Revolutionizing Tax Compliance: Integrating Blockchain, Big Data Analytics, and Capability Maturity Model for Enhanced Compliance Risk Management in Indonesia

Siti Kurnia Rahayu0 Revolutionizing Tax Compliance: Integrating Blockchain, Big Data Analytics, and Capability Maturity Model for Enhanced Compliance Risk Management in Indonesia. Project Report. UNIKOM. (Unpublished)

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Laporan CRM, CMM, BDA dan Blockchain (29Juni 2023).pdf
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Abstract

Abstract This research evaluates the effectiveness of Compliance Risk Management (CRM) in the Indonesian Tax Directorate General (DJP) using Capability Maturity Model (CMM) and explores the integration of Big Data Analytics (BDA) and blockchain in CRM. It contributes to enhancing tax compliance risk management and supporting the digital transformation of tax administration in Indonesia. The study employs a qualitative approach, conducting structured interviews and document analysis. Findings indicate that DJP's CRM implementation is at level 4 (Quantitatively Managed) based on CMM assessment. CRM positively impacts tax service efficiency, taxpayer satisfaction, communication effectiveness, and compliance. The research addresses challenges by integrating BDA and blockchain, offering transparency, security, and reliability in tax transaction monitoring, risk detection, and deep analysis of tax data and taxpayer behavior. The integration of these technologies in CRM holds potential for advancing tax compliance risk management. The study presents valuable insights for policymakers and practitioners seeking to leverage technology for effective tax administration and risk management. Overall, the research contributes to the literature on technology adoption and risk management in tax compliance, supporting the ongoing digital transformation of tax administration in Indonesia. Keywords: Capability Maturity Model, Compliance Risk Management, Big Data Analityc, Tax Audit

Item Type: Monograph (Project Report)
Subjects: Laporan Penelitian
Depositing User: Dr. Siti Kurnia Rahayu Djoko Purwanto
Date Deposited: 02 Jul 2024 08:06
Last Modified: 02 Jul 2024 08:06
URI: http://repository.unikom.ac.id/id/eprint/70724

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