The Implementation of Tax Monitoring System in Local Tax Collection in Sidoarjo District
Article View

Keywords

Implementation
Local Tax Revenue
Electronicization
Tax Collection
Efficiency

How to Cite

Listiawan, H., & Salman, R. (2024). The Implementation of Tax Monitoring System in Local Tax Collection in Sidoarjo District. Indonesian Journal of Innovation Studies, 25(1). https://doi.org/10.21070/ijins.v26i1.964

Abstract

This article aims to explain and analyze the implementation of tax monitoring system to local tax collection in Sidoarjo Regency. The electronic collection of local taxes is a strategy utilized by Sidoarjo Regency to enhance efficiency, effectiveness, and transparency in collecting local taxes, one of them is Tax Monitoring System. This writing reviews the benefits and impacts of the implementation adopted by the local government in implementing tax monitoring system, the advantages of it, and the resulting effects on the local tax revenue of Sidoarjo Regency.

Highlights :

  • Enhanced Efficiency: The Tax Monitoring System in Sidoarjo Regency streamlines tax collection processes, reducing manual efforts and expediting transactions.
  • Increased Transparency: This system promotes accountability and transparency in local tax operations, building trust among taxpayers.
  • Revenue Impact: The implementation of the Tax Monitoring System has positively influenced the local tax revenue, indicating improved compliance and collection rates.

Keywords : Implementation, Local Tax Revenue, Electronicization, Tax Collection, Efficiency

https://doi.org/10.21070/ijins.v26i1.964
Article View

References

D. K. Sari and N. R. Herawati, "Implementasi Program E-Retribusi Pasar sebagai Upaya Pemerintah Kota Semarang Mewujudkan Good Governance Tahun 2019," Journal of Politic and Government Studies, vol. 10, no. 4, pp. 10-20, 2021.

V. Situmorang, Y. Pratama, R. A. Sianturi, and A. M. Sinaga, "Perancangan Aplikasi 'Siappara' untuk Pelaporan Setoran E-Retribusi Pasar Kabupaten Humbang Hasundutan," Jurnal Komputer dan Informatika, vol. 9, no. 2, pp. 253-262, 2021.

M. S. Fajar, A. P. Atmaja, and H. Kusbandono, "Sistem Manajemen Pembayaran Retribusi Pasar di Kabupaten Madiun Menggunakan Smart Card," Jurnal Cakrawala Ilmiah, vol. 1, no. 4, pp. 587-596, 2021.

Suriyati, D. Lannai, and A. Junaid, "Analisis Penerapan Sistem Elektronik (Online) Pajak Dalam Meningkatkan Kepatuhan Wajib Pajak Pada KPP Makassar Barat," Journal of Accounting Finance (JAF), pp. 58-73, 2022.

S. Irianto, "Memperkenalkan studi sosiolegal dan implikasi metodologisnya," in Metode Penelitian Hukum: Konstelasi dan Refleksi, S. Irianto and Shidarta, Eds. Jakarta: Yayasan Obor Indonesia, 2011, pp. 2.

Mardiasmo, Perpajakan, Politik, Sosial dan Sejarah, Yogyakarta: CV. Andi, 2013.

I. Mawardi, "Pajak Sidoarjo Pulih Lebih Cepat," Harian Disway, 2023.

E. Bastian, "Pemaparan Bank Jatim tentang Implementasi Elektronifikasi Transaksi Pemerintah Daerah," Forum Group Discussion Badan Pelayanan Pajak Daerah, Kabupaten Sidoarjo, Jun. 13, 2023.

Kabupaten Sidoarjo, "Peraturan Daerah Kabupaten Sidoarjo Nomor 6 Tahun 2021 Tentang Sistem Pajak Derah Secara Elektronik," Lembaran Daerah Kabupaten Sidoarjo, vol. 2021, no. 23, Seri D, Tambahan Lembaran Daerah Kabupaten Sidoarjo, no. 111, 2021.

I. M. Putra, Perpajakan Edisi: Tax Amnesty, Yogyakarta: Anak Hebat Indonesia, 2020.

M. Raihan et al., "Penerimaan Pajak Daerah Kota Bandar Lampung Sebelum Dan Sesudah Penggunaan Tapping Box," IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, 2021.

M. Fitryan, "Proses Pemasangan Tax Mon," Hasil Wawancara Pribadi: Badan Pelayanan Pajak Daerah Kabupaten Sidoarjo, Jul. 12, 2023.

Ishaq, Pengantar Hukum Indonesia (PHI) - Dasar Dasar Ilmu Hukum, Rajawali Pers, ed., 2014.

Supriyati, "Tantangan demokratisasi dalam upaya meningkatkan kepatuhan wajib pajak," Jurnal Aset (Akuntansi Dan Riset), vol. 9, no. 2, pp. 59–72, 2017.

S. S. Hantoyo, Kertahadi, dan S. R. Handayani, "Pengaruh Penghindaran Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak di Kantor Pelayanan Pajak Pratama Tegal)," Jurnal Perpajakan (JEJAK), vol. 9, no. 1, pp. 81-109, 2016.

A. Widyastuti, "Faktor-Faktor Yang Berpengaruh Terhadap Pencegahan Tax Evasion Pada Pemanfaatan Alat Perekaman Data Transaksi Usaha Di Badan Pengelolaan Keuangan Dan Aset Daerah Kota Yogyakarta," Program Pasca Sarjana Fakultas Bisnis Dan Ekonomika Program Studi Magister Akuntansi, Universitas Islam Indonesia Yogyakarta, Yogyakarta, 2022.

Badan Pelayanan Pajak Daerah, "Perolehan Pajak Daerah Kabupaten Sidoarjo," Data Sie Pajak Daerah Kabupaten Sidoarjo, 2023.

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Downloads

Download data is not yet available.

Metrics

Metrics Loading ...