BUILDING BLOCK IN
DIGITAL TAX ADMINISTRATION: LITERATURE REVIEW
Nurhayati*, Iskandar Muda, Sambas Ade Kusuma
Universitas Sumatera Utara,
North Sumatera, Indonesia
Email: [email protected]*
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Article
Information |
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ABSTRACT |
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Received:
January 12, 2023 Revised:
January 27, 2023 Approved: February 15, 2023 Online: February 25, 2023 |
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The success of tax administration can be seen from the high awareness
of taxpayers and private parties who are responsive to e-filing programs and
tax services. The implementation of digital taxation has a positive and
beneficial impact on taxpayers and tax officers in the form of effectiveness
such as the availability of e-tax services, in accessing which can be done
anytime and anywhere. The implementation of digital taxation has a positive
and beneficial impact on taxpayers and tax officers in the form of
effectiveness such as the availability of e-tax services, in accessing which
can be done anytime and anywhere. This study aims to present a literature
review on Building Blocks in Tax Administration. The study focuses on the
definition of research questions outlining problems, therefore, research
questions are formulated, characteristics of respondents, problems solved,
results obtained and constraints detected by implementing Building Blocks in
Tax Administration. The results obtained by implementing Building Blocks in
Tax Administration are as a form of identifying groups of individuals, companies
and governments to increase tax compliance and to reduce tax evasion, create
models and be able to design models related to increasing taxpayer compliance
in paying taxes. |
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Keywords |
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building block; tax administration; taxpayers |
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INTRODUCTION
Development
of various digital and electronic services around the world, it has increased
the experience for taxpayers to carry out tax administration. There have been
several developments in tax administration, especially in the digital field,
such as the application of Artificial Intelligence, Internet of Things (IoT),
Cloud Computing, Blockchain Technology, and others to tax activities (Bentley, 2019). The
use of data analysis tools for tax administration is only 80% of 59, the
ability to learn to use machines is 75%, and the use of digital aids in the
form of chatbots is 50%. This is in line with spending on ICT infrastructure,
also 50% of which comes from capital expenditures (OECD, 2019).
Tax
administration is a procedure in carrying out tax reporting, but there are
still difficulties in the scope of determining depository criteria and
procedures used by supervisors for the accuracy of data information to data
subjects so that it requires a combination of technological innovations (Olivares, 2018).
However, in the context of digital tax services, some research still focuses on
adopting, accepting and using technology models. According to (Mustapha & Obid, 2015),
explained that tax compliance and revenue generation in Nigeria can be improved
through the effective use of the online tax system. Therefore, in the future,
continue to use e-filing which provides convenience in overall tax reporting (Khaddafi et al., 2018).
According to (Night & Bananuka, 2020),
that adopting an electronic tax system can affect the attitude of taxpayer
compliance. The importance of current digital research is to provide an
overview of the current state of digital taxes applied to tax administration in
order to identify strengths and weaknesses in developing services for
taxpayers.
According
to (Bassey et al., 2022), Tax
Administration is an important factor in implementing the economy as a form of
getting success in digital government. Therefore, good administrative
implementation can help achieve success in tax administration, thus digital
transformation is very important for tax management and provides new insights
for companies in reducing tax rigidity (Zhou et al., 2022).
Meanwhile, a large body of literature suggests that greater monitoring and
supervision of financial spending, lower incidents of corruption, good
governance and lower income inequality are the benefits of increased
digitalization (Robbins et al., 2015).
Besides
that, there are still several failures in the implementation of digital taxes,
especially in developing countries, this is due to a lack of readiness in
dealing with technological change (Bakunzibake, 2016). In
addition, there are still concerns related to digital implementation, namely
corruption (Aladwani, 2016). For this reason, it is necessary to increase
understanding of the public value of e-government from different perspectives (Twizeyimana & Andersson, 2019).
To
overcome this, innovation and technology can be used as a form of efficiency in
tax collection and can see the potential that exists (Maphumula & Njenga, 2019).
Technological changes will be able to distribute higher taxes to lower ones
through the implementation of income taxes (Agrawal & Wildasin, 2020).
Besides that, with the existence of technology, administrative taxes in the
form of data mining can also support taxation activities (Alkaabneh et al., 2021).
There are three important things in implementing digital transformation in
taxation including: certain structural, decision-making and relational
capabilities (Zeleti et al., 2021).
Through
this literature, it is necessary to synthesize digital taxation research to
understand the factors that influence its success. Through this paper, you can
contribute related to the lack of research in the field of digital services in
tax administration.
