December 2024

Volume 07 Issue 12 December 2024
Digitalization of Services through Mekari KlikPajak: Analysis of Public Private Partnerships
1Jacika Pifi Nugraheni, 2Devita Indri Cahyani
1,2Universitas Slamet Riyadi & Jl. Sumpah Pemuda No.18, Kadipiro, Kec. Banjarsari, Kota Surakarta, Jawa Tengah 57136
DOI : https://doi.org/10.47191/ijsshr/v7-i12-37

Google Scholar Download Pdf
ABSTRACT

Digitalization in the field of tax administration needs more attention, where modern society today requires efficient and effective tax services, especially in Indonesia which uses a self-assessment tax system. Although it is the government's obligation to provide services according to the needs of the community, along with the development of approaches to improving the performance of public administration, the concept of public-private partnership has developed. One form of public-private partnership in tax administration services is Mekari Klik Pajak. This application is a digital application developed by a technology company to assist taxpayers in carrying out their tax obligations in a more practical, transparent, and in accordance with applicable provisions. This research article aims to analyze how the implementation of public-private partnerships in Mekari Klik Pajak can help accelerate the process of digitizing tax administration in Indonesia. The results of the analysis show that the implementation of public-private partnerships with Mekari makes it possible to reduce the burden on the government in the technical process, as well as develop user-friendly applications that make it easier for taxpayers, both individuals and companies, to fulfill their tax obligations. Applications such as Mekari Klik Pajak provide features that can be accessed anytime and anywhere, reducing geographical and time barriers that often occur in conventional tax systems.

KEYWORDS:

Public-Private Partnership, Tax Services, E-government, Mekari Klik Pajak, Tax Administration

REFERENCES
1) Alabede, J. O., Ariffin, Z. Z., & Idris, K. M. 2011. Factors Influencing Taxpayers’ Compliance with Taxation Policy in Nigeria.International Journal of Business and Social Science, 2(3), 150-157.

2) Ball, R., & Clegg, R. 2017. Risk and Uncertainty in Public-Private Partnerships: The Role of the Government as a Risk Manager. Journal of Financial Management of Property and Construction, 22(2), 148-166.

3) Chen, H., & Liao, Y. 2014. Exploring the role of e-government services in improving taxpayers’ compliance. Government Information Quarterly, 31(4), 721-731.

4) Fink, A. 2014. Conducting Research Literature Reviews: From the Internet to Paper. SAGE Publications.

5) Gerrard, M. 2001. Public-private partnerships. Finance and development, 38(3), 48-51.

6) Grimsey, D., & Lewis, M. K. 2004. Public Private Partnerships: The Worldwide Revolution in Infrastructure Provision and Project Finance. Edward Elgar Publishing.

7) Hodge, G. A., & Greve, C.2007. Public-Private Partnerships: An International Performance Review. Public Administration Review, 67(3), 545-558.

8) Mangkuanom, H. H., Tarigan, T. A. N. B., Pratama, A., & Aulia, M.2024. Transformasi Digital: Dampak dan Tantangan Teknologi Informasi di Era Modern. Jurnal Kreasi Rakyat, 2(1), 36-43.

9) Mulia, L. T.2023. Kewarganegaraan Digital Pada Era Globalisasi Di Indonesia. Iuris Studia: Jurnal Kajian Hukum, 4(1), 1-5.

10) Okoli, C., & Schabram, K. 2010. A Guide to Conducting a Systematic Literature Review of Information Systems Research. Sprouts: Working Papers on Information Systems

11) Peroff, DM, Deason, GG, Seekamp, E., & Iyengar, J.2017. Mengintegrasikan kerangka kerja untuk mengevaluasi Kemitraan Pariwisata: Sebuah eksplorasi keberhasilan dalam siklus hidup upaya pengembangan ekowisata kolaboratif. Jurnal Rekreasi dan Pariwisata Luar Ruang, 17, 100– 111.

12) Pramudya, A. H. P., Wibisono, A., & Mustafa, M.2022. Self-Assessment dalam hukum pajak. Jurnal sosial dan sains, 2(2), 361-374.

13) Riksfardini, M., Sagara, B., Firmanto, F. S., & Handayani, N. 2023. Inovasi Pelayanan Pajak Berbasis E-Government Melalui Penggunaan E-Filing Dalam Peningkatan Kualitas Pelayanan. PENTAHELIX, 1(1), 35-44.

14) Rinaldi, R., 2012. Analisis kualitas pelayanan publik. Jurnal Administrasi Publik (Public Administration Journal), 2(1), 22-34.

15) Saggaf, S., Said, M. M., & Saggaf, W. S. 2018. Reformasi Pelayanan Publik di Negara Berkembang (Vol. 1). Sah Media.

16) Suwarno, Yogi. 2008. Inovasi di Sektor Publik. Jakarta. STIA-LANPress

17) Umar, H., & Hertati, L. 2023. Gaya Self-Assessment System, Diskriminasi, Terdeteksinya Kecurangan Berpengaruh Pada Pengelapan Pajak. EKOMAN: Jurnal Ekonomi, Bisnis Dan Manajemen, 1(1), 25-44.
Volume 07 Issue 12 December 2024

Indexed In

Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar