Strategic factors in implementing blockchain technology in Indonesia's value-added tax system

Setyowati, Milla Sepliana; Utami, Niken Desila; Saragih, Arfah Habib; Hendrawan, Adang

doi:10.1016/j.techsoc.2022.102169

Cited by 20 publications

(2 citation statements)

References 51 publications

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“…Governance of information technology is not only essential in the private sector but also in the public sector (Ali and Green, 2007), including tax authorities (Saragih et al , 2022). The use of emerging technologies facilitates better tax administrations (Rosid, 2022; Saragih et al , 2022; Setyowati et al , 2022). Tax authorities in the USA, for example, have long used big data analytics and machine learning technology, as well as other advanced information technologies, to map taxpayer profiles and conduct tax audits (Rubin, 2020; Neuman and Sheu, 2021).…”

Section: Discussionmentioning

confidence: 99%

The impact of managerial ability on corporate tax risk and long-run tax avoidance: empirical evidence from a developing country

Saragih

Ali

2023

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Purpose The purpose of this study is to examine the impact of managerial ability on corporate tax risk and long-term tax avoidance using the upper echelons theory. Design/methodology/approach This study uses a quantitative method with regression models, using a sample of listed firms on the Indonesia Stock Exchange from 2011 to 2018. Findings The regression results report that managerial ability negatively influences tax risk and positively impacts long-run tax avoidance. Companies with more able managers have a relatively lower tax risk and greater long-run tax avoidance. The results reveal that firms with managers that possess greater abilities are more committed to long-run tax avoidance while concurrently maintaining a lower level of their tax risk. The impacts the authors report are statistically significant and robust, as proved by a series of robustness checks and additional tests. Research limitations/implications This study only includes firms from one developing country. Practical implications The empirical results might be of interest to board members while envisaging the benefits and costs of appointing and hiring managers, as well as to the tax authority and the other stakeholders interested in apprehending how managerial ability influences corporate tax risk and long-run tax avoidance practices simultaneously. Originality/value This study proposes and tests an explanation for the impact of managerial ability on corporate tax risk and long-run avoidance simultaneously in the context of an emerging country.

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Section: Discussionmentioning

confidence: 99%

The impact of managerial ability on corporate tax risk and long-run tax avoidance: empirical evidence from a developing country

Saragih

Ali

2023

Self Cite

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“…Menurut teori perpajakan, sistem pemungutan pajak di Indonesia menggunakan Self Assessment System, di mana setiap wajib pajak bertanggung jawab sepenuhnya terhadap kewajiban membayar, melapor, dan memberitahukan pajak yang terutang kepada pemerintah sesuai dengan undang-undang yang berlaku (Prastiwi and Diamastuti 2023). Wajib pajak adalah orang pribadi atau badan yang memiliki hak dan kewajiban perpajakan sesuai dengan ketentuan peraturan perundang-undangan (Setyowati et al 2022).…”

Section: Pendahuluanunclassified

Kajian Empiris Faktor-Faktot Penentu Kepatuhan Wajib Pajak Orang Pribadi

Sheli Indarwati,

Ika Sulistyawati

2024

JIPI

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Tujuan: Penelitian ini bertujuan untuk menyelidiki pengaruh Pemahaman, Kesadaran, Kualitas Pelayanan, Sanksi, dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi, dengan fokus utama pada pemahaman dampak masing-masing faktor tersebut terhadap tingkat kepatuhan pajak individu.Metode: Penelitian ini menggunakan analisis regresi linier berganda. Data primer dikumpulkan dari 97 responden yang merupakan wajib pajak di suatu wilayah tertentu.Hasil: Analisis menunjukkan bahwa Pemahaman dan Kesadaran memiliki pengaruh signifikan terhadap kepatuhan wajib pajak, sedangkan Kualitas Pelayanan dan Sanksi tidak berpengaruh signifikan. Sosialisasi Pajak juga memiliki pengaruh signifikan terhadap kepatuhan wajib pajak.Kebaruan: Penelitian ini menambah wawasan baru mengenai faktor-faktor yang memengaruhi kepatuhan pajak individu, menyoroti pentingnya Pemahaman dan Kesadaran, serta mengidentifikasi keterbatasan pengaruh Kualitas Pelayanan dan Sanksi.Implikasi Praktis: Penelitian ini menekankan pentingnya edukasi dan sosialisasi untuk meningkatkan kepatuhan pajak. Hasil ini dapat membantu pemerintah dan lembaga terkait dalam merancang kebijakan yang lebih efektif guna meningkatkan penerimaan pajak negara.

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Blockchain for sustainable city transformation: A review on Bangladesh

Joysoyal,

Uddin,

Islam

et al. 2024

Engineering Reports

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Blockchain (BCn) revolution across the world leads the global transformation by altering the existing structure and introducing the accessible and decentralized paradigm. This technology facilitates access to resources and redefines conventional frameworks, empowering people and communities globally. Motivated by these attention‐seeking potentiality of BCn features, in this article, we examine the challenges, advancements, and emerging prospects of the BCn revolution in Bangladesh. With a specific focus on BCn implications for sustainability and smart development, this study addresses the urgent need to understand how BCn can facilitate sustainable development in rapidly evolving countries like Bangladesh. The goal of this research is to draw attention to the successful revolution of BCn in the world and use this knowledge to extract best practices and cutting‐edge strategies for sustainable transformation of Bangladesh. The contribution of this study covers the underlying concepts of the BCn technology, showing the revolutionary state of BCn across the world, applications of BCn for sustainability, assessment of its current usage, and highlighting the BCn implementation problems. Furthermore, this study serves as a gateway to a transparent, decentralized future that fosters inclusive national progress and aligns with sustainable development goals. This study also strives to inspire individuals to use this transformational technology for the collective benefit of society by highlighting BCn's potential to empower communities while driving positive change.

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Strategic factors in implementing blockchain technology in Indonesia's value-added tax system

Cited by 20 publications

References 51 publications

The impact of managerial ability on corporate tax risk and long-run tax avoidance: empirical evidence from a developing country

The impact of managerial ability on corporate tax risk and long-run tax avoidance: empirical evidence from a developing country

Kajian Empiris Faktor-Faktot Penentu Kepatuhan Wajib Pajak Orang Pribadi

Blockchain for sustainable city transformation: A review on Bangladesh

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