Main Article Content
Abstract
Directorate-General of Tax (DJP) consistently reforms its tax administration system, among others by upgrading the Directorate-General of Tax Information System (SIDPJ) application to improve the previous application and therefore enable the tax officers for more efficient and effective work. The research aims to analyze the effectiveness of the Directorate-General of Tax Information System (SIDJP) to improve employee performance in 2021 (A Case Study at the Pasar Rebo Small Tax Office). The method used in the research was qualitative-descriptive using interviews, observation, and documentation to collect the data. The result of the research on the effectiveness of the SIDJP application shows that it has been effective in improving employee performance, as evidenced by the result of the interviews where employees find that they were facilitated in performing tax administration particularly tax administration and monitoring. However, the facts on the ground show that there were problems with the speed of access and occasional offline/downtime. Therefore, the recommended input for the system is to upgrade the SIDJP application with a more modern display and user-friendly layout to increase the storage and upgrade the server and bandwidth for faster data sending and receiving.
Keywords
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
- Afandi, P. (2018). Manajemen Sumber Daya Manusia : Teori, Konsep dan Indikator (1st ed.). Penerbit Zanafa. https://inlislite.uin-suska.ac.id/opac/detail-opac?id=25712
- Alireza, V., Mohammadreza, Y., Zin, R. M., Yahaya, N., & Noor, N. M. (2014). An enhanced multi-objective optimization approach for risk allocation in public–private partnership projects: a case study of Malaysia. Canadian Journal of Civil Engineering, 41(2), 164–177. https://doi.org/10.1139/cjce-2013-0342
- Ansell, C., & Gash, A. (2007). Collaborative governance in theory and practice. Journal of Public Administration Research and Theory, 18(4), 543–571. https://doi.org/10.1093/jopart/mum032
- Brondolo, J., Silvani, C., Leborgne, E., & Bosch, F. (2008). Tax Administration Reform and Fiscal Adjustment: The Case of Indonesia (08/129; Tax Administration Reform and Fiscal Adjustment). https://www.imf.org/external/pubs/ft/wp/2008/wp08129.pdf
- Budiman, F., & Arza, F. I. (2013). Pendekatan Technology Acceptance Model Dalam Kesuksesan Implementasi Sistem Informasi Manajamen Daerah. Jurnal Wahana Riset Akuntansi, 1(1), 87–110. https://doi.org/https://doi.org/10.24036/wra.v1i1.2315
- Cahyadini, A., Dewi, S., Sugiharti, D. K., & Muttaqin, Z. (2021). Direct Tax for Digital Platform During the COVID-19 Pandemic: Study in Indonesia. Journal of Southwest Jiaotong University, 56(2), 271–280. https://doi.org/10.35741/issn.0258-2724.56.2.22
- Capistrano, E. P. (2020). Determining e-government trust: An Information Systems Success Model Approach to the Philippines’ Government Service Insurance System (GSIS), the Social Security System (SSS), and the Bureau of Internal Revenue (BIR). Philippine Management Review, 27, 57–58. https://pmr.upd.edu.ph/index.php/pmr/article/view/342
- Cox, S. P., & Eger III, R. J. (2006). Procedural complexity of tax administration: the road fund case. Journal of Public Budgeting, Accounting & Financial Management, 18(3), 259–283. https://doi.org/10.1108/JPBAFM-18-03-2006-B001
