Compliance Risk Management (CRM) Ditinjau dari Persepsi Pengguna
Abstract
Compliance Risk Management (CRM) continues to be developed through DJP Director Circular Letter No. SE-39/PJ/2021 by implementing the Big Data Analytics (BDA) concept. This study aims to evaluate the effectiveness of using the CRM information system at KPP Pratama Jakarta Palmerah based on user perceptions through the Technology Acceptance Model (TAM). This study combines elements of quantitative and qualitative methods with concurrent triangulation. The data used includes primary data in questionnaires and interviews with users, Account Representative and Tax Auditor. This study concluded that CRM information system meets the elements of perceived usefulness and perceived ease of use. However, users still face various obstacles while operating CRM. The results of this study also propose several suggestions from users for improving and developing CRM in the future. In addition, this study is expected to be a reference for DJP in developing CRM analysis tools.
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References
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The Organisation for Economic Co-operation and Development (OECD). (n.d.). Tax-to-GDP ratio Revenue Statistics in Asia and the Pacific 2023 ─ Indonesia Range Asia and Pacific Indonesia. https://doi.org/10.9
Venkatesh, V., & Bala, H. (2008). Technology acceptance model 3 and a research agenda on interventions. Decision Sciences, 39(2), 273–315. https://doi.org/10.1111/j.1540-5915.2008.00192.x
Wahyudin, D. (2022). The Effectiveness of Tax Audit as a Self Assessment System Supervision Measures and Tax Revenue Support (Study at the Large Tax Office 4). Ilomata International Journal of Tax and Accounting, 3(3), 258–271. https://doi.org/10.52728/ijtc.v3i3.501
Astuti, T. P., & Gunadi. (2021). Analisis Pemeriksaan Pajak dengan Model Compliance Risk Management (CRM) dalam Meningkatkan Penerimaan Pajak pada KPP Pratama Senen. Syntax Literate: Jurnal Ilmiah Indonesia, 6(2), 1044–1061.
Atayah, O. F., & Alshater, M. M. (2021). Audit and Tax in The Context of Emerging Technologies: A Retrospective Analysis, Current Trends, and Future Opportunities. International Journal of Digital Accounting Research, 21(May), 95–128. https://doi.org/10.4192/1577-8517-v21_4
Chalu, H., & Mzee, H. (2018). Determinants of Tax Audit Effectiveness in Tanzania. Managerial Auditing Journal, 33(1), 35–63. https://doi.org/10.1108/MAJ-06-2016-1390
Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly, 13(No. 3), 319–340.
Diamendia, T., & Setyowati, M. S. (2021). Analisis Kebijakan Compliance Risk Management Berbasis Machine Learning pada Direktorat Jenderal Pajak. Jurnal BPPK, 15(1), 289–298.
Kislina, D. A. M., & Wijaya, S. (2022). Tax Audit: Implementation of Compliance Risk Management. Jambura Equilibrium Journal, 4(2). http://ejurnal.ung.ac.id/index.php/equij
Nabila, H. A., & Fitriandi, P. (2021). Implementasi Compliance Risk Management sebagai Decision Support System dalam Kegiatan Penagihan di Direktorat Jenderal Pajak. Jurnal Pajak Indonesia, 5(2), 67–82. www.jurnal.pknstan.ac.id/index.php/JPI
Organisation For Economic Co-Operation And Development (OECD). (2010). Programs to Reduce the Administrative Burden of Tax Regulations (follow-up report).
Organisation For Economic Co-Operation And Development (OECD). (2021). Tax Administration. Comparative Information on OECD and Other Advanced and Emerging Economies. OECD. https://doi.org/10.1787/cef472b9-en
Palil, M. R., Malek, M. M., & Jaguli, A. R. (2016). Issues, Challenges and Problems with Tax Evasion: The Institutional Factors Approach. Gadjah Mada International Journal of Business, 18(2), 187–206. http://journal.ugm.ac.id/gamaijb
Panjaitan, R., & Siburian, T. M. (2021). Analysis of Tax Supervision and Audit on Compliance with Fiscus Competence as Moderating Variable in Indonesia. International Journal of Economics, Commerce and Management, IX(6), 167–192. http://ijecm.co.uk/
Phinanti, E., & Tobing, A. L. (2023). Compliance Risk Management On Indonesian Taxation: Is It As Good As Expected? JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 10(2), 186–193. https://doi.org/10.30656/jak.v10i2.6218
Rizal, H. Z., & Maradona, A. F. (2022). Penerapan Compliance Risk Management (CRM) Engine dalam Pemeriksaan Pajak di Indonesia. Relasi : Jurnal Ekonomi, 18(2), 96–115.
Saptono, P. B., & Khozen, I. (2022). How Should Taxpayers Respond the Tax Authority Supervision? Jurnal Analisis Bisnis Ekonomi, 19(2), 133–148. https://doi.org/10.31603/bisnisekonomi.v19i2.4886
Shavitri, L. P. D., & Darma, G. S. (2020). Pengaruh Implementasi Kebijakan Pemeriksaan dan Forensik Digital terhadap Kualitas Pemeriksaan dan Keberhasilan Penerimaan Pajak. E-Jurnal Akuntansi, 30(10), 2682–2697. https://doi.org/10.24843/eja.2020.v30.i10.p19
Sukma, E. A., Hadi, M., & Nikmah, F. (2019). Pengaruh Technology Acceptance Model (TAM) dan Trust terhadap Intensi Pengguna Instagram. Jurnal Riset Ekonomi Dan Bisnis, 12(No. 2), 112–121.
Surat Edaran Direktur Direktorat Jenderal Pajak No. SE-24/PJ/2019 (2019).
Surat Edaran Direktur Direktorat Jenderal Pajak No. SE-39/PJ/2021 (2021).
Surat Edaran Direktur Jenderal Pajak Nomor SE-24/PJ/2019 Tentang Implementasi Compliance Risk Management Dalam Kegiatan Ekstensifikasi, Pengawasan, Pemeriksaan, Dan Penagihan Di Direktorat Jenderal Pajak (2019).
Suryadi, T. L., & Subardjo, A. (2019). Pengaruh Kepatuhan Wajib Pajak, Penagihan Pajak dan Pemeriksaan Pajak Terhadap Penerimaan Pajak. Jurnal Ilmu Dan Riset Akuntansi , Vol 8(No. 4), 1–22.
The Organisation for Economic Co-operation and Development (OECD). (n.d.). Tax-to-GDP ratio Revenue Statistics in Asia and the Pacific 2023 ─ Indonesia Range Asia and Pacific Indonesia. https://doi.org/10.9
Venkatesh, V., & Bala, H. (2008). Technology acceptance model 3 and a research agenda on interventions. Decision Sciences, 39(2), 273–315. https://doi.org/10.1111/j.1540-5915.2008.00192.x
Wahyudin, D. (2022). The Effectiveness of Tax Audit as a Self Assessment System Supervision Measures and Tax Revenue Support (Study at the Large Tax Office 4). Ilomata International Journal of Tax and Accounting, 3(3), 258–271. https://doi.org/10.52728/ijtc.v3i3.501
Published
2024-06-28
How to Cite
WINAHYU, Levana Virginia; NURYANAH, Siti.
Compliance Risk Management (CRM) Ditinjau dari Persepsi Pengguna.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 6, june 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/115107>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i06.p03.
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