The Effect of Digitalization on Compliance and Implementation of Tax Laws in Indonesia: Pengaruh Digitalisasi Terhadap Kepatuhan dan Penerapan Hukum Pajak di Indonesia

Abstract

English

This work is licensed under a Creative Commons Attribution 4.0 International License This research explores the impact of digitalization on taxpayer compliance and the application of tax law in Indonesia in the era of digital transformation. Involving a qualitative approach with a focus on literature study and document analysis, this research illustrates how digital initiatives, such as e-Filing and e-Billing, implemented by the Directorate General of Taxes, have accelerated the efficiency of tax administration and made it easier to fulfill tax obligations. Literature studies review the importance of tax awareness, service quality, and public knowledge of the tax system, while research results show that digitalization has the potential to increase tax compliance. Evaluation of Directorate General of Taxes strategy highlights increased tax revenue through e-Filing and e-Billing, however, data security challenges and digital access gaps remain a concern. In the context of tax law implementation, this research highlights the adaptation of regulations to technology, digital supervision efforts, and the potential risk of tax fraud. The implications of digitalization for fiscal justice, contemporary tax theory, and the contribution of big data in optimizing tax rates are also detailed. This research concludes that digitalization provides opportunities and challenges that require holistic attention to ensure a tax transformation that is fair, efficient and in line with the development of the digital economy in Indonesia. This research explores the impact of digitalization on taxpayer compliance and the application of tax law in Indonesia in the era of digital transformation. Involving a qualitative approach with a focus on literature study and document analysis, this study illustrates how digital initiatives, such as e-Filing and e-Billing, are implemented by the Directorate General of Taxes in increasing tax revenue and strengthening taxpayer compliance. In addition, this research highlights the importance of strengthening data security and addressing the digital access gap to ensure successful digital transformation in taxation.

Indonesian

Abstrak Penelitian ini mendalamkan dampak digitalisasi terhadap kepatuhan wajib pajak dan penerapan hukum pajak di Indonesia dalam era transformasi digital. Melibatkan pendekatan kualitatif dengan fokus studi literatur dan analisis dokumen, penelitian ini menggambarkan bagaimana inisiatif digital, seperti e-Filing dan e-Billing, yang diterapkan oleh Direktorat Jenderal Pajak (DJP), telah mempercepat efisiensi administrasi pajak dan mempermudah pemenuhan kewajiban perpajakan. Studi literatur mengulas pentingnya kesadaran pajak, kualitas layanan, dan pengetahuan masyarakat terhadap sistem perpajakan, sementara hasil penelitian menunjukkan bahwa digitalisasi berpotensi meningkatkan kepatuhan pajak. Evaluasi terhadap strategi DJP menyoroti peningkatan penerimaan pajak melalui e-Filing dan e-Billing, namun, tantangan keamanan data dan kesenjangan akses digital tetap menjadi perhatian. Dalam konteks penerapan hukum pajak, penelitian ini menyoroti adaptasi regulasi dengan teknologi, upaya pengawasan digital, dan potensi risiko kecurangan pajak. Implikasi digitalisasi terhadap keadilan fiskal, teori perpajakan kontemporer, dan kontribusi big data dalam mengoptimalkan tarif pajak juga diperinci. Penelitian ini menyimpulkan bahwa digitalisasi memberikan peluang dan tantangan yang memerlukan perhatian holistik untuk memastikan transformasi perpajakan yang adil, efisien, dan sesuai dengan perkembangan ekonomi digital di Indonesia.

Keywords

• Tax Administration Digitalization E-Filing E-Billing.
• Kata kunci: Digitalisasi
• administrasi pajak
• e-Filing
• e-Billing
• transformasi digital
• penegakan hukum pajak