Tax Deposit System to Improve Tax Compliance

DOI

10.2991/978-94-6463-882-0_44How to use a DOI?

Keywords

Core Tax Administration System; Tax Compliance; Tax Deposit System

Abstract

Taxes are the main source of revenue for Indonesia, and therefore, various efforts are being carried out by the government to increase Indonesia’s revenue potential. Tax reform began with a shift in the tax collection system from an official assessment system to a self-assessment system. Another tax reform implemented by the government is the digitalization of the tax system. The digitalization process began with the introduction of the e-SPT in 2002 and has since evolved into the use of djponline.pajak.go.id. In 2025, the development of digital tax reform continues with the launch of an integrated system known as the Core Tax Administration System (CTAS). The implementation of CTAS in early 2025 has caused widespread disruption in its practical application, which has led to a decline in tax revenue. In response to this phenomenon, the Indonesian Government, through the Directorate General of Taxes (DGT), has promoted the use of the Tax Deposit System feature to prevent delays in tax payments by taxpayers. Based on this phenomenon, this study aims to assess the extent to which the use of the Tax Deposit System impacts taxpayer compliance from the perspectives of taxpayers, tax consultants, and academics. This study will adopt a descriptive qualitative approach using interviews and documentation. The research findings indicate that the Tax Deposit System is used as an alternative method of tax payment, but it does not improve tax compliance.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Ni Luh Putri Setyastrini
AU  - Made Andy Pradana Sukarta
AU  - Dewa Ayu Eny Wulandari
AU  - Ni Ketut Utami Dewi
PY  - 2025
DA  - 2025/11/14
TI  - Tax Deposit System to Improve Tax Compliance
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2025 (ICOSTAS-SAS 2025)
PB  - Atlantis Press
SP  - 385
EP  - 392
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-94-6463-882-0_44
DO  - 10.2991/978-94-6463-882-0_44
ID  - Setyastrini2025
ER  -