva, K. M. (2014). The increase of tax administration effectiveness as a factor of shadow sector validation and growth of economic security. Life Science Journal, 11(Special Issue 7), 229–233.
Mustamim, M., El Muna, N., & Rohmah, L. M. (2021). The effectiveness of the implementation of the online tax service system on taxpayer compliance in the pandemic period. INCOME: Innovation of Economics and Management, 1(1), 5–10.
Otekunrin, A. O., Nwanji, T. I., Eluyele, D. F., Inegbedion, H., & Eleda, T. (2021). E-tax system effectiveness in reducing tax evasion in Nigeria. Problems and Perspectives in Management, 19(2), 350–363.
Pandangan, L. (2014). Administrasi perpajakan. Erlangga.
Pekei, B. (2016). Konsep dan analisis pengelolaan keuangan daerah di era otonomi. Taushia.
Pohan, C. A. (2014). Manajemen perpajakan. Gramedia Pustaka Utama.
Purnamasari, D., Muly, Y., Sari, D., & Mariana, C. (2021). Modern taxation administrative system implementation and taxpayer compliance. Review of International Geographical Education Online, 11(6), 64–76. https://doi.org/10.48047/rigeo.11.06.9
Rahmadanita, A., & Dowa, P. P. C. (2021). Quality of public services in implementing the E-PBB application at the Purwakarta Regency Regional Revenue Agency (BAPENDA). Journal of Government Technology and Communication, 3(2), 51–69.
Richard, M. S. (2015). Efektivitas organisasi. Erlangga.
Rhymes, J. M., Arnott, D., Chadwick, D. R., Evans, C. D., & Jones, D. L. (2023). Assessing the effectiveness, practicality and cost effectiveness of mitigation measures to reduce greenhouse gas emissions from intensively cultivated peatlands. Land Use Policy, 134, Article 106886. https://doi.org/10.1016/j.landusepol.2023.106886
Sikone, F. V., Djani, W., & Libing, Z. S. (2019). Effectiveness of online public services in the Regional Revenue and Asset Agency of East Nusa Tenggara Province in South Central Timor Regency. The Indonesian Journal of Public Administration (IJPA), 5(1), 1–12.
Suryarini, T., & Tarmudji, T. (2012). Pajak dan perpajakan. Graha Ilmu.
Syafri, W. (2012). Ilmu administrasi publik. Erlangga.
Utama, D. H., Sitokdana, M. N., & Wijaya, A. F. (2018). Strategic planning for information systems and e-agribusiness information technology at PT Trubus Yogyakarta. Journal of Information Technology, 15, 99–106.
Waluyo. (2011). Perpajakan Indonesia. Salemba Empat.
Wijaya, S., & Munandar, A. (2022). Analysis of the effective implementation of accounting information technology systems in cooperatives in Indonesia. Journal of Accounting and Finance, 13, 34–49.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Data : Journal of Information Systems and Management
This work is licensed under a Creative Commons Attribution 4.0 International License.
