INTRODUCTION
Tax is the main source of state revenue that comes
from the people and the collection must be in accordance with applicable laws (Wahyudin,
2020). Optimizing revenue from the tax sector is a way to realize the state's
goals, namely a just and prosperous society. One of the government's efforts to
optimize tax sector revenue is by reforming the tax system. Based on the 2020
APBD data from the Directorate General of Fiscal Balance (DJPK) prior to
adjustments due to the Covid-19 pandemic, the contribution of Regional Original
Revenue (PAD) for all provinces, districts and cities to regional income was
only around 26.49%. �(Vebiani et al.,
2022). The smallest contribution of PAD to total Regional Revenue is owned by
districts with an average of 12.81%. The largest source of PAD in the regions
comes from Regional Taxes which contribute 71.64%. The still small contribution
of PAD to regional income and the dependence of regions on Transfer Funds from
the central government is a difficult homework for the majority of regions.
Therefore, steps are needed to strengthen fiscal capacity in the regions. The
success of implementing tax policies must be supported by a good administrative
system. There needs to be continuous changes in tax administration so that
service to taxpayers is maximized. Reform of the tax system is carried out by
improving the administrative system so that the tax base is wider so that it
can optimize tax revenue by providing excellent service for taxpayers.
Modernization in taxation and tax administration is a driving factor for
success in tax collection.�
Tax modernization is an improvement in the tax system
as a whole including improving regulations, improving administration and
increasing the tax base (Mayasari & Narsa, 2020). Modernization in the tax
sector needs to be done to improve trust issues and taxpayer compliance with
taxation based on well-integrated data management (Rahayu & Lingga, 2009). The
government has been modernizing taxes since 1983. The change that occurred at
that time was the tax collection system to self-assessment. The tax collection
system is a system where taxpayers submit, pay and calculate their own tax
burden. The next change is to simplify the tax system and build an
administrative system based on digital technology. Currently, the government is
trying to provide innovation in improving the quality of tax services aimed at
making it easier for taxpayers to pay their obligations. This innovation is
expected to provide significant changes in tax revenue to support government
activities (Wowiling et al., 2022). One of the things done by the government is
digitalization in tax services based on the taxpayer database system in tax
reporting to increase tax revenue. Tax digitalization aims to realize justice
for the wider community. Justice in this case can be explained with several
perspectives, which is a basic thing that must be realized by social
institutions and is a basic personal right that cannot be sacrificed (Mashdurohatun
& Mansyur,
2015).
In today's digital era, information systems are a
necessity that can encourage developments in the field of technology.
Technology and information are increasing as evidence that information is one
of the basic needs in human life (Ginantra et al., 2020). The use of
information systems will be useful if the system is easy to use, otherwise if
the system is complicated to use it will be of little benefit generated. The
information system used specifically is able to significantly improve user
performance. The ease of obtaining access to taxation is one of the important
factors for optimizing local tax revenue. People who have access to tax
information will have a good impact on the regional tax climate. In the law,
the authority to collect taxes is delegated to local governments. Local
governments are expected to be able to answer digital challenges in optimizing
local tax revenues.
Autonomy is given to regions to encourage the
achievement of community welfare through service improvement, community
empowerment and participation (Fadhillah & Marliyah, 2022). This autonomy
is realized with the concept of Money Tracking Function, where one of the
success indicators of regional autonomy is regional independence. The Medan
city government strives to optimize tax revenue through an online monitoring
system for local taxes through transaction data recording devices. The
installation of tapping boxes will be gradually carried out in all taxpayer
business places. This innovation is expected to minimize tax abuse and be able
to realize tax management transparency. The Medan City Government installed 700
tapping boxes in various business places in 2021 with priority for business
places that have large transactions. The installation of this tapping box is
based on Medan Mayor Regulation Number 1 of 2018 concerning Registration,
Reporting, Payment of Non-UN Regional Taxes and BPHTB Through Online Systems
and Management Information Systems for reporting local taxpayer transaction
data online (Rezeki & Harahap, 2022).
Based on the number of restaurants that are currently
increasing such as coffee shops followed by an increase in the amount of income
and accompanied by recent trends. According to the 2022 SIM4D data base, the
cumulative data of restaurants is 15,000. The business included in the data
collection is with a daily turnover criterion of Rp. 300,000. This number is
accumulated since 1994, including restaurants in the categories of micro,
small, small and large enterprises. The large number of restaurants recorded
cannot be ascertained because their business activity has never been verified.
The large number of restaurants is certainly a significant potential to be
managed, so that the original source of regional income from the regional tax
sector, one of which is restaurant tax. Restaurants are a form of tax levied by
the Regional Government (Pemda). Not a few still think that the tax stated on
the receipt when buying or selling food in restaurants or cafes is Value Added
Tax (VAT). Even though the object of restaurant tax is the service provided by
the restaurant from the service of selling food/beverages consumed by buyers,
both consumed on the spot and taken home. Furthermore, the restaurant owner
will collect restaurant tax or PB1 from the services provided by the restaurant
which will then be deposited and reported on the restaurant tax. However, the
lack of knowledge about tax reporting by restaurant and caf� owners due to the
inefficiency of the existing system, this will affect the increase in local tax
revenue. The integrated system and digitization of tax reporting will make it
easier for taxpayers to carry out obligations and responsibilities for their
tax reporting. The amount of restaurant tax that can be supervised by the Medan
City Government is limited to restaurants that have made payments
systematically and registered. So that from the number of restaurant businesses
recorded since 1994, but only 500 restaurants that can currently be verified as
restaurant taxpayers, of course, this shows the magnitude of the potential lost
due to the non-integration of the tax reporting system. Currently, the Medan
City Government has made efforts in the form of an integrated system through
online local tax reporting, but not many taxpayers know this, because there are
still many taxpayers who are not aware of it, so that it can make the tax
officer go to the taxpayer in order to give a warning or check his
responsibilities as a taxpayer.
With the various efforts made above, it is expected to
be able to increase PAD so that regional dependence on transfer funds from the
central government can be reduced. Innovations made by regions in an effort to
increase regional income will be one of the keys to success. Optimization of
existing potential in the region is needed to be able to improve community
welfare. Based on this phenomenon, the author is interested in observing how
the integration of the database system and digitization of the tax system are able
to optimize the tax revenue of the Medan City Government. The purpose of this
study is to determine the effect of tax modernization and digitalization of tax
reporting on regional tax revenue at BPPRD Medan City.
Tax Payer
According
to the Tax Law Number 6 of 1983 which was amended by Law Number 16 of 2009
concerning General Provisions and Tax Procedures, a taxpayer is an individual
or entity, including taxpayers, tax collectors and tax collectors, who have the
right and tax obligations in accordance with the provisions of the tax laws and
regulations.
Taxpayer
obligations include having an NPWP, paying, withholding and reporting taxes,
being cooperative when participating in tax audits, and so on. While the rights
of taxpayers include the right to overpayment of taxes, the right to keep their
identity confidential, the right to repay and postpone payment by reporting the
reasons and the right to be exempt from tax obligations.
Tax Administration System Modernization
The
definition of the Directorate General of Tax Information System according to
the Directorate General of Taxes Regulation Number PER160/PJ/2006 dated 6
November 2006 is "an information system in tax administration in the
modern office environment of the Directorate General of Taxes using hardware
and software connected to a network in the Office Center". Meanwhile,
according to SE-19/PJ/2007 dated 13 April 2007 the Directorate General of Taxes
Information System application is "the Directorate General of Taxes
Information System application that combines all existing tax applications at
the DGT, namely SIP, SAPT, SISMIOP, GIS, and SIDJP in versions which is
now". The components of the Directorate General of Tax Information System
application are the core system, case generator, workflow system, and taxpayer
profiles.
