Proceedings of the 1st International Symposium on Indonesian Politics, SIP 2019, 26-27 June 2019, Central Java, Indonesia

Research Article

E-Readiness of Blockchain Technology in Modernization of Tax Administration in Indonesia

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  • @INPROCEEDINGS{10.4108/eai.25-6-2019.2288017,
        author={Samuel Martin Fernando Saragih and Milla Sepliana Setyowati},
        title={E-Readiness of Blockchain Technology in Modernization of Tax Administration in Indonesia},
        proceedings={Proceedings of the 1st International Symposium on Indonesian Politics, SIP 2019, 26-27 June 2019, Central Java, Indonesia},
        publisher={EAI},
        proceedings_a={ISIP},
        year={2019},
        month={9},
        keywords={blockchain e-readiness modernization of tax administration},
        doi={10.4108/eai.25-6-2019.2288017}
    }
    
  • Samuel Martin Fernando Saragih
    Milla Sepliana Setyowati
    Year: 2019
    E-Readiness of Blockchain Technology in Modernization of Tax Administration in Indonesia
    ISIP
    EAI
    DOI: 10.4108/eai.25-6-2019.2288017
Samuel Martin Fernando Saragih1,*, Milla Sepliana Setyowati2
  • 1: Bachelor Student Department of Fiscal Administration Sciences, Universitas Indonesia, Indonesia
  • 2: Department of Fiscal Administration Sciences, Universitas Indonesia, Indonesia
*Contact email: samuelsaaragih@gmail.com

Abstract

Tax administration has a vital role in tax system. In consequence, improvement is needed one of which is done by modernizing tax administration. One of modernization of tax administration initiated in Indonesia is using blockchain technology. This thesis aims to describe the benefits, analyze factors, and analyze e-Readiness of blockchain technology usage in modernizing tax administration in Indonesia. This study uses a qualitative approach and qualitative data analysis techniques. From the results of in-depth interviews and literature studies, it is shown some factors that influence the use of blockchain technology in the modernization of tax administration which consist of infrastructure, skills, and government policies. E-Readiness will be reviewed from three perspectives: government policy, infrastructures, and penetration of blockchain technology