Publisher

ILOMATAILOMATA

Journal Ilomata International Journal of Tax and AccountingIlomata International Journal of Tax and Accounting Abstract

Through Tax Reform Volume III, the Directorate General of Taxes (DGT) introduced the Tax Administration Core System (SIAP) or Coretax which aims to revolutionize the tax administration process to increase tax revenue and taxpayer compliance. This study aims to explore changes in the tax intelligence business process, one of the business processes in Coretax. This study is an exploratory study conducted by digging in-depth information from 14 respondents who are business process owners, users of intelligence reports, and strategic leaders to be then compared with its implementation at the Australian Taxation Office. The study results indicate that the Coretax Application has excellent potential to produce actionable intelligence, namely the results of intelligence activities that are relevant, contextual, and can be used immediately. For this reason, intensive training is needed regarding the application and additional features to increase the effectiveness of the application, data integration to accelerate the exploration of taxpayer potential and ensure the information presented, as well as continuous updates to the Coretax Application to face the dynamics of the global economy and technology.

Conclusion

This study demonstrates that implementing the Coretax Application at the Directorate General of Taxes (DGT) holds significant potential to transform the tax intelligence business process.The respondent groups are optimistic about the Coretax Applications ability to simplify business processes, enhance efficiency, integrate data, and improve the effectiveness of taxpayer treatments.However, challenges remain as the Coretax Application is about to be implemented, such as respondents limited understanding of the application, emphasizing the importance of intensive training.The relevant business process owners, particularly users of tax intelligence reports in the supervision function, expressed appreciation for the analysis reports and tax intelligence information.However, they also highlighted challenges, such as additional analysis and complex process adjustments, before the data can be effectively utilized.The respondent group of strategic leaders offered a more optimistic perspective on transforming the to-be tax intelligence business process within the Coretax Application.

Future Research

Berdasarkan latar belakang, metode, hasil, keterbatasan, dan juga bagian saran penelitian lanjutan, berikut adalah saran penelitian lanjutan yang baru: Pertama, perlu dilakukan penelitian lebih lanjut mengenai efektivitas pelatihan intensif bagi para eksekutor proses bisnis intelijen pajak dalam memahami dan mengadopsi perubahan, khususnya terkait aplikasi Coretax. Penelitian ini dapat mengukur peningkatan kompetensi dan kemampuan mereka dalam memanfaatkan fitur-fitur baru dan mengintegrasikan data secara efektif. Kedua, penelitian tentang integrasi data pihak ketiga dengan Coretax perlu dieksplorasi lebih dalam, termasuk tantangan teknis, regulasi, dan implikasi privasi yang mungkin timbul. Hasil penelitian ini dapat memberikan rekomendasi konkret untuk memperlancar proses integrasi data dan memastikan kepatuhan terhadap peraturan yang berlaku. Ketiga, penelitian kualitatif yang mendalam mengenai persepsi dan pengalaman para pemilik proses bisnis terkait dengan kualitas dan ketepatan waktu informasi intelijen pajak yang dihasilkan oleh Coretax dapat memberikan wawasan berharga untuk meningkatkan kualitas data dan memastikan relevansinya dengan kebutuhan operasional. Ketiga saran ini diharapkan dapat memberikan kontribusi signifikan dalam meningkatkan efektivitas dan efisiensi sistem intelijen pajak di Indonesia, serta mendukung upaya peningkatan penerimaan pajak dan kepatuhan wajib pajak.

References

1. Transformation Of Dgt Tax Intelligence in Coretax | Ilomata International Journal of Tax and Accounting.... ilomata.org/index.php/ijtc/article/view/1644Transformation Of Dgt Tax Intelligence in Coretax Ilomata International Journal of Tax and Accounting ilomata index php ijtc article view 1644
2. Proceedings of the 2022 3rd International Conference on Internet and E-Business | ACM Other conferences.... dl.acm.org/doi/proceedings/10.1145/3545897Proceedings of the 2022 3rd International Conference on Internet and E Business ACM Other conferences dl acm doi proceedings 10 1145 3545897

Metadata

File size	358.32 KB
Pages	18
DMCA	Report