Modernization of tax administration is the
government's effort to carry out tax reform in the form of updating the
existing tax administration system, which is included in one of the important
pillars of tax reform in addition to the other 2 pillars, namely reform of tax
policy and tax regulations. laws). Given the important position of tax
administration, the modernization of tax administration needs to be carried out
on an ongoing basis to ensure that the main objectives of the tax reform phase
can actually be achieved (Moleong, 2017). The goals of implementing a modern
tax administration system according to Pandiangan (2008:9) are maximizing tax
revenue, quality of service that supports taxpayer compliance, providing
assurance to the public that the Directorate General of Taxes has a high level
of integrity and fairness, maintaining a sense of justice and equality of
treatment in the process tax collection, tax officials are considered as highly
motivated, competent, and professional employees, continuous productivity
increases, taxpayers have the tools and mechanisms to access the necessary
information, and optimize the prevention of tax evasion.
The purpose of tax modernization is to answer the
background of tax modernization according to Rahayu, Sri and Lingga Salsalina
Ita (2009:125), namely:
1. Achieving a high level of tax compliance.
2. Achieving a high level of trust in tax
administration.
3. Achieving a high level of tax employee
productivity. (Sugiyono, 2017).
Based on research conducted by Redo and Dian (2020),
with the modernization of tax administration, DGT targets that state revenue
from the tax sector will increase and the tax ratio in Indonesia will also
increase. In addition to increasing revenue, it is also hoped that the ease of
service to taxpayers will be more excellent so that it will affect taxpayer
compliance in fulfilling their tax obligations. Trust in the community is also
expected to increase because the level of security of the data that has been
input will be safe.
Another opinion was expressed
by (Sugiyono, 2017). that: Tax administration plays an important role in the
tax system in a country, a country can successfully achieve the expected goals
in generating optimal tax revenue because the tax administration is able to
effectively implement the tax system in a selected country�.
Digitization of Tax
Reporting Services
According to Parviainen, Tihinen, Kaariainen, and
Teppola (2017), digitization is the process of changing from conventional
methods to methods that prioritize the use of digital technology in business
processes in order to get added value and greater profits. According to Aji
(2016), digital technology can be interpreted as technology that puts forward
an automation system using procedures or mechanisms that can be read by a
computer. Thus, the digital era is an era characterized by increasingly intense
digital technology applications, which raises major challenges as well as
opportunities to formulate the most appropriate strategy to overcome these
challenges.
The digitalization process is part of the process
towards the industrial revolution 4.0, where each country carries out a
different process. Nonetheless, the directions or orientations of these
processes show similarities between one another, namely to increase the
industrial competitiveness of each country in facing a very dynamic global
market due to the rapid development of the use of digital technology in various
important fields (Prasetyo & Sutopo, 2018).
In line with the rapid development of technology in
this digital era, the Directorate General of Taxes (DGT) continues to make
efforts to carry out a series of digital transformations or digitization, both
in an effort to improve service quality, as well as increase the effectiveness
of oversight of taxpayer compliance. Three main forms of the digitization
process have been
The three digitization processes are forms of modern
tax administration that have been carried out by DGT. According to (Setiana,
En, & Agustina, 2010) the modern tax administration system has a major
influence on taxpayer compliance, where taxpayers have a fairly good response
to the implementation of a modern tax administration system. Increased taxpayer
compliance is expected to increase the optimization of tax revenues.
Local Tax Revenue
Based
on the Law on Regional Taxes and Regional Levies Number 28 of 2009, Tax Revenue
is all state revenue consisting of Domestic Tax Revenue and International Trade
Tax Revenue. Where, Domestic Tax Revenues are all state revenues originating
from income tax revenues, value added tax revenues on goods and services and
sales tax revenues on luxury goods, land and building tax revenues, excise
revenues, and other tax revenues.
