Data analytics dalam administrasi pajak di Indonesia: kajian institutional arrangement

Darono, Agung

doi:10.35957/jatisi.v6i2.194

Cited by 5 publications

(6 citation statements)

References 19 publications

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“…Kemampuan ini tidak bisa diterima begitu saja, harus dipupuk kesadarannya. Menurut Agung Darono pada jurnal teknik informatika dan sistem informasi (Darono et al, 2020), analytics data diharapkan dapat memperkecil kesenjangan (gap) antara jumlah pajak yang dibayarkan dengan jumlah pajak yang seharusnya dibayarkan oleh wajib pajak.…”

Section: Plan and Implement Strategiesunclassified

Analisis Kebijakan Compliance Risk Management Berbasis Machine Learning Pada Direktorat Jenderal Pajak

Diamendia

Setyowati²

2021

ITRev

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Implementation of tax self-assessment system gives full trust to taxpayers to calculate, pay, and report their tax themselves. To get the optimum result, the implementation of this system is determined by the level of compliance of the taxpayers. It is affected by internal and external factors such as technology, resources, legislation where the tax authority operating, organization’s aim and strategy, and public general tax conformity. This study aim to analyze taxpayer conformity level with machine based Compliance Risk Management (CRM) policy. This study is using qualitative approach through interview with people who have roles in implementing tax policy in Indonesia. This study founds the importance of machine learning based CRM policy, in which the tax authority cannot apply the same treatment to all taxpayers, so it needs to decide which taxpayer needs to be investigated with rational justification based on risk level. Tax authority needs to focus on implementing big data analytics with machine learning algorithm as an important source of information in decision making process, and helps predict taxpayers with potential fraud, so it can be used to reduce task risk before it happens.

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Section: Plan and Implement Strategiesunclassified

Analisis Kebijakan Compliance Risk Management Berbasis Machine Learning Pada Direktorat Jenderal Pajak

Diamendia

Setyowati²

2021

ITRev

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“…The development of information and communication technology has led to the discipline of data analytics which can be used by tax authorities to process electronic data so that it can be used to support decision making in tax administration. By implementing the use of data analytics, it is hoped that it can reduce the difference between the amount of tax received or already paid and the amount of tax that should be paid [3].…”

Section: Data Analyticsmentioning

confidence: 99%

“…Researchers have used the term smart city since its appearance in the early 1990s [3]. The term replaced the specifically defined visions [13], such as 'knowledge city', 'digital city', 'intelligent city', 'information city', 'green city', 'low carbon city', and 'eco city' [10].…”

Section: Introductionmentioning

confidence: 99%

Analysis of technological aspects in the development of smart cities in Indonesia

Safitri

Kusumastuti²

2020

E3S Web Conf.

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Smart City concept has been proposed as one of the solutions to urban problems. This study aims to analyze the potential for smart city development in Indonesia from the aspects of information and communication technology. The secondary data of ICT elements in Indonesia is used to assess the condition of ICT in Indonesia and the country’s readiness to implement the smart city concept. The data collection was carried out using a literature study. The ICT elements used in the analysis are from the smart city’s five pillars of leverage domain, proposed by Bounachi and Korabat (2018), namely connectivity, data center, data analytics, applications, and end-users. The results of this analysis indicate that the Indonesian people from year to year experience an increase in the number of users of computers and cellphones which are ICT devices. However, in other parts of the pillar, Indonesia still needs a lot of improvement, especially in data center construction. This needs to be improved in order to maximize the storage and use of data obtained from end-users such as citizens, residents, visitors, government, public agencies, and private businesses.

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“…Amidst Tangerang's e-Government context, adopting a Government Service Bus framework emerges as a promising solution. GSB is tailored for government application integration (Darono 2017;Fajar and Shofi 2019). Unlike traditional point-to-point integration, GSB offers a centralized platform for secure and efficient communication across government systems.…”

Section: Introductionmentioning

confidence: 99%

Data Interoperability Model in Integrated Public Service Applications Based on Government Service Bus (Case Study: Tangerang Regency Communication and Information Office)

Fathan Ali,

Fatonah,

Firmansyah

et al. 2023

JISS

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The Tangerang Regency Government, as part of its digital transformation efforts, has been working to enhance public services through the development and implementation of e-Government initiatives. This research aims to conduct an in-depth analysis of data interoperability service modeling in e-Government applications based on Web Services using the Government Service Bus (GSB). The study will address the advantages and challenges associated with using the Government Service Bus, and provide practical recommendations for implementing the Government Service Bus as an effective application integration solution. COBIT 2019 is used as an assessment tool for the current condition. The research results reveal that a total of 138 applications have been identified, with 74 of them being public service applications. While 80% of the public service sector has been incorporated into integrated public service applications, their utilization remains limited. The current capability level of APO11 is at level 1, with an expected level of 2. Similarly, APO14 is at level 1, expected to reach level 2, and MEA01 is at level 0, with an expected level of 2. The author has proposed a data interoperability model that can be implemented within the Tangerang Regency Communication and Information Office, utilizing GSB as the middleware for interoperability processes, particularly for public service applications. Based on the proposed data interoperability model, the author also concludes that with its implementation, the Communication and Information Office will be able to address a significant portion of the technical recommendations derived from the gap analysis, although not necessarily all of them.

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Data analytics dalam administrasi pajak di Indonesia: kajian institutional arrangement

Cited by 5 publications

References 19 publications

Analisis Kebijakan Compliance Risk Management Berbasis Machine Learning Pada Direktorat Jenderal Pajak

Analisis Kebijakan Compliance Risk Management Berbasis Machine Learning Pada Direktorat Jenderal Pajak

Analysis of technological aspects in the development of smart cities in Indonesia

Data Interoperability Model in Integrated Public Service Applications Based on Government Service Bus (Case Study: Tangerang Regency Communication and Information Office)

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