Transformasi Sistem Perpajakan Menggunakan Teknologi Blockchain untuk Meningkatkan Transparansi dan Mengurangi Penyimpangan
DOI:
https://doi.org/10.61261/muctj.v2i1.44Kata Kunci:
Blockchain, sistem perