The Digitization of Voluntary Disclosure Program
- 10.2991/978-2-494069-83-1_34How to use a DOI?
- digitization; fairness; government centered; tax compliance; voluntary disclosure program
This study aims to understand the perceptions of research informants on the implementation of a digital-based voluntary disclosure program (VDP). This research is qualitative research that uses transcendental phenomenology to analyze the interview results. This study interviewed four research informants who had experience participating in and not participating in VDP as well as an informant who had knowledge of VDP. The results of the study are divided into three perceptions. The first perception is related to VDP fairness, the aspect of fairness does not cover all taxpayers, considering that VDP's goal to increase tax revenue is prioritized on the momentum of post-pandemic economic recovery. The second perception is related to government centered which prioritizes the ease of data collection for tax authorities. The third perception regarding the implementation of digital-based VDP, the digitization of E-Form has not paid attention to the level of readiness of understanding technology and infrastructure for individual taxpayers, so there is a tendency to use the services of other parties. This research contributes practically to both taxpayers and tax authorities. For taxpayers as a consideration in utilizing digital-based tax services and for tax authorities as a reference for future policies.
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Cite this article
TY - CONF AU - I Dewa Ma de Partika AU - I Made Adhi Wirayana AU - I Nyoman Darmayasa PY - 2022 DA - 2022/12/30 TI - The Digitization of Voluntary Disclosure Program BT - Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022) PB - Atlantis Press SP - 186 EP - 191 SN - 2352-5398 UR - https://doi.org/10.2991/978-2-494069-83-1_34 DO - 10.2991/978-2-494069-83-1_34 ID - Partika2022 ER -