Assessing Tax Reform as a Journey to Tax Administration
Abstract
This study examined whether the initiatives carried out by the Directorate General of Taxation (DGT) as part of a series of tax reforms have met the characteristics of the six building blocks in the development of Tax Administration 3.0 as formulated by the OECD. The research was conducted using a literature review of the tax reform volume III that is being implemented by the DGT and of the Tax Administration 3.0 model developed by the OECD. The data in this study were secondary data collected from various reports and studies. There were several findings, including about a large number of characteristics in the ”established” phase towards Tax Administration 3.0 that were carried out and designed by the DGT. However, there were some building-block characteristics that require collaboration with other parties and so which need to be a concern of the government, such as the single identity number project for digital identification, the implementation of the pay as you earn (PAYE) system in the daily life of taxpayers, and a governance framework to increase the involvement of various stakeholders in tax administration.
Keywords: OECD, Tax Administration 3.0, tax reform
References
[1] Sullivan C. Digital identity – From emergent legal concept to new reality. Comput Law Secur Rev. 2018;34(4):723–31.
[2] Amir MS, Zahir I. Policy making for global food security in a volatile, uncertain, complex and ambiguous (VUCA) world. Transform Gov People, Process Policy [Internet]. 2017;11(4):523–34. Available from: https://doi.org/10.1108/TG-08-2017-0050
[3] Klaus Schwab ND. Shaping the future of the fourth industrial revolution - A guide to building a better world. Vol. 53, Journal of Chemical Information and Modeling. 2018. 1689-1699 p.
[4] Bennett N, Lemoine GJ. What a difference a word makes: Understanding threats to performance in a VUCA world. Vol. 57, Business Horizons. 2014. p. 311–7.
[5] Zahidi S, Ratcheva V, Hingel G, Brown S. The Future of Jobs Report 2020 | World Economic Forum. Futur Jobs Rep [Internet]. 2020;(October):1163. Available from: https://www.weforum.org/reports/the-future-of-jobs-report-2020/digest
[6] Acoca B. OECD Digital Economy Outlook 2020. In: OECD Digital Economy Outlook 2020 [Internet]. Paris: OECD; 2020. p. 156–75. Available from: https://www.oecdilibrary. org/science-and-technology/oecd-digital-economy-outlook-2020_bb167041-en
[7] Creswell, J. W., & Creswell JD. Research design: Qualitative, quantitative, and mixed methods approaches. New Dir Teach Learn. 2017;2017(150):13–8.
[8] Bungin Burhan. Metodologi Penelitian Kualitatif: Aktualisasi Metodologi Ke Arah Ragam Varian Kontemporer. 11th ed. Rajawali Press. Depok: Rajawali Press; 2019. 303 p.
[9] Sullivan C. Digital citizenship and the right to digital identity under international law. Comput Law Secur Rev. 2016;32(3):474–81. 10. Arendsen R, Green P. Tax Administration 3 . 0?: The Digital Transformation of Tax Administration Tax Retail Welfare Business Other. Forum Tax Adm. 2020;1(3):10–74.
[10] Maherali A. Financial Inclusion, Digital Payments and Their Impact on Income and Tax Revenue Around the World. Harvard University. 2017.
[11] Siddiqa A, Hashem IAT, Yaqoob I, Marjani M, Shamshirband S, Gani A, et al. A survey of big data management: Taxonomy and state-of-the-art. J Netw Comput Appl. 2016;71:151–66.
[12] Tian F, Lan T, Chao KM, Godwin N, Zheng Q, Shah N, et al. Mining suspicious tax evasion groups in big data. IEEE Trans Knowl Data Eng. 2016;28(10):2651–64.
[13] Darussalam, Septiadi D. MENCARI IMPROVISASI PAJAK DIGITAL. Media Tren Perpajak. 2019;40:68.
[14] Direktorat Jenderal Pajak. Laporan Tahunan 2019 [Internet]. 2019th ed. Kementerian Keuangan Republik Indonesia. Jakarta: Direktorat Jenderal Pajak; 2019. 62 p. Available from: http://kotonantigoutarasurantih.nagari.pesisirselatankab.go.id/first/artikel/1109
[15] Darusssalam, Septiadi D. DGT 2020-2024 Strategic Plan and Extension Period of Several Tax Incentives to Contain the Impact of Covid-19 Pandemic DGT 2020-2024 Strategic Plan and Extension Period of Several Tax Incentives to Contain the Impact of Covid-19 Pandemic DGT 2020 – 2024 S. DDTC Newsl. 2020;4(7):2–11.
[16] Darussalam, Septriadi D. MENIMBANG DILEMA PAJAK DIGITAL. Media Tren Perpajak. 2020;41:67.