Based
on the Law on Regional Taxes and Regional Levies Number 28 of 2009, Regional
Taxes are mandatory contributions to regions owed by individuals or entities
that are coercive based on law by not getting compensation directly and used
for regional needs for the greatest extent possible. people's prosperity
Types and Rates of Local Taxes
Just
like central taxes, there are many types of regional taxes. Regional taxes are
divided into two parts, namely Provincial Taxes and Regency/Municipal Taxes.
Each of these parts has its own type. Based on the Law on Regional Taxes and
Regional Retribution Number 28 of 2009, the types of Regional Taxes are as
follows:
1. Tax on Motor Vehicles and
Water Vehicles
2. Motorized Vehicle Ownership
Tax (BBNKB)
3. Motor Vehicle Fuel Tax
(PBB-KB)
4. Tax on Extraction and
Utilization of Underground Water
5. Cigarette Tax
6. Hotel Tax
7. Restaurant Tax
8. Entertainment Tax
9. Advertising Tax
10. Street Lighting Tax
11. Non-Metal and Rock Mineral
Tax
12. Parking Tax
13. Ground Water Tax
14. Swallow's Nest Tax
15. Rural and Urban Land and
Building Tax
16. Land and/or Building
Rights Acquisition Tax
Research on integrated systems and digitization of tax
reporting has been carried out by previous researchers. The following is a
summary of several studies that discuss the detection of fraudulent financial
statements.
Table 1. Previous Research
|
No
|
Title
|
Author
|
|
1.
|
Modernisasi
Administraasi Perpajakan dalam Rangka Optimalisasi Pelayanan Pajak Berbasis
Digital
|
Redo
Alpha Hernando, Dian Wahyudin, (2020)
|
|
2.
|
Analisis
Pelaksanaan Online System Pajak Daerah Dalam Rangka Penerimaan Pajak Hiburan
Dan Pajak Restoran Pada Suku Badan Pajak Dan Retribusi Daerah Kota
Administrasi Jakarta Pusat Tahun 2014- 2016
|
Sulistyowati,
Nurina Sabila, (2018)
|
|
3.
|
Evaluasi
Sistem Manajemen Informasi Objek Pajak (Sismiop) Terhadap
Penerimaan
Pajak Bumi Dan Bangunan Di Kota Bitung
|
Rika
Dwi Aprianty,
Robert
Lambey, (2016)
|
Conceptual Framework
The
conceptual framework is a line of thought on a relationship between one concept
and another to be able to provide an overview and direct assumptions related to
the variables to be studied. Figure 2.1. The following is the conceptual
framework of This Research.
Figure 1. Conceptual
Framework
Hypothesis Development
The
variables used in this study are the modernization of the tax administration
system and the digitization of tax reporting services referring to local tax
revenues.
Modernization
of the Tax Administration System is the government's effort to carry out tax
reform in the form of reform of the existing tax administration system, which
is included in one of the important pillars of tax reform in addition to the
other 2 pillars, namely reform of tax policy and tax regulations. tax laws).
Given the important position of tax administration, the modernization of tax
administration needs to be carried out on an ongoing basis to ensure that the
main objectives of the tax reform phase can actually be achieved (Prastowo,
2017).
H1: The tax administration
system has an effect on local tax revenues
Digitization of Tax Reporting Services is a process of
changing from conventional methods to methods that prioritize the use of
digital technology in business processes in order to obtain added value and
greater profits. a series of digital transformations or digitization, both in
an effort to improve service quality, as well as increase the effectiveness of
oversight of taxpayer compliance. The three main forms of the digitization
process that have been carried out by the government are e-registration,
e-filing, and e-billing. Tax revenues are all state revenues originating from
income tax revenues, value added tax revenues on goods and services and sales
tax revenues on luxury goods, land and building tax revenues, excise revenues,
and other tax revenues.
