Article Per Year (5 Year)
p-Index From 2019 - 2024
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This Author published in this journals
All Journal Ilomata International Journal of Tax and Accounting Sinergi International Journal of Accounting and Taxation Sinergi International Journal of Economics
Damith Gangodawilage
Sri Lanka Institute of Taxation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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SWOT Analysis of Indonesian Tax Administration Innovation in the Digitalization Era Notika Rahmi; Damith Gangodawilage
Ilomata International Journal of Tax and Accounting Vol. 3 No. 1 (2022): January 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.593 KB) | DOI: 10.52728/ijtc.v4i1.423

Abstract

With the innovation in tax administration services in Indonesia in the digitalization era, it is hoped that it can increase taxpayer compliance and is expected to continuously have a positive effect on state revenues. The purpose of this study is to analyze what are the strengths, weaknesses, opportunities and threats in the implementation of tax administration innovations in Indonesia in the Digitalization Era. The research method used is qualitative with a descriptive approach. The results of the study show that the strengths and opportunities that can be utilized are the reliability of human resources that have been fulfilled, as evidenced by the satisfaction index of DGT service users reaching a scale of 4.1. Technology that can still be developed is also a strength. The high participation of taxpayers in following the innovation policy of tax administration is a very big opportunity with the number of manual SPT users recorded which has decreased by 88.8% in the last five years. Weaknesses and threats encountered are the lack of maintenance on the server where server downs often occur during the deadline for reporting SPT. Taxpayers also admitted that they had not fully received directions on how to operate the new tax administration system. Taxpayers need to adapt to the digitalization that is being carried out. So it is the government's duty to pay extra attention to the understanding of taxpayers in the application of the digital tax administration system.
Analysis of the Effectiveness of the Implementation of the Tax Volunteer Program in Improving Compliance With the Annual Tax Return Reporting of Individuals at KPP Pratama Menteng Satu Jakarta in 2020 – 2021 Amelia Nabila; Damith Gangodawilage
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 1 (2023): Mei
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i1.8

Abstract

This study aims to analyze the effectiveness of the role of the tax volunteer program in improving compliance with the annual tax return reporting of individuals at the KPP Pratama Menteng one year 2020-2021 and determine the driving and inhibiting entities in the implementation of the tax volunteer program. The research phenomenon is the low realization of the tax revenue target, the low level of taxpayer compliance, whereas the Directorate General of taxes seeks to provide good services such as tax volunteer program. This thesis uses the theory of Duncan with indicators of achievement of objectives, integration and adaptation of this study using a qualitative research approach with descriptive research type . The Data used are primary data obtained from interviews and secondary data informants. Data collection techniques in the form of interviews , observation, documentation and source trigulation. The results showed that the effectiveness of the implementation of the tax volunteer program in improving the reporting of annual tax returns has been running according to Regulation article 1 point 9 PER-12/PJ/2021 but not yet effective, the main problem that is website unstable in Kpp Pratama Menteng one. and the part that became tax volunteers at Kpp Pratama Menteng one , only from the STIAMI Institut can be seen from the survey results because of good service in assisting the reporting of annual tax returns so that the tax volunteer program can have the opportunity to improve compliance and increase state tax revenue However, there are still inhibiting entities.
Effect of Profitability, and Leverage on Tax Avoidance In Manufacturing Companies Listed On The Stock Exchange In 2018 - 2020 Mohamad Rizqi Nurrobani; Damith Gangodawilage
Sinergi International Journal of Economics Vol. 1 No. 1 (2023): Mei
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v1i1.29

Abstract

Tax is one of the largest revenues in the APBN, but when compared to the realization with the target of tax revenue, it is still not appropriate. In this thesis, the authors indicate that this occurs because there is resistance by taxpayers in the form of tax avoidance. This study aims to determine the influence of Profitability and Leverage on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2018 – 2020. The data used in this thesis is secondary data, namely financial reports obtained from the official website of the Indonesia Stock Exchange (IDX). www.idx.com). Sampling by purposive sampling obtained a sample of 10 companies with research time during 2018 - 2020. The method of analysis used was the regression test method and used SPSS version 24 for data processing. The results of this study indicate that profitability partially has a significant positive effect on tax avoidance, leverage partially has a significant positive effect on tax avoidance. Profitability and leverage simultaneously have an influence on tax avoidance.
Co-Authors Amelia Nabila Mohamad Rizqi Nurrobani Notika Rahmi