Penerapan Sistem Elektronik dan E-Bupot untuk Efisiensi Pelaporan Pajak di PT Telkom Property
DOI:
https://doi.org/10.55606/jurimbik.v6i2.2156Keywords:
electronic systems, E-Bupot, tax reporting, tax digitalization, PT Telkom PropertyAbstract
This study aims to analyze the implementation of the E-Bupot (Electronic Tax Deduction Certificate) system at PT Telkom Property as part of the transition from a manual system to a digital system in the tax process, which aims to improve the efficiency, accuracy, and transparency of tax reporting. This study uses a descriptive qualitative approach through interviews with tax division employees. The results show that the implementation of the electronic system and E-Bupot at PT Telkom Property has a positive impact on tax administration, especially in minimizing data input errors, accelerating the creation of tax deduction certificates, and facilitating the process of tax reporting to the Directorate General of Taxes (DGT). However, the implementation of this system still faces obstacles in the form of technical problems and limited user understanding of the application features. Overall, the use of the electronic system and E-Bupot has proven effective in improving the efficiency, transparency, and accountability of corporate tax reporting.
References
Ahmadianissa, F. F., Salsabilla, S., & Apriliani, I. R. (n.d.). Pengaruh Digitalisasi Sistem Perpajakan terhadap Akuntansi Pajak di Era E-Bupot.
Anak Agung Gede Eka Subama Putra, Mahyuni, L. P., & Putra, A. A. M. S. (2021). Menakar Penerimaan Wajib Pajak atas e-Bupot dengan Pendekatan Technology Acceptance Model. Jurnal Riset Akuntansi & Perpajakan (JRAP), 8(02), 1–15. https://doi.org/10.35838/jrap.2021.008.02.12
Effendi, A. T., & Budiman, I. F. (2025). Efektivitas Digitalisasi Perpajakan: Meta-Analysis Global dan Implikasi Kebijakan untuk Indonesia.
Granić, A., & Marangunić, N. (2019). Technology acceptance model in educational context: A systematic literature review. British Journal of Educational Technology, 50(5), 2572–2593. https://doi.org/10.1111/bjet.12864
Hariningsih, E., & Harsono, M. (2019). Kajian Kritis Kontribusi Signaling Theory di Area Penelitian Online Commerce. Eklektik : Jurnal Pendidikan Ekonomi Dan Kewirausahaan, 2(2), 241. https://doi.org/10.24014/ekl.v2i2.8700
Husna, N. lailatul, Cahyaningsih, D. S., & Kumar, A. malik. (2025). PENGARUH PERCEIVED USEFULNESS DAN PERCEIVED EASE OF USE TERHADAP ACTUAL USAGE MELALUI ATTITUDE TOWARD USING DALAM DIGITALISASI SISTEM PERPAJAKAN UMKM (Vol. 4). ejournal.stiepena.ac.id/index.php/fokusemba
Ishtiaq, M. (2019). Book Review Creswell, J. W. (2014). Research Design: Qualitative, Quantitative and Mixed Methods Approaches (4th ed.). Thousand Oaks, CA: Sage. English Language Teaching, 12(5), 40. https://doi.org/10.5539/elt.v12n5p40
Karina, M., & H Simanjuntak, Dr. B. (2022). EFEKTIVITAS PENGGUNAAN E-BUPOT 23/26. Media Riset Akuntansi, Auditing & Informasi, 22(1), 157–170. https://doi.org/10.25105/mraai.v22i1.12627
Kharisma, D. A., & Nawawi, Z. M. (2023). PENGARUH APLKASI TIK TOK SHOP TERHADAP MINAT BERWIRAUSAHA MAHASISWA (Studi Kasus Mahasiswa Manajemen FEBI UINSU). Jurnal Ilmiah Manajemen, Bisnis Dan Kewirausahaan, 3(1), 22–31. https://doi.org/10.55606/jurimbik.v3i1.341
Pratama, M. M., & Wulandari, R. A. (2025). Implementasi Penggunaan Sistem Elektronik, Dan Bukti Potong E_Bupot, Dalam Kemudahan Pelaporan Pajak, Di Dinas Pekerjaan Umum Cipta Karya Dan Tata Ruang Kab. Jember. Jurnal Akuntansi Keuangan dan Perpajakan, 1(4), 588–592.
Pratama, N. D., & Suhartini, D. (n.d.). PENERAPAN E-FORM PADA PENINGKATAN KEPATUHAN WAJIB PAJAK DALAM PENYAMPAIAN SPT TAHUNAN.
Riandi, F. (2025). PENGARUH LINGKUNGAN KERJA FISIK DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT TELKOM PROPERTY JAKARTA. 3(1).
Sijabat, R. (2020). Analysis of e-Government Services: A Study of the Adoption of Electronic Tax Filing in Indonesia. Jurnal Ilmu Sosial Dan Ilmu Politik, 23(3), 179. https://doi.org/10.22146/jsp.52770
Silalahi, O. Y., & Haryati, T. (2025). DAMPAK PENERAPAN CORETAX PADA PT YEKAPE SURABAYA. Jurnal Ilmiah Manajemen Dan Akuntansi, 2(5), 14–19. https://doi.org/10.69714/fyqm1k19
Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87(3), 355. https://doi.org/10.2307/1882010
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
