Harahap, Insan Harapan (2021) Implementasi Kebijakan E-Filing System dan Pengaruhnya terhadap Penerimaan Pajak di Indonesia. Project Report. Universitas Bakrie, Jakarta. (Submitted)
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Abstract
This study, Implementation of the E-Filing System Policy and Its Effect on Tax Revenues in Indonesia, aims to determine the effect of implementing the e-filing system policy on state revenue from taxes. This research is a descriptive study with a qualitative approach. The data used in this study are secondary in the form of data and information on tax revenues, information from official websites related to taxation and the implementation of e-filing systems, previous research results, books, and official news about taxation. The results showed that the implementation of the e-filing system affected to increase in the tax compliance ratio. Tax compliance in 2015-2016 was averaged 60% and then increased above 70% in 2017-2019. Whereas tax compliance before the implementation of the e-filing system in 2006-2007 was only 23% on average. Furthermore, tax revenue has grown significantly by around 30% per year. In 2011, new tax revenues were around Rp 873 trillion, but it reached Rp 1,865 trillion in 2019
| Item Type: | Monograph (Project Report) |
|---|---|
| Uncontrolled Keywords: | tax, policy, e-filing system, self-assessment system. JEL Classification: M48 |
| Subjects: | Political Science > Economic Politics Finance > Taxation |
| Divisions: | Fakultas Ekonomi dan Ilmu Sosial > Program Studi Ilmu Politik |
| Depositing User: | Ahmad Yani |
| Date Deposited: | 25 Jan 2022 04:54 |
| Last Modified: | 25 Jan 2022 04:55 |
| URI: | http://repository.bakrie.ac.id/id/eprint/5642 |
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