Design of Vat Information System to Minimize Administrative Tax Sanctions

DOI

10.2991/assehr.k.210531.045How to use a DOI?

Keywords

Information System, Value-Added Tax, Administrative Sanctions, PIECES

Abstract

The Republic of Indonesia’s government appoints certain business entities as Value Added Tax collectors (VAT), based on Regulation of the Minister of Finance of the Republic of Indonesia 37/PMK.03/2015. This creates problems for other companies, especially companies that are subsidiaries of certain business entities owned by state-owned enterprises. This study aims to examine the ideal design of a VAT information system, using Performance Information Economics Control Efficiency Services (PIECES) indicators, to reduce administrative tax sanctions. The study uses a mixed-method research approach. The results of the study conclude that a VAT-management information system that creates synergy between the head office and work units is needed, so that the issuance of tax invoices can be timely, to reduce the risk of VAT administrative sanctions. In addition, the company needs support from management, networks, adequate employee knowledge, and socialization regarding changes in the VAT-management information system.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Suci Pratiwi
AU  - Waluyo
PY  - 2021
DA  - 2021/05/31
TI  - Design of Vat Information System to Minimize Administrative Tax Sanctions
BT  - Proceedings of the Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019)
PB  - Atlantis Press
SP  - 359
EP  - 365
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210531.045
DO  - 10.2991/assehr.k.210531.045
ID  - Pratiwi2021
ER  -