Research Article
E-Readiness of Blockchain Technology in Modernization of Tax Administration in Indonesia
@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
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