The
success of tax administration can be seen from the high awareness of taxpayers
and private parties who are responsive to e-filing programs and tax services (Robbins et al., 2015). In
an era that increasingly prioritizes digital, it is necessary to understand
digital and be open to technological changes that can provide information and
increase the frequency of tax authorities globally so that digital services in
administration can be used optimally.
The
implementation of digital taxation has a positive and beneficial impact on
taxpayers and tax officers in the form of effectiveness such as the
availability of e-tax services, in accessing which can be done anytime and
anywhere. According to (Sundberg, 2019) one
opinion states that citizen democracy is more confirmed as a form of proof of
the contribution of electronic services. Therefore, for policy makers not only
to think in terms of progress in e-tax services but also to think related to
other technological sophistication such as blockchain, artificial intelligence
and internet of things and more innovations for their use (Mullingan, E.,& Ojo,
2019).
The
Organization for economic Cooperation and Development, that the digital tax
Building Block has six blocks of tax administration that can be future taxes
including: Digital identity, data management and standards, management and
application of tax regulations, new skill sets, and governance frameworks (OECD, n.d.). Moreover, this study aims to present a literature review on
Building Blocks in Tax Administration
METHODS
The Literature Review method used is a
literature review method that identifies, evaluates, and interprets all
findings on the research topic to answer predetermined research questions (Kitchenham & Brereton, 2013). By using several steps; (1) definition of research question, (2) search process, (3) data collection, and (4) data synthesis.
The definition of a research question outlines
the problem; therefore, a research question is formulated. The search process
includes database research by identifying key terms, inclusion criteria, and
exclusion criteria by selecting the main documents. The data collection steps
focus on collecting primary, secondary and tertiary data. While the data
synthesis section summarizes the results of the relevant documents.
RESULTS
Definition
of research question
The definition of the
research question outlines the problem, therefore, the research question is
formulated.
RQ1: Characteristics of
respondents who use the tax administration Building Block?
RQ2: What problems have been
overcome in the tax administration Building Block?
RQ3: What results are
obtained by applying the tax administration Building Blocks?
RQ4: What constraints have
been detected?
Search
Process
This literature search was
carried out specifically for articles published in 2015-2022. Literature
searches were conducted online in journals and conferences for this study using
the search words "Digital and Tax Administration" in the title and keywords
in the database. In addition, it also uses organizational sources of
information about digital tax administration research with the following data:
1) https://www.sciencedirect.com.usuproxy.usu.ac.id/,
2) https://www.emerald.com/insight/,
3) https://ieeexplore.ieee.org.usuproxy.usu.ac.id/Xplore/home.jsp
The inclusion criteria are; (1) specialized
in studies published in English, (2) only
selected articles and conferences, and (3) relevant
documents are also included.
Data
collection
The
method used is the Preferred Reporting Item For Systematic Review and
Meta-Analytic (PRIMA) method. All articles that passed the selection were then
reviewed and summarized based on the author's name, year of publication, number
of respondents, theory used, research results and suggestions for further
research.
Searching the research
database yielded all keyword search results, obtained 414 research articles,
276 articles from Scient Direct, 77 articles from Emerald, 35 articles from ACM
Digital and 26 articles from IEEE. A total of 210 articles were published,
because they were (30) book chapters, (70) journal indexes, (45) book reviews
and (65) measuring instruments. In addition, 134 articles did not meet the
criteria, namely (22) governance technology topics, (21) the use of information
systems theory, (30) digital economy in particular and (15) ERP theory in
general. Furthermore, 2 articles were excluded because the discussion did not
explain that there was no theory used. There were 44 articles included in the
literature review
Figure 1. Literature Review
Method
Data
Synthesis
The search step produces the
main documents and relevant documents. Can be seen in the following image:
Figure 2. Search articles by
keyword
Articles
are read to extract information that answers research questions with primary,
secondary and tertiary data. Then the relevant documents to produce readings
can be seen in Figure 3
below.
Figure 3. Articles included
in the literature review
About 82% of the 44 relevant documents or as
many as 36 articles are in scientific direct journals
DISCUSSION
This section presents the
findings from an administrative review of research questions.
