SISTEM INFORMASI AKUNTANSI BERBASIS BLOCKCHAIN: PENDEKATAN ALTERNATIF UNTUK MENINGKATKAN KEPATUHAN PAJAK
DOI:
https://doi.org/10.22437/jmk.v14i2.44501Abstract
Data dari Organization for Economic Co-operation and Development (OECD) menunjukkan bahwa proporsi rasio pajak Indonesia terhadap Produk Domestik Bruto (PDB) pada tahun 2019-2020 berada di posisi ketiga terbawah, yaitu 10,1%. Hal ini menunjukkan bahwa kepatuhan pajak di Indonesia masih rendah dibandingkan dengan negara lain. Sistem informasi akuntansi yang efektif diperlukan agar perusahaan dapat menerapkan, mencatat dan melaporkan prosedur yang tepat dalam kepatuhan pajak. Ketidakpatuhan dapat menimbulkan berbagai konsekuensi, mulai dari sanksi finansial hingga investigasi kriminal yang mengancam daya saing perusahaan. Oleh karena itu, OECD menyelidiki berbagai pendekatan untuk meningkatkan kepatuhan pajak bisnis, termasuk teknologi blockchain. Meskipun penelitian blockchain terus berkembang, belum ada yang melihat bagaimana teknologi ini dapat mempengaruhi sektor pajak. Manajemen kepatuhan pajak sering kali didefinisikan sebagai area tanggung jawab perusahaan yang independen karena memastikan kepatuhan pajak dalam proses bisnis adalah tugas yang kompleks dan menantang. Meskipun demikian, kepatuhan pajak harus dimasukkan ke dalam proses bisnis untuk memungkinkan kepatuhan sesuai desain dan menghasilkan proses yang efisien. Kami menyelidiki apakah teknologi blockchain dapat meningkatkan kepatuhan pajak dengan merancang proses bisnis yang sesuai. Kami menyediakan desain konseptual dan prototipe untuk mengimplementasikan proses yang patuh dalam konteks pajak pertambahan nilai untuk mencapai tujuan ini
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