Proceedings of the Brawijaya International Conference on Business, Administration, Taxation, and Tourism (BICBATT 2022)

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An Analysis of the Process of Converting Paper Documents into Electronic Documents in the Tax Administration System in Indonesia

Authors
Devi Nur Cahaya Ningsih1, *, Dewi Noor Fatikhah Rokhimakhumullah1, Krisna Ganda Saputra1, Anjani Bunga Irawan1
1Faculty of Administration Science, Brawijaya University, Malang, Indonesia
*Corresponding author. Email: devinurcahaya@ub.ac.id
Corresponding Author
Devi Nur Cahaya Ningsih
Available Online 22 September 2023.
DOI
10.2991/978-94-6463-240-8_8How to use a DOI?
Keywords
Taxes; Tax Administration Reform; E-documents; Taxpayers
Abstract

Tax is a mandatory levy imposed on citizens as well as a source of revenue in Indonesia. In order to increase the potential for taxation in Indonesia, the Directorate General of Taxes (DGT) is implementing tax reforms to enhance services and simplify the process for the public to pay taxes by converting paper documents into electronic-documents, such as implementing e-registration, e-billing, e-tax invoices, e-SPT, and e-bupot. Therefore, the aim of this study is to determine the funderlying factors behind the tax digitalization and its transition process in Indonesia. This study used a qualitative method which involved conducting in-depth interviews and obtaining supporting data from the DGT. The results of this study indicated that the funderlying factors behind the tax digitalization is to increase efficiency and effectiveness while also pursuing technological developments in increasingly advanced times. During the implementation of this e-document, it was discovered that there was an increase and decrease in the use of paper and electronic documents, as well as tax revenues from individual and corporate taxpayers, between 2017 and 2021. This may be caused by factors originating from the validity of electronic documents as well as other factors unrelated to the validity of electronic documents.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the Brawijaya International Conference on Business, Administration, Taxation, and Tourism (BICBATT 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
22 September 2023
ISBN
10.2991/978-94-6463-240-8_8
ISSN
2352-5428
DOI
10.2991/978-94-6463-240-8_8How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Devi Nur Cahaya Ningsih
AU  - Dewi Noor Fatikhah Rokhimakhumullah
AU  - Krisna Ganda Saputra
AU  - Anjani Bunga Irawan
PY  - 2023
DA  - 2023/09/22
TI  - An Analysis of the Process of Converting Paper Documents into Electronic Documents in the Tax Administration System in Indonesia
BT  - Proceedings of the Brawijaya International Conference on Business, Administration, Taxation, and Tourism (BICBATT 2022)
PB  - Atlantis Press
SP  - 56
EP  - 67
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-240-8_8
DO  - 10.2991/978-94-6463-240-8_8
ID  - Ningsih2023
ER  -