Table
1. Characteristics of Respondents who use Digital Tax Administration
|
Type
of Respondent |
Reference |
|
Individual Mandatory |
(Mustapha
& Obid, 2015),(Maphumula
& Njenga, 2019) (Mustapha
& Obid, 2015),(Ling et al.,
2016),(Gross et
al., 2017),(Khaddafi et
al., 2018),(Bentley,
2020),(Akram et
al., 2019),(Fisman et
al., 2020),(Faúndez-Ugalde
et al., 2020),(Diller et
al., 2020),(Zhang et
al., 2020),(Night &
Bananuka, 2020),(Law et al.,
2021),(Krieger et
al., 2021),(Engström et
al., 2022),(Akrong et
al., 2022),(Phulkerd et
al., 2022). |
|
Corporate Taxpayer |
(Petutschnig,
2017),(Victorova et
al., 2019),(Fu et al.,
2019),(Agrawal
& Wildasin, 2020),(Gnangnon,
2020),(Gnangnon,
2020),(Argilés-Bosch
et al., 2020),(Mascagni et
al., 2021),(Bellon et
al., 2022),(Rota-Graziosi
& Sawadogo, 2022),(Ofori et
al., 2022),(Zhou et al.,
2022),(Akrong et
al., 2022). |
Characteristics
of respondents who use the tax administration Building Block
Table
1 shows the characteristics of respondents who use digital tax administration.
The types of respondents who use it consist of individual taxpayers and
corporate taxpayers.
What
problems have been resolved in the tax administration Building Block
Analyze and extract
information from the articles that have been collected focusing on the issues
described in table 2.
Table
2. Issues used in the Tax Administration Building Block 3.0
|
Main Process |
The problem is handled
using the Tax Administration Building Block |
|
Digital
Identity |
Identity
security and ease of use,(Mustapha &
Obid, 2015),(Chaouali et
al., 2016),(Gross et
al., 2017),(Khaddafi et
al., 2018),(Akram et
al., 2019),(Diller et
al., 2020),(Night &
Bananuka, 2020),(Krieger et
al., 2021),(Engström et
al., 2022). Provide
access to secure services,(Ling et al.,
2016),(Olivares
Olivares, 2018),(Maphumula
& Njenga, 2019),(Faúndez-Ugalde
et al., 2020),(Zhang et
al., 2020),(Mascagni et
al., 2021),(Uyar et al.,
2021),(Night &
Bananuka, 2020),(Akrong et
al., 2022). |
|
Taxpayer
Touchpoints |
tax
administration website,(Mustapha
& Obid, 2015),(Chaouali et
al., 2016),(Gross et
al., 2017),(Khaddafi et
al., 2018),(Akram et
al., 2019),(Diller et
al., 2020),(Night &
Bananuka, 2020),(Krieger et
al., 2021),(Engström et
al., 2022). Accessibility
strategic implementation,(Ling et al.,
2016),(Olivares
Olivares, 2018),(Maphumula
& Njenga, 2019),(Faúndez-Ugalde
et al., 2020),(Diller et
al., 2020),(Mascagni et
al., 2021),(Uyar et al.,
2021),(Zhou et al.,
2022),(Akrong et al.,
2022),(Gnangnon,
2020),(Night &
Bananuka, 2020). |
|
Data
management and data standards |
Formal
models and arrangements that implement privacy frameworks,(Maphumula
& Njenga, 2019),(Olivares
Olivares, 2018),(Jose Ordonez
& Hallo, 2019),(Zeleti et
al., 2021). |
|
Management
and Application of tax rules |
Maturity
level and application of tax rules,(Maphumula
& Njenga, 2019),(Olivares
Olivares, 2018),(Jose Ordonez
& Hallo, 2019),(Rahwani et
al., 2019),(KARABULUT,
2022),(Bassey et
al., 2022). |
|
New
Skill Set |
Administrative
skills on performance,(Gross et
al., 2017),(Olivares
Olivares, 2018),(Faúndez-Ugalde
et al., 2020),(Argilés-Bosch
et al., 2020),(Krieger et
al., 2021),(KARABULUT,
2022),(Bellon et
al., 2022),(Bellon et
al., 2022). |
|
Governance
framework |
Governance
structures that ensure data protection, security, accessibility and fairness,(Zhou et al.,
2022),(Gunn et al.,
2020),(Twizeyimana
& Andersson, 2019),(Jose Ordonez
& Hallo, 2019),(Bassey et
al., 2022). |
Table
2 shows, Building Blocks in tax administration are principally focused on
identifying Identity security and ease of use, providing access to secure
services, Tax administration websites, Accessibility strategic implementation,
Models and formal arrangements that implement privacy frameworks, Level of
maturity and application of rules taxation, Administrative skills on
performance, and Governance structures that ensure data protection, security,
accessibility and fairness.
Most
of the issues addressed by the Tax Administration Building Block are to
identify actors in the system in terms of security and user convenience,
providing access to the same services, ability to match data, and perform
administrative functions more efficiently.
