The study investigates the effect of fintech on tax revenues while empirically measuring the
moderating effects of political institutions. Using the iterated GMM estimator, the study …

Saat ini otoritas pajak Indonesia giat mengalihkan pelayanan perpajakan ke sistem daring.
Salah satu layanan perpajakan tersebut adalah e-Faktur Pajak. Keberhasilan implementasi …

Penelitian ini dilatarbelakangi oleh fenomena kepatuhan wajib pajak, serta perilaku wajib
pajak yang masih mengunjungi kantor pajak. Padahal Dirjen Pajak Kementerian Keuangan …

E-SPT is one application created by the Directorate General of Taxes to help reporting
annual tax return by both individuals and corporations. It helps reduce time and cost of …

Purpose-The success of the online tax system is based on the existence quality of tax
services and ease of use of the application. The low tax ratio proves that tax compliance in …

Recently, Indonesia's tax ratio well be only 10.1% of the gross domestic product (GDP),
below the average Asia-Pacific country ratio of 19.1%, indicating a lower level of tax …

Abstract Core Tax Administration System (CTAS) adalah sistem perpajakan terbaru dalam
proses reformasi perpajakan jilid III pada pilar teknologi informasi dan basis data. CTAS …

This research delves into the intricate taxation aspects surrounding corporate taxpayers. It
examines the various dimensions of corporate taxation, including the principles governing …