- Das, S., & Raja, D. R. (2015). Susceptibility analysis of landslide in Chittagong City Corporation Area, Bangladesh. International Journal of Environment, 4(2), 157–181. https://doi.org/10.3126/ije.v4i2.12635
- Diller, M., Asen, M., & Späth, T. (2020). The effects of personality traits on digital transformation: Evidence from German tax consulting. International Journal of Accounting Information Systems, 37, 100455. https://doi.org/10.1016/j.accinf.2020.100455
- Duncan, W. J. (1999). Management: Ideas and Actions (Advances in Contemporary) (2nd ed.). Oxford University Press. https://www.amazon.com/Management-Ideas-Actions-Advances-Contemporary/dp/0195118472
- Fang, H., Su, Y., & Lu, W. (2022). Tax incentive and corporate financial performance: Evidence from income tax revenue sharing reform in China. Journal of Asian Economics, 81, 101505. https://doi.org/10.1016/j.asieco.2022.101505
- Faúndez-Ugalde, A., Mellado-Silva, R., & Aldunate-Lizana, E. (2020). Use of artificial intelligence by tax administrations: An analysis regarding taxpayers’ rights in Latin American countries. Computer Law & Security Review, 38, 105441. https://doi.org/10.1016/j.clsr.2020.105441
- Gie, T. L. (1992). Administrasi Perkantoran Modern (4th ed.). Liberty. https://opac.perpusnas.go.id/DetailOpac.aspx?id=664536
- Glogowsky, U. (2020). Behavioral Responses to Inheritance and Gift Taxation: Evidence from Germany (No. 8628; CESIfo Working Papers). https://ideas.repec.org/p/ces/ceswps/_8628.html
- Handayaningrat, S. (1990). Pengantar Studi Ilmu Administrasi dan Manajemen (10th ed.). Penerbit Haji Masagung. https://opac.perpusnas.go.id/DetailOpac.aspx?id=188936
- Handoko, I., Aimon, H., & Syofyan, E. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Perekonomian Dan Penerimaan Pajak Di Indonesia. Jurnal Kajian Ekonomi, 3(05), 1–13. http://ejournal.unp.ac.id/index.php/ekonomi/article/view/4158
- Harahap, W. R. (2020). Profesi Arsiparis Sebagai Sumber Daya Manusia Dalam Mengelola Arsip Statis. Pustaka Karya : Jurnal Ilmiah Ilmu Perpustakaan Dan Informasi, 8(1), 63. https://doi.org/10.18592/pk.v7i15.3759
- Henry, N. (1975). Paradigms of Public Administration. Public Administration Review, 35(4), 378. https://doi.org/10.2307/974540
- Irawan, B., & Budiono, T. (2019). Analisis Pemeriksaan Pajak Dalam Rangka Optimalisasi Penerimaan Negara di Sektor Perpajakan. Transparansi : Jurnal Ilmiah Ilmu Administrasi, 7(2), 142–155. https://doi.org/10.31334/trans.v7i2.44
- Lhoka, N. L. P. D. P., & Sukartha, I. M. (2020). Pengaruh E-SPT, Sanksi, Sosialisasi, Pengetahuan Perpajakan, dan Moralitas pada Kepatuhan Wajib Pajak. E-Jurnal Akuntansi, 30(7), 1699. https://doi.org/10.24843/EJA.2020.v30.i07.p07
- Lim, S. A., & Indrawati, L. (2019). Tinjauan Teoritis Efektivitas Pemeriksaan Pajak Di Indonesia. BIP’s Jurnal Bisnis Perspektif, 11(1), 37–58. https://doi.org/10.37477/bip.v11i1.14
- Marcillo-Delgado, J. C., Alvarez-Garcia, A., & García-Carrillo, A. (2022). Communication strategies on risk and disaster management in South American countries. International Journal of Disaster Risk Reduction, 76, 102982. https://doi.org/10.1016/j.ijdrr.2022.102982
- Mardiasmo. (2018). Perpajakan (20th ed.). Andi Publisher. https://opac.perpusnas.go.id/DetailOpac.aspx?id=683639
