Suchergebnisse

Salah satu aktivitas pemerintah adalah memungut pajak. Wajib pajak (WP) kian hari terus bertambah seiring dengan program pemerintah mewujudkan yaitu masyarakat sadar pajak. Kementerian Keuangan yang membawahi Direktorat Jenderal Pajak (DJP) gencar melakukan perbaikan pelayanan perpajakannya, antara lain dengan menerapkan reformasi di bidang administrasi perpajakan. Sebelum menjadi WP maka calon WP harus melakukan pendaftaran, yang akhirnya mendapatkan Nomor Pokok Wajib Pajak (NPWP). Untuk mempermudah kegiatan mendapatkan NPWP dan untuk mewujudkan program pemanfaatan teknologi informasi (TI) untuk reformasi administrasi perpajakan, maka DJP menyelenggarakan kegiatan pendaftaran NPWP secara online yang selanjutnya disebut e-registrasi (e-reg). Sistem informasi berbasis TI ini telah diterapkan cukup lama namun masih sedikit yang memanfaatkannya bahkan cenderung stagnan. Paper ini berupaya untuk melaporkan hasil penelitian terkait analisis penggunaan teknologi informasi pada sistem administrasi perpajakan. Paper ini merupakan hasil penelitian dan merupakan penelitian survei kepada calon WP yang telah menggunakan sistem e-reg namun masih tetap datang ke Kantor Pelayanan Pajak (KPP). Analisis penelitian mengadopsi Technology Acceptance Model (TAM). Hasil analisis menunjukkan masih adanya kendala yang perlu diperbaiki dalam penerapan e-reg secara penuh sehingga nantinya tidak terjadi lagi kesulitan calon WP dalam memperoleh NPWP. One of the government's activities is to collect taxes, taxpayers are increasingly being accepted with government programs to realize tax conscious people. The Ministry of Finance in charge of the Directorate General of Taxes has improved its taxation services, including by reforming tax administration. Before becoming a taxpayer, prospective taxpayers must register the Taxpayer Identification Number (NPWP). To facilitate the activities of obtaining NPWP and to make technology use programs for tax administration reform, the government through the Directorate General of Taxes organizes online NPWP registration activities, hereinafter referred to as e-registration. This information system has been implemented for a long time but there are still few who use it and even require stagnation. This paper is published to inform the results of research related to the analysis of using the information technology in tax administration systems. This research is a survey of prospective taxpayers who have used the e-reg system but still come to the tax service office. The research analysis agrees with the concept of technology acceptance model (TAM). The results of the analysis show that there are still things that need to be improved in the application of e-reg which is fully needed, and there is no need for the difficulties of prospective taxpayers in obtaining NPWP.

User registration can have a serious impact on the success of online government services. Different services require different levels of identity assurance, and different registration processes are put in place to deliver them. But from the citizen's perspective, these processes often require a disproportionate amount of effort, which reduces users' acceptance. Typically, when sign-up to high-effort services is not mandatory, take-up is low; when it is compulsory, it causes resentment, and neither is desirable. Designers of services requiring registration currently have no way of assessing likely user acceptance at design time. We are introducing a tool that allows system designers to identify the impact of registration processes on different groups of users, in terms of workload and friction. Personas have been successfully applied to assist security designers, and we extend the concept with statistical properties, and introduce the Persona Group Calibration (PGC) exercise to calibrate the different personas for sensitivity to specific identity-related elements.

The government, specifically the Directorate General of Taxes, applies technology in the administration of taxation to facilitate the public in reporting taxes. E-registration, e-billing, and e-filling have become a form of application of tax administration technology. The application of this technology is expected to help while improving taxpayer compliance in reporting taxes owed.This research is quantitative research using primary data. Respondents are private taxpayers who have a Taxpayer Identification Number (NPWP) and are registered with KPP Pratama Semarang Selatam and KPP Semarang Tengah Satu. Analysis of research data using multiple linear regression methods with the statistic tool of the SPSS program version 23.Statistical test results show there are no constraints in the classical assumption test. The results of hypothesis testing show that all hypotheses are accepted, namely that E-registration, e-billing, and e-filling have a positive effect on taxpayer compliance.