What
results are obtained by implementing digital Building Blocks in tax
administration
Table 3. Activities developed
with the Tax Administration Building Block 3.0
|
Main Process |
Developed activities |
|
Digital
Identity |
Every
taxpayer has an NPWP form along with other element identifiers,(Chaouali et
al., 2016),(Faúndez-Ugalde
et al., 2020). A
series of services and digital taxpayer data can be opened at certain
taxpayer contact points by using the taxpayer's identity,(Akram et
al., 2019),(Olivares
Olivares, 2018),(Fisman et
al., 2020),(Zhang et
al., 2020),(Night &
Bananuka, 2020). |
|
Taxpayer
Touchpoints |
Integrating
tax payment services such as registration, digital identity, and debt
management in a government approach,(Akram et
al., 2019),(Olivares
Olivares, 2018),(Maphumula
& Njenga, 2019),(Zhang et
al., 2020),(Zhang et
al., 2020),(Bellon et
al., 2022). Identifying
opportunities for providing tax services in combination with digital
platforms and other third parties,(Zeleti et
al., 2021),(Krieger et
al., 2021),(KARABULUT,
2022),(Zhou et al.,
2022). |
|
Data
management and data standards |
Implementation
of digital databases,(Engström et
al., 2022),(Zeleti et
al., 2021),(Krieger et
al., 2021),(KARABULUT,
2022),(Zhou et al.,
2022). Taxpayer
data is available in digital format and a special tax law system,(Chaouali et
al., 2016),(Faúndez-Ugalde
et al., 2020). Taxpayer
data is available in a digital customer database,(Engström et
al., 2022),(Krieger et
al., 2021),(KARABULUT,
2022),(Zhou et al.,
2022). Data
quality and integrity is determined and guaranteed with common stakeholders,(Gunn et al.,
2020),(Akrong et
al., 2022). |
|
Management
and Application of tax rules |
Implement
system-independent tax regulation specifications for integration into
taxpayer business management,(Zhou et al.,
2022),(Fu et al.,
2019). Test
the development of tax rules specifications,(Maphumula
& Njenga, 2019),(Olivares
Olivares, 2018),(Jose Ordonez
& Hallo, 2019),(Zeleti et
al., 2021),(KARABULUT,
2022),(Bassey et
al., 2022). |
|
New
Skill Set |
The
use of analytical data skills is becoming an important part of overall change
risk management,(Bassey et
al., 2022),(Olivares
Olivares, 2018),(Argilés-Bosch
et al., 2020),(Krieger et
al., 2021),(KARABULUT,
2022),(Zhou et al.,
2022). |
|
Governance
framework |
Arrangements
for cooperation with the tax administration regulated by the tax agreement
for the exchange of information,(Fu et al.,
2019),(Gunn et al.,
2020),(Twizeyimana
& Andersson, 2019),(Jose Ordonez
& Hallo, 2019). |
Table
3 shows a summary of the results of using Building Blocks to support the
objectives of the main processes in tax administration. Building blocks have
been used in tax administration as a tool to detect obstacles to carrying out
tax administration. With this information, the tax authority knows the source
of problems in tax administration using technology (Bassey et al., 2022). Identification
related to digital use in tax administration must be identified as the first
step that is reflected in the database of individual, corporate or government
taxpayers.
What
constraints have been detected
Constraints that have been
identified in tax administration include:
1) In
industry practices related to changes in reform and investigation of unknown
individual behavior, it is necessary to understand how these taxes can be
applied to provide information and benefits to society (Law et al., 2021),(Karabulut, 2022).
2) Structural,
decision-making and relational capabilities that must be studied are related to
digital transformation initiatives implemented in taxation as well as
information and technology executive perspectives, operations and customer
services regarding tax administration digital technology governance (Zeleti et al., 2021).
3) Systematically,
there are two things that have not been achieved in the digital taxation
literature, namely integration and a conceptual review framework (Bassey et al., 2022).
4) Tax
management still requires digital transformation and for companies to be able
to reduce tax rigidity (Zhou et al., 2022).
CONCLUSION
Tax administrations are already using Building
Blocks such as digital identities, data management and standards, management
and enforcement of tax laws, new skill sets, and governance frameworks. The
Building Block has supported digital identification activities as the main
process for the convenience and security of digital tax users.
Building blocks are used in tax administration as a
form of identifying groups of individuals, companies and governments to
increase tax compliance and to reduce tax evasion, create models and can design
models related to increasing taxpayer compliance in paying taxes.
In the future we hope there will be research
projects that address issues including: digital integrity of tax administration
in the form of contexts and technologies that can affect tax services as well
as digital transformation in tax management
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