Ease of Administration in Tax Obligations in the Industrial Era 4.0

Fitria Arianty

2019

Abstract

At present the impact of the 4.0 industrial revolution on taxation can be seen in various forms of taxation services with online systems in fulfilling various tax obligations. Application-based taxation services that can be accessed by taxpayers include e-registration, e-filing, e-billing and e-invoicing, and Indonesia will continue to expand application-based tax services to fulfill other tax obligations. This paper discusses about the principle of ease of administration in fulfilling various tax obligations in the face of the industrial era 4.0. The research methodology used is descriptive analysis, data obtained from literature studies and documentation studies. The results of the study show that the advancement of information technology in the industrial revolution 4.0 can be used to build a better, more integrated, more efficient and accountable tax administration so that it can simplify tax administration. The things that must be considered, the industrial revolution does not change the basic principles of taxation such as equity, certainty, convenience, and economy. The practical implication of this study is that tax officers are expected to be able to take advantage of the momentum of industrial revolution 4.0 by increasing internet-based tax services so that the fulfillment of tax obligations becomes easier and more efficient.

Paper Citation

in Harvard Style

Arianty F. (2019). Ease of Administration in Tax Obligations in the Industrial Era 4.0. In Proceedings of the 4th International Conference of Vocational Higher Education - Volume 1: ICVHE, ISBN 978-989-758-530-2, pages 75-83. DOI: 10.5220/0010030600002967

in Bibtex Style

@conference{icvhe19,
author={Fitria Arianty},
title={Ease of Administration in Tax Obligations in the Industrial Era 4.0},
booktitle={Proceedings of the 4th International Conference of Vocational Higher Education - Volume 1: ICVHE,},
year={2019},
pages={75-83},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010030600002967},
isbn={978-989-758-530-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th International Conference of Vocational Higher Education - Volume 1: ICVHE,
TI - Ease of Administration in Tax Obligations in the Industrial Era 4.0
SN - 978-989-758-530-2
AU - Arianty F.
PY - 2019
SP - 75
EP - 83
DO - 10.5220/0010030600002967