H2: Digitalization of tax reporting services has an
effect on local tax revenues
Research Methods�
This
study consists of 2 variables, namely the independent variable and the
dependent variable. The independent variable of the research is the
modernization of the tax administration system, digitization of tax reporting
services while the dependent variable is Optimization of local tax revenues.
The measurement scale used is the Likert Scale.
Data Types and Sources
The
type of data in this research is quantitative data. Quantitative data is data
in the form of numbers (Sugiyono, 2015). Quantitative data in this study are
the modernization of the tax administration system, digitization of tax
reporting and local tax revenues for taxpayers who are registered with the
Medan City BPPRD.
Source
of data in this research is primary data. where primary data is data found
directly by researchers from sources or in technical terms respondents.
Population, Sample and Sampling Technique
The
population is a generalization area consisting of objects/subjects that have
certain qualities and characteristics determined by the researcher to be studied
and then conclusions drawn, so the population is not only people, but also
objects and other natural objects. The population is also not just the amount
that exists in the object/subject being studied, but includes all the
characteristics/traits possessed by the subject or object (Sugiyono, 2015). The
population in this study is the taxpayers of the Medan City Government BPPRD.
The population of this study is 15,000 restaurants recorded at SIM4D BPPRD
Medan City.
The
sample is part of the number and characteristics of the population (Sugiyono,
2015). The sample in this study is the Medan City BPPRD taxpayer who has
carried out digital tax reporting such as restaurants and cafes in Medan City.
The sampling technique is a sampling technique. The technique used in this
research is purposive sampling, which is a sampling technique with certain
considerations or criteria (Sugiyono, 2015). The sample criteria consist of:
1. Restaurants/restaurants/cafes in Medan City that
apply PB2 restaurant tax collection
2. Restaurants with a minimum turnover of Rp.
250,000,000 (Regional Regulation No. 5 of 2011 concerning Restaurant Tax)
Referring
to the criteria above, the sample of this study is 40 restaurants.
Data Analysis Technique
Hypothesis
testing is carried out using a multiple linear regression analysis model which
aims to predict the strength of the influence of the independent variables on
the dependent variable (Ghozali, 2011). The regression equation is: Y = β0
+ β1X1 + β2X2 + e
Where :
Y ������� = Local tax revenue
X1
����� = Modernization of the Tax System
X2
����� = Digitization of Reporting
β0
������ = Coefficient
e �������� = term error
Multiple
linear regression analysis is used to determine the effect of two independent
variables with one dependent variable which is displayed in the form of a
regression equation. The difference with simple linear regression lies in the
number of independent variables, where simple linear regression uses only one
independent variable, while multiple linear regression uses two or more
independent variables included in the regression model (Priyatno, 2016).
�
Results
and Discussion�
Following are the results of multiple linear regression
analysis calculations using SPSS For Windows series 25.
Table 3.
Results of multiple linear regression analysis
|
Coefficientsa
|
|
Model
|
Unstandardized Coefficients
|
Standardized Coefficients
|
t
|
Sig.
|
|
B
|
Std. Error
|
Beta
|
|
1
|
(Constant)
|
.307
|
.487
|
|
.631
|
.532
|
|
X1
|
.244
|
.116
|
.258
|
2.110
|
.042
|
|
X2
|
.694
|
.136
|
.626
|
5.118
|
.000
|
|
Source: Processed data,
2022
|
Based
on table 5, the multiple linear regression equation is obtained as follows:
Y = 0.307 + 0.244X1 + 0.694X2
�������������������(3)
From the multiple linear
regression equation, it can be analyzed as follows:
1. A constant of 0.307 is interpreted that if there
are no tax modernization and reporting digitalization variables that affect the
optimization of local tax revenues, then the optimization of tax revenues is
0.307 units.
2. The regression coefficient of tax modernization
(X1) of 0.244 is interpreted to mean that if the tax modernization variable
increases by one unit, the optimization of tax revenue will increase by 0.244
assuming the other independent variables are constant.
