Currently, millions of transaction data are avaliable on the internet, which can be retrieved and analyzed for excavating potential taxes. This article aims to examine whether the search data through web scraping techniques can be applied in an attempt to excavate the potential tax by the Account Representative. This paper uses an informetric approach, which will be examined quantitative information in the form of transaction data of sellers recorded on the three online marketplace (OMP) namely Tokopedia, Shopee and Bukalapak. The results show that web scraping techniques can be used for extracting potential taxes, and the best web scraping technique that can be done by the Directorate General of Taxation (DJP) is to develop its own integrated web scraping application as a Business Intelligence system. The results of this research are expected to contribute academically in the form of the use of web scraping in data extraction for the excavation of potential taxes and policy implications in terms of data search through the internet by the Directorate General of Taxation

This research evaluated the implementation of a Learning Management System (LMS) designed for the Functional Distance Learning (DL) of Basic Tax Instructor. The object of study is the four classes of Basic Tax Instructor Functional DL at Jakarta, Yogyakarta, Pontianak, and Manado, Indonesia. The primary data were obtained from questionnaires submitted to 115 participants and the secondary data in the form of graduation data. The research method is descriptive qualitative. An essential finding of this study is that the LMS is good, easier to access, to learn, provides complete, real-time, has a nice and attractive look, creative, engaging, and accessible. The problem with accessing the LMS is signal/network issues. For improving it, some participants suggest the LMS make it more attractive, always updated, more easy to access, added some feature, accessible for all the time, it integrated with institution learning center (Kemenkeu Learning Center), and make more simple.