Transformasi Pelaporan Digital Pajak: Edukasi Pemahaman e-Filling, e-Billing dan e-SPT [Digital Tax Reporting Transformation: Educating Understanding of e-Filing, e-Billing, and e-SPT]
DOI:
https://doi.org/10.47679/ib.20251226Keywords:
E-Billing, E-Filing, E-SPT, Literasi Digital, Pajak, TransformasiAbstract
Digital transformation is a crucial step in the reform of Indonesia's taxation system. However, many taxpayers, particularly from non-corporate sectors, are still unfamiliar with e-Filing, e-Billing, and e-SPT services. This community service activity aims to enhance digital tax literacy through education and practical training for community groups around SMAN 1 Mojokerto. The implementation method consists of preparation, execution, and evaluation stages. The results of the activity show an improvement in participants' understanding and ability to use the DJP Online platform. Participatory education has proven effective in increasing digital tax literacy.
Abstrak. Transformasi digital merupakan langkah penting dalam reformasi sistem perpajakan Indonesia. Namun, masih banyak wajib pajak, khususnya dari kalangan non-korporasi, yang belum familiar dengan layanan e-Filing, e-Billing, dan e-SPT. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi perpajakan digital melalui edukasi dan pelatihan praktis kepada kelompok masyarakat di sekitar SMAN 1 Mojokerto. Metode pelaksanaan terdiri dari tahap persiapan, pelaksanaan, dan evaluasi. Hasil kegiatan menunjukkan peningkatan pemahaman dan kemampuan peserta dalam menggunakan platform DJP Online. Edukasi yang dilakukan secara partisipatif terbukti efektif dalam meningkatkan literasi perpajakan digital.
References
Febrianti, L., & Hidayat, A. (2022). Efektivitas program sosialisasi perpajakan digital di sekolah menengah atas. Jurnal Pengabdian Kepada Masyarakat, 3(1), 25–35.
Jogiyanto, H. M. (2017). Sistem informasi keuangan dan pajak berbasis teknologi informasi. Yogyakarta: Penerbit Andi.
Mardiasmo. (2018). Perpajakan edisi terbaru. Yogyakarta: Andi.
Putri, D. N., & Nugroho, A. (2020). Pengaruh literasi pajak terhadap kepatuhan wajib pajak dengan pemanfaatan e-Filing sebagai variabel mediasi. Jurnal Akuntansi Multiparadigma, 11(3), 527–542.
Rahmah, R. A., & Fadilah, R. (2019). Analisis efektivitas penggunaan e-Billing dalam meningkatkan kepatuhan wajib pajak. Jurnal Pajak dan Keuangan Negara, 6(1), 45–58.
Saputra, R. D., & Setiawan, I. (2020). Penerapan teknologi informasi dalam sistem administrasi perpajakan digital. Jurnal Teknologi dan Informasi, 8(1), 33–40.
Suryani, T., & Pramudito, A. (2021). Pengaruh sosialisasi perpajakan dan kemudahan e-Filing terhadap kepatuhan pajak. Jurnal Ilmu dan Riset Akuntansi, 10(4), 1–17.
Susanto, A. (2015). Sistem informasi akuntansi: Struktur pengendalian risiko pengembangan. Bandung: Lingga Jaya.
Wijaya, A., & Rachmawati, N. (2022). Strategi adopsi teknologi digital pada UMKM: Studi kasus pelatihan perpajakan digital. Jurnal Ekonomi dan Teknologi, 13(2), 45–59.
Wulandari, E., & Harsono, M. (2018). Faktor yang mempengaruhi minat wajib pajak menggunakan e-SPT. Jurnal Riset Akuntansi dan Keuangan, 6(2), 98–110.
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright and License Agreement
In submitting the manuscript to the journal, the authors certify that:
- They are authorized by their co-authors to enter into these arrangements.
- The work described has not been formally published before, except in the form of an abstract or as part of a published lecture, review, thesis, or overlay journal. Please also carefully read BIB's Posting Your Article Policy at https://www.ukinstitute.org/journals/ib/about/editorialPolicies#custom-3
- That it is not under consideration for publication elsewhere,
- That its publication has been approved by all the author(s) and by the responsible authorities tacitly or explicitly of the institutes where the work has been carried out.
- They secure the right to reproduce any material that has already been published or copyrighted elsewhere.
- They agree to the following license and copyright agreement.
Copyright
Authors who publish with Journal of Indonesia Berdaya agrees to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under an Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
Licensing for Data Publication
Journal of Indonesia Berdaya use a variety of waivers and licenses, that are specifically designed for and appropriate for the treatment of data:
- Open Data Commons Attribution License, http://www.opendatacommons.org/licenses/by/1.0/ (default)
- Creative Commons CC-Zero Waiver, http://creativecommons.org/publicdomain/zero/1.0/
- Open Data Commons Public Domain Dedication and Licence, http://www.opendatacommons.org/licenses/pddl/1-0/
Other data publishing licenses may be allowed as exceptions (subject to approval by the editor on a case-by-case basis) and should be justified with a written statement from the author, which will be published with the article.
Journal of Indonesia Berdaya is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
