Last modified: 2019-09-19
Abstract
This research aims to analyze e-Readiness on blockchain technology for tax administration in Indonesia. Due to some problems faced by tax authority on tax administration, modernization of tax administration is needed such as new technology usage. It is expected could make the tax administration be more efficient and transparent. Before the policy formulation about the usage of blockchain technology on tax administration, it is needed to analyze e-Readiness of the authority on the usage of this technology, especially on tax administration. The method used in this research is qualitative approach with qualitative analysis technique. Collection of data techniques used in this research are library and field research techniques. The result of this research is explaining the e-Readiness of the authority on the usage of blockchain technology on tax administration, and the benefits plus the challenges that the authority will be faced in the future as well. The contribution to the existing research is enriching the theory of tax administration, specifically on the readiness of the authority before modernization of tax administration. Furthermore, the authorities can consider this research on formulating policy about blockchain technology usage for tax administration. Blockchain technology is the newest technology these days. Therefore, it is hard to find informants who really know the usage of this technology on tax administration.
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