XBRL based Corporate Tax Filing in Indonesia

Rahwani, Noor Romy; Sadewa, Manik Mutiara; Qalbiah, Nurul; Mukhlisah, Nurul; W, Phaureula Artha; Nikmah, Nailiya

doi:10.1016/j.procs.2019.11.108

Cited by 14 publications

(8 citation statements)

References 6 publications

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“…For reforming the bureaucracy of the Ministry of Finance, digital transformation is an important stage that must be carried out. Utilization of Information and Communication Technology (ICT) by the Directorate General of Taxes (DGT) as part of the Ministry of Finance, continues to be developed in order to support service activities to stakeholders both the government and the private sector as taxpayers (Rahwani et al, 2019).…”

Section: Resultsmentioning

confidence: 99%

Review on Digital Transformation Policy of Directorate Generale of Taxes

Riyanto¹,

Clarashinta²

2021

ijss

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The Covid-19 pandemic caused a reduction in face-to-face interaction between people. Changes in social interaction from offline to online need supporting facilities, both internet networks, computers, gadgets, and other items. The Directorate General of Taxes (DGT) as the government agency that collects state revenues from taxes, is constantly transforming towards improving public services, especially to taxpayers. Many applications of e-tax systems that have been developed by DGT are Nadine, e-faktur, e-billing, e-filling, and DJP Online. This electronic reporting has influenced the increase of Annual Tax Return reporting for the last three years.

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Section: Resultsmentioning

confidence: 99%

Review on Digital Transformation Policy of Directorate Generale of Taxes

Riyanto¹,

Clarashinta²

2021

ijss

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“…XBRL enables the business organizations to report and communicate enhanced information which will cater for the dynamic information needs of various stakeholders Boritz and No (2008). XBRL based financial reports are interoperable and can be easily exchanged with other regulatory authorities and help regulatory authorities quickly gather the required information from companies' filings Rahwani et al (2019), Hoffman and Rodríguez (2013).…”

Section: Earlier Studies and Literature Gapmentioning

confidence: 99%

Digital Business Reporting Is a Key to Enhance Financial Reporting Quality – An XBRL Perspective

Ashoka¹,

Singh²,

Parameshwara³

et al. 2022

Int. J. Res. Granthaalayah

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Communication of high-quality business and financial information to decision-makers helps to get clear insights on the business outlook and assists them in making timely decisions. Financial reporting acts as a media to disseminate the information of the business to various interested parties by providing operating and financial insights through financial statements, notes to accounts and other footnotes and narratives in the Annual Business Report (ABR). Today stakeholders of the business are very keen in getting both financial and non-financial information in a single report i.e., ABR. Therefore, the companies are required to communicate enhanced information in their ABR to facilitate and assist the stakeholders in their decision-making process. The method of dissemination of both business and financial information in a single ABR is EBR Model (Enhanced Business Reporting Model). The EBR model of communication is only possible by the application of XBRL (Extensible Business Reporting Language). The purpose of present paper is to analyze the impact of XBRL on the quality of financial reporting. For this purpose, the study analyzed the financial reporting pattern of 23 select companies in India through the analysis of their annual reports from 2005 to 2020. To derive valid conclusions Tukey test, dummy variable regression analysis techniques were employed and concluded that XBRL has made a significant impact on the quality of financial reporting of select companies.

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“…Control by the State is one of the most important functions performed by it in the framework of fiscal activities. The inconsistency of the emphasis on fiscal activity in the tax sphere shows that by making excessive demands on taxpayers, increasing the number of tax payments, first of all, the tax base decreases and cash receipts to the state budget decrease, lead to illegal violations of tax legislation (Rahwani et al, 2019).…”

Section: Introductionmentioning

confidence: 99%

The Effect of the Implementation of E-Invoice 3.0 and Taxable Person Compliance to Value Added Tax Revenue at KPP Pratama Pasar Rebo

Irawati¹,

Darmawan²,

Sofyan³

et al. 2022

ijtc

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Compliance of Taxable Person (PKP) is a complicated problem related to the implementation of an e-invoice application, especially the knowledge and perceptions of those who consider that making electronic-based tax invoices is difficult to do. This study aims to determine and analyze the effect of the e-invoice 3.0 application and Taxable Person compliance on the increase in VAT revenues. To obtain the research sample, the author used a non-probability sampling technique with the convenience sampling method. The results showed that e-invoice 3.0 implementation and Taxable person compliance simultaneously had a positive and significant effect on VAT revenues with a value of 113,819. The author provides suggestions for the Primary Tax Office of Pasar Rebo, Jakarta to continue improving its services in providing information and campaign related to the use of e-invoice 3.0 to Taxable person to improve their compliance and also to increase the amount of tax revenue which can affect VAT revenues.

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XBRL based Corporate Tax Filing in Indonesia

Cited by 14 publications

References 6 publications

Review on Digital Transformation Policy of Directorate Generale of Taxes

Review on Digital Transformation Policy of Directorate Generale of Taxes

Digital Business Reporting Is a Key to Enhance Financial Reporting Quality – An XBRL Perspective

The Effect of the Implementation of E-Invoice 3.0 and Taxable Person Compliance to Value Added Tax Revenue at KPP Pratama Pasar Rebo

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