Analysis of the Effectiveness of the Implementation of E-Bupot 23/26 to Improve Taxpayer Compliance (Case Study at PT Surya Energy Anugerah Lestari 2020–2021)

DOI

10.2991/978-2-38476-104-3_20How to use a DOI?

Keywords

Effectiveness; E-Bupot; Taxpayer Compliance; Income Tax; Policy Reform; Digital Governance

Abstract

E-Bupot 23/26 is a web-based application published to facilitate tax administration, especially for tax with holders, where by using this application their job in fulfilling their tax obligations becomes simpler, easier, and more efficient. PT Surya Energy Anugerah Lestari as a tax withholder is a service company engaged in oil and gas. To support the company’s operational activities, PT Surya Energy Anugerah Lestari carries out several transactions which are the object of article-23 income tax withholding. The purpose of this study was to analyze the effectiveness of the implementation of E- 23/26 in increasing taxpayer compliance at PT Surya Energy Anugerah Lestari. This study used a descriptive qualitative approach. The data was obtained from the tax recapitulation on the withholding of article-23 income tax at PT Surya Energy Anugerah Lestari as well as interviews with the parties concerned. The results showed the implementation of E-Bupot at PT Surya Energy Anugerah Lestari, in terms of the accuracy of program targets, program campaign, program objectives, and monitoring were effective in facilitating taxpayers to make and report income tax article 23 as was done. The application of this application is also categorized as effective in increasing taxpayer compliance.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Irawati
AU  - Agus Subagiyo
AU  - Nadiah Abidin
AU  - Yuniati
PY  - 2023
DA  - 2023/09/29
TI  - Analysis of the Effectiveness of the Implementation of E-Bupot 23/26 to Improve Taxpayer Compliance (Case Study at PT Surya Energy Anugerah Lestari 2020–2021)
BT  - Proceedings of the  Fourth International Conference on Administrative Science (ICAS 2022)
PB  - Atlantis Press
SP  - 178
EP  - 184
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-104-3_20
DO  - 10.2991/978-2-38476-104-3_20
ID  - 2023
ER  -