Title:
Indonesia Core Tax System: Road Map to Implementation 2024

Authors:
Vincent Alexis Joselin, Temy Setiawan, Ernie Riswandari, Indonesia

Abstract:

This research aims to determine the effectiveness of implementing the core tax system in Indonesia which will soon be launched in 2024 by inviting several experts in the field of taxation to obtain a number of responses or explanations regarding the core tax system in Focus Group Discussion activities. This is a full qualitative research, primary data was obtained from a focus group discussion which was attended by more than 100 participants, followed by distributing questionnaires to FGD participants to find out how much knowledge they have in responding to this core tax system. As a result from the taxation experts say that it is very necessary to match NIK with NPWP so that all transactions can be automatically integrated at the tax office so that taxpayers do not need to bother taking care of their tax obligations because we only need to check or verify which is the source of income and which are objects or expenses. Meanwhile, the results of the questionnaire are that they are looking forward to seeing developments in the tax reform that will be implemented this year, where the essence of the tax system is clear, transparent and accountable. To deepen this research, researchers also searched for and summarized several countries that have successfully implemented tax reform. The outcome revealed a correlation between these reforms and an increase in taxpayer tax compliance, consequently leading to an enhancement in the Tax Ratio.

DOI: https://doi.org/10.51505/IJEBMR.2024.8604