Analysis of Tax Innovation Breakthrough on E-Bphtb System to Minimize Fraud in the Local Revenue Office of Samarinda

Authors

  • Kristin Wulansari Politeknik Negeri Samarinda, Samarinda
  • Della Olivia Caterina Kalangit Politeknik Negeri Samarinda, Samarinda
  • Sailawati Sailawati Politeknik Negeri Samarinda, Samarinda

DOI:

https://doi.org/10.59141/jrssem.v1i12.220

Keywords:

e-government; innovation breakthrough; e-BPHTB system; fraud

Abstract

The COVID-19 pandemic is a massive health calamity that will also result in an impending global economic restructuring. The impact of COVID-19 Pandemic is extensive and has presented enormous challenges to the world as a whole. A full economic recovery from the COVID-19 is unlikely. The governments must building resilience and leading in this time of crisis to a new phase new normal in the COVID-19 pandemic. Online service (e-Government) is a solution but the challenge in the success of online service (e-Government) implementation. The purpose of this research is to define the processes, challenges and opportunities for the application of the e-BPHTB systems in the Regional Revenue Office of Samarinda. A qualitative descriptive methodology is used in this research. The results of this research suggest that the e-BPHTB system implementation has been successful. Investment in e-BPHTB systems enhances performance, efficacy and quality of service in The Local Revenue Agency of Samarinda. The result also showed that the challenges of e-BPHTB implementation, such as : the quality infrastructure system, the complicated of regional regulations, and the taxpayer’s awareness so bad.

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Published

2022-07-15

How to Cite

Wulansari, K., Caterina Kalangit, D. O. ., & Sailawati, S. (2022). Analysis of Tax Innovation Breakthrough on E-Bphtb System to Minimize Fraud in the Local Revenue Office of Samarinda. Journal Research of Social Science, Economics, and Management, 1(12), 2067 –. https://doi.org/10.59141/jrssem.v1i12.220