- Nasution, N. A. (2020). Income Tax Analysis of E-Commerce Transactions in Indonesia. Proceedings Of The International Seminar, 117–130. https://jurnal.pancabudi.ac.id/index.php/seminarperpajakan/article/view/836
- Paramitha, P. D. A., & Supadmi, N. L. (2021). Reformasi Administrasi Perpajakan, Implementasi Penerapan E-Faktur dan Kepatuhan Pelaporan Wajib Pajak. E-Jurnal Akuntansi, 31(3), 540. https://doi.org/10.24843/EJA.2021.v31.i03.p02
- Pérez, F. M., Martinez, J. V. B., & Fonseca, I. L. (2021). Strategic IT alignment Projects. Towards Good Governance. Computer Standards & Interfaces, 76, 103514. https://doi.org/10.1016/j.csi.2021.103514
- Pohan, C. A. (2017). Pembahasan Komprehensif Pengantar Perpajakan Teori Dan Konsep Hukum Pajak (2nd ed.). Mitra Wacana Media. https://www.mitrawacanamedia.com/pembahasan-komprehensif-pengantar-perpajakan-teori-dan-konsep-hukum-pajak-edisi-2
- Prabowo, O. M., & Indarto, I. (2018). Efektivitas Pelaksanaan Reformasi Perpajakan. Jurnal Riset Ekonomi Dan Bisnis, 11(3), 220. https://doi.org/10.26623/jreb.v11i3.1144
- Putra, W. E., Kusuma, I. L., & Dewi, M. W. (2019). Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak ( Studi Kasus pada Wajib Pajak Orang Pribadi dan Badan di Wilayah Kota Jambi. Jurnal Akuntansi Dan Pajak, 20(1), 43. https://doi.org/10.29040/jap.v20i1.360
- Saputra, R. (2014). Analisis Penggunaan Aplikasi Sistem Informasi Direktorat Jenderal Pajak (Sidjp) dan Kinerja Pegawai (Studi pada Kantor Pelayanan Pajak Pratama Surabaya Gubeng). Jurnal Mahasiswa Perpajakan2, 3(1), 1–11. http://perpajakan.studentjournal.ub.ac.id/index.php/perpajakan/article/view/61
- Setiowati, Y. D., Fauzi, A., & Sumiati, A. (2020). Pengaruh Kepatuhan Wajib Pajak Perusahaan dan Audit Pajak Terhadap Pendapatan Pajak Penghasilan Perusahaan : Studi Kasus di Kantor Pelayanan Pajak Jakarta Kebayoran Lama. Jurnal Bisnis Manajemen Dan Keuangan, 1(2), 407–415. http://pub.unj.ac.id/index.php/jbmk/article/view/114/133
- Simanjuntak, P. (2011). Manajemen Hubungan Industrial (1st ed.). Lembaga Penerbit Fakultas Ekonomi UI. https://opac.perpusnas.go.id/DetailOpac.aspx?id=861711
- Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D – MPKK (I). Alfabeta. https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/
- Tarczynski, W., Tarczynska-Luniewska, M., & Majewski, S. (2020). The value of the company and its fundamental strength. Procedia Computer Science, 176, 2685–2694. https://doi.org/10.1016/j.procs.2020.09.331
- Viola, C., Toma, P., Manta, F., & Benvenuto, M. (2021). The more you know, the better you act? Institutional communication in Covid-19 crisis management. Technological Forecasting and Social Change, 170, 120929. https://doi.org/10.1016/j.techfore.2021.120929
- Walsh, K. (2012). Understanding Taxpayer Behaviour – New Opportunities for Tax Administration. The Economic and Social Review, 4(3), 451–475. https://www.esr.ie/article/view/46
- Widodo, S. E. (2015). Manajemen Pengembangan Sumber Daya Manusia (1st ed.). Pustaka Pelajar. https://pustakapelajar.co.id/buku/manajemen-pengembangan-sumber-daya-manusia/
- Zulkarnain. (2012). Pengaruh Kinerja Pegawai Terhadap Efektivitas Organisasi di Kantor Kecamatan Kelapa Dua Kabupaten Tangerang [Universitas Sultan Ageng Tirtayasa]. http://eprints.untirta.ac.id/37/