z-logo
open-access-imgOpen Access
Efisiensi Administrasi Pajak sebagai Strategi Peningkatan Kemudahan Berusaha di Indonesia
Author(s) -
Muhammad Wiryo Susilo
Publication year - 2021
Publication title -
kajian ilmiah ekonomi dan keuangan/kek (kajian ekonomi dan keuangan)
Language(s) - English
Resource type - Journals
eISSN - 2540-9999
pISSN - 1410-3249
DOI - 10.31685/kek.v5i1.707
Subject(s) - lagging , business , payment , usability , investment (military) , tax administration , administration (probate law) , finance , public economics , accounting , economics , tax reform , politics , computer science , medicine , pathology , human–computer interaction , political science , law
The COVID-19 pandemic threatens the world's investment climate, including Indonesia. Indonesia is required to increase its business ease ranking so that it can compete in attracting investment. Tax administration has an important role as one of the factors determining the ease of doing business according to the World Bank. The ease of paying taxes in Indonesia has continued to increase from time to time but is still lagging behind other countries. This study aims to analyze the efficiency of tax administration in relation to the ease of doing business in Indonesia; enrich the literature on tax administration efficiency policies; and provide recommendations for improvement of ease of doing business through efficiency of tax administration based on tax administration theory and relevant concepts of ease of doing business. This research uses a descriptive qualitative approach. The results showed that the ease of paying taxes in Indonesia is still low and there are three indicators that need to be improved, namely payment, time and filling index. The author recommends simplifying tax payment types, utilizing cashless payment methods through digital services and using Artificial Intelligence in making tax decisions.

The content you want is available to Zendy users.

Already have an account? Click here to sign in.
Having issues? You can contact us here