3. The regression coefficient of reporting
digitization (X2) of 0.694 is interpreted that if the reporting digitization
variable increases by one unit, the optimization of tax revenue will increase
by 0.694 assuming other independent variables remain constant.
Model Feasibility Test
The F test or Goodness of Fit Test is used in this
study to test the feasibility of the intended model in order to find out
whether the model used in this study is feasible to be tested or not as an
analytical tool.
Table 4. Model Feasibility Test with F Test
|
ANOVAa
|
|
Model
|
Sum of Squares
|
df
|
Mean Square
|
F
|
Sig.
|
|
1
|
Regression
|
10.814
|
2
|
5.407
|
35.878
|
.000b
|
|
Residual
|
5.576
|
37
|
.151
|
|
|
|
Total
|
16.390
|
39
|
|
|
|
|
a. Dependent Variable: Y
|
|
b. Predictors: (Constant),
X2, X1
|
Source: Processed data, 2022
Based
on Table 4. it is known that the Sig value is 0.000 <0.05, it can be
concluded that the model used is feasible to be tested as an analytical tool in
research
Testing
the hypothesis used in this study only uses the t test or partial hypothesis
testing. In addition to describing the regression equation, the results of the
output coefficients also display a significant test with the t test, namely to
find out whether there is a real or significant influence between the tax
modernization variable (X1) and the local tax revenue optimization variable (Y)
and find out whether there is a real or significant effect between the
reporting digitization variable (X2) and the local tax revenue optimization
variable (Y). The following table describes the results of the t test.
Table 5.
Test the hypothesis with the t test
|
Coefficientsa
|
|
|
Model
|
T
|
Sig.
|
|
Modernisasi Perpajakan
|
2,110
|
0,042
|
|
Digitalisasi Pelaporan
Pajak
|
5,118
|
0,000
|
|
Dependen Var: Optimalisasi
Pendapatan Pajak
|
|
|
|
|
|
|
���������� Source: Processed data, 2022
a. Tax Modernization
Based
on table 5.8 it can be seen that the results of the t test for the Tax
Modernization variable obtained a Tcount of 2.110 with a significance value of
0.042. The Tcount value of 2.110 is less than Ttable 2.021 indicating that it
partially affects the Optimization of Regional Tax Revenue. The significance
value of 0.042 is greater than 0.05 indicating that the Tax Modernization
variable partially has a significant effect on the Optimization of Regional Tax
Revenues. So it can be concluded that H1 which states "Tax Modernization
has an effect on Optimizing Regional Tax Revenue" is proven. Thus H1 is
accepted. This means that there is an effect of Tax Modernization on the
Optimization of Regional Tax Revenues.
b. Tax Reporting Digitization
Based
on table 5.8 it can be seen that the results of the t test for the Tax
Reporting Digitization variable obtained a Tcount of 5.118 with a significance
value of 0.000. The Tcount value of 5.118 is greater than Ttable 2.021
indicating that it partially affects the Optimization of Regional Tax Revenues.
The significance value of 0.000 is less than 0.05 indicating that the Tax
Reporting Digitalization variable partially has a significant effect on the
Optimization of Regional Tax Revenues. So it can be concluded that H2 which
states "Digitalization of Tax Reporting affects the Optimization of
Regional Tax Revenue" is proven. Thus H2 is accepted. This means that
there is an effect of the Digitalization of Tax Reporting on the Optimization
of Regional Tax Revenues.
Coefficient of
Determination
According to Ghozali (2018) the coefficient of
determination (R2) basically measures how far the model's ability to explain
the variation of the dependent variable. The results of the test for the
coefficient of determination can be seen in Table 6.
Table 6. Coefficient
of Determination
|
Model Summary
|
|
Model
|
R
|
R Square
|
Adjusted R Square
|
Std. Error of the Estimate
|
|
1
|
.812a
|
.660
|
.641
|
.38820
|
|
a. Predictors: (Constant),
X2, X1
|
Source: Processed data, 2022
Based
on Table 6. the value of the coefficient of determination R2 is located in the
R-Square column. It is known that the magnitude of the correlation/coefficient
of determination is R2 = 0.660. This value implies that the effect of the
independent variables (tax modernization and reporting digitalization) on the
dependent variable (optimization of tax revenue) is 66%, the remaining 34% is
influenced by other variables.
Effect of Tax
Modernization on Tax Revenue Optimization
The results of testing the first hypothesis in this
study indicate that the tax modernization variable (X1) has a partial effect on
the optimization of tax revenues. This is indicated by a significance that is
less than 5%, namely 0.000 <0.05.
Question items related to the tax modernization
variable show that many respondents feel the benefits of information
technology. With the utilization of the administrative system, of course this
provides convenience to taxpayers and performs their tax obligations.
Previously, reporting local taxes, especially restaurant taxes, required
taxpayers to come to the counter to make reporting and payments, which could
also go through the North Sumatra bank. Of course, this procedure requires a
series of fillings such as filling out forms and so on. The many types of
letters and forms can certainly make taxpayers confused, especially taxpayers
who do not have an accountant in compiling their tax reports. Meanwhile, with
an integrated system, taxpayers do not need to fill out forms again. The system
that has been provided helps taxpayers in terms of time to fulfill their tax
obligations. In addition, there is an increase in the number of taxpayers due
to the modernization of taxation, in this case taxpayers who switch from
reporting restaurant taxes manually to taxpayers who fulfill tax obligations
through an integrated system that has been provided by the government. In
increasing tax revenues it is necessary to cooperate with the tax authorities
and taxpayers, it is important for the tax authorities to provide counseling in
using the system and provide an understanding of the obligations of taxpayers.
This is in accordance with research conducted by Aprianty (2016) where the
services provided by the Regional Revenue Service to taxpayers from year to
year are increasing for the better. Services performed by the Regional Office
for taxpayers ranging from transfers, objections, deductions, corrections and
cancellations, there is a decrease in the application. By reducing the
application letter made by the taxpayer, it can be seen from year to year that
the benefits of the system provided have a better impact and show that the
implementation has been adequate and effective.
Effect of Tax Reporting Digitalization on Tax Revenue Optimization
The
results of testing the second hypothesis in this study indicate that the
digitalization of tax reporting (X2) has a partial effect on optimizing tax
revenue. This is indicated by a significance that is less than 5%, namely 0.000
<0.05.
Question
items related to the digitization of tax reporting variables show that
taxpayers feel simplified by tax calculations that automatically appear when
filling in their sales turnover. This can minimize the existence of misrecorded
or miscalculated in determining the tax debt. Whereas tax payments made after
digitizing tax reporting can also be done alone without having to go to the
counter or to the bank, because it can be done via bank transfer to a North
Sumatra bank by filling in the STS number or regional tax payment receipt. This
is in line with research conducted by Hernando and Wahyudin (2020) where there
is an increase in state revenue from the taxation sector, increased compliance
and more optimal tax services by modernizing digital-based tax administration.
With the digitalization of reporting, this can increase taxpayer confidence in
the taxes paid. As well as the convenience of timely tax reporting carried out
by taxpayers, this has an effect on the smooth running of financing through the
budgets set by the local government.
Conclusion
Based on the research that has been done, it can be
concluded as follows:
1.��� Modernization
of taxation has an effect on optimizing regional tax revenues in Medan City.
This is in line with the use of an integrated system with government efforts to
increase regional tax revenues.
2.��� Digitization
of reporting has an effect on optimizing regional tax revenues in Medan City.
This shows that the existence of digital reporting provides convenience to the
public in carrying out tax obligations.
�
BIBLIOGRAFI
Aprianty, D. R. (2016). Penerapan Kebijakan
Egovernment Dalam Peningkatan Mutu Pelayanan Publik Di Kantor Kecamatan
Sambutan Kota Samarinda. Jurnal Ilmu
Pemerintahan, 4(4), 1589�1602.
Bie Hafidz, Z. (2018). Pengaruh Efektivitas Dan Kontribusi Penagihan Pajak Dengan Surat Paksa
Terhadap Penerimaan Pajak Pada Kantor Pelayanan Pajak Pratama Cikarang Selatan.
Uin Sunan Gunung
Djati
Bandung.
Fadhillah, M. N., & Marliyah, M. (2022). Analisis
Peran Otonomi Daerah Terhadap Kesejahteraan Masyarakat. Jikem: Jurnal Ilmu Komputer, Ekonomi Dan
Manajemen, 2(2),
2538�2542.
Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program Ibm Spss 25.
Ginantra, N. L. W. S. R., Simarmata, J., Purba, R. A.,
Tojiri, M. Y., Duwila, A. A., Siregar, M. N. H., Nainggolan, L. E., Marit, E.
L., Sudirman, A., & Siswanti, I. (2020). Teknologi Finansial: Sistem Finansial Berbasis Teknologi Di Era Digital.
Yayasan Kita Menulis.
Mashdurohatun, A., & Mansyur, M. A. (2015).
Identifikasi Fair Use/Fair Dealing Hak Cipta Atas Buku Dalam Pengembangan Iptek
Pada Pendidikan Tinggi Di Jawa Tengah. Yustisia
Jurnal Hukum, 4(3),
522�540.
�
Mayasari, R., & Narsa, I. M. (2020). Kajian Kritis
Terhadap Strategi Reformasi Perpajakan Dalam Menyambut Era Digital. E-Jurnal Akuntansi, 30(2), 414�427. Https://Doi.Org/10.24843/Eja.2020.V30.I0 2.P11.
Moleong, L. J. (2017). Metodologi Penelitian
Kualitatif (Edisi Revisi). In Pt. Remaja
Rosda Karya.
Priyatno, D. (2016). Belajar Alat Analisis Data Dan Cara Pengolahannya Dengan Spss.
Yogyakarta:
Gava Media.
Rahayu, S., & Lingga, I. S. (2009). Pengaruh
Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak
(Survei Atas Wajib Pajak Badan Pada Kpp Pratama Bandung € X�). Jurnal Akuntansi, 1(2), 119�138.
Rezeki, S., & Harahap, R. D. (2022).
Implementation Of Restaurant Tax Management Policy At The Regional Financial
And Revenue Management Agency Of Medan City. Journal Of Indonesian Management (Jim), 2(2),
315�318.
Sugiyono. (2017). Metode
Penelitian Kuantitatif, Kualitatif Dan R&D.
Alfabeta, Cv.
Vebiani,
D., Nugraha, N., & Hardiana, D.
(2022).
��� Analisis ���������� Kinerja Keuangan
Daerah Sebelum Dan Pada Saat Pandemi Covid-19 (Studi Kasus Pada Kabupaten Dan
Kota Provinsi Jawa Barat). Fineteach:
Journal Of Finance, Entrepreneurship, And Accounting Education Research, 1(2), 113�126.
Wahyudin, ����� D.
����� (2020). ����� Modernisasi
Administraasi
Perpajakan Dalam Rangka Optimalisasi Pelayanan Pajak Berbasis Digital. Jurnal Pajak Vokasi (Jupasi), 1(2), ����� 119�125.
Https://Doi.Org/10.31334/Jupasi.V1i2.819.
Wowiling,
F. L., Rotinsulu, D. C., & Engka, D.
S.
M. (2022). Analisis Inovasi
Peningkatan
Pelayanan Samsat Sebagai Penunjang Penerimaan Pendapatan Asli
Daerah
(Pad) Serta Pengaruhnya Terhadap Pertumbuhan Ekonomi
Daerah.
Jurnal Pembangunan Ekonomi Dan Keuangan
Daerah,
22(4), 32�42.
INFO ARTIKEL 