This paper proposes a technical and Public-Private Partnership organizational framework for an electronic identification authentication and trust services (eIDAS), which can be used by private companies to access e-Government services across-borders. The study is supported by the technical scenario and policy solutions. The research is made as a part of the WP3 of an EU funded Interreg project DIGINNO. The study highlights prospects, challenges and policy measures needed to implement the proposed framework and its implication to e-government research.

This article investigates the concept of using cell-phone technology for obtaining information about unofficial (off-register) transfers in land as are commonly undertaken by the urban poor in South Africa. Since the introduction of social housing programmes in South Africa after the democratic elections in 1994, mass land distribution and housing projects have been undertaken. Formal transfer of these properties has been discouraged by policy (such as a moratorium on transfers for a period of years), and the inaccessibility of land professionals and formal processes to the poor. From the disuse of formal transfer mechanisms one can conclude that these fail, at least in part, to meet the needs of this segment of society. Cell- (mobile) phone technology penetrates urban poverty more than other interactive technologies such as the internet, largely due to the lack of access to computers and the 'digital divide'. The aim of this article is exploratory. It investigates the potential use of cell-phone technology as a means to inform authorities that a transfer of property has taken place informally or semi-formally. Such information could pave the way for a process of formal registration and hence aid the upkeep of the deeds registration system. Research into the potential use of the cell-phone as an information and communication technology (ICT) tool of land administration, particularly in the developing world, is undertaken. It is envisaged that a more detailed investigation will follow, which will include an analysis of organisational and legislative capacity. Further study in which the use of cell-phone technology in land administration is tested, taking into consideration structural/organisational factors as well as socio-economic and cultural factors and motivating factors for use, may be required.

This article investigates the concept of using cell–phone technology for obtaining information about unofficial (off–register) transfers in land as are commonly undertaken by the urban poor in South Africa. Since the introduction of social housing programmes in South Africa after the democratic elections in 1994, mass land distribution and housing projects have been undertaken. Formal transfer of these properties has been discouraged by policy (such as a moratorium on transfers for a period of years), and the inaccessibility of land professionals and formal processes to the poor. From the disuse of formal transfer mechanisms one can conclude that these fail, at least in part, to meet the needs of this segment of society. Cell– (mobile) phone technology penetrates urban poverty more than other interactive technologies such as the internet, largely due to the lack of access to computers and the 'digital divide'. The aim of this article is exploratory. It investigates the potential use of cell–phone technology as a means to inform authorities that a transfer of property has taken place informally or semi–formally. Such information could pave the way for a process of formal registration and hence aid the upkeep of the deeds registration system. Research into the potential use of the cell–phone as an information and communication technology (ICT) tool of land administration, particularly in the developing world, is undertaken. It is envisaged that a more detailed investigation will follow, which will include an analysis of organisational and legislative capacity. Further study in which the use of cell–phone technology in land administration is tested, taking into consideration structural/organisational factors as well as socio–economic and cultural factors and motivating factors for use, may be required.

Background: In order to support the achievement of trust and transparency in increasing tax compliance, one of the efforts made by the Directorate General of Taxes is to change policy, namely if previously tax collection was only carried out by an official assessment system, now a self-assessment system is applied. The implementation of this self-assessment system is also supported by the implementation of the e-Taxation System which consists of e-Registration, e-SPT, e-Filing, and e-Billing. Aim: The purpose of this study was to determine whether there was an effect of the implementation of the taxation e-System consisting of e-Registration, e-SPT, e-Filing, and e-Billing on the compliance of individual taxpayers at KPP Pratama Surabaya Pabean Cantikan. Method: This research uses a quantitative scientific approach by using primary data sources in the form of questionnaires and secondary data in the form of data from KPP Pratama Surabaya Pabean Cantikan. The questionnaires were processed as many as 100 with criteria according to research needs. Findings: The results showed that e-Registration, e-Filing, and e-Billing had a significance value of 0.05, indicating that it has no significant effect on individual taxpayer compliance at the KPP Pratama Surabaya Pabean Cantikan. This can be because e-SPT still has shortcomings such as being vulnerable to viruses so it can cause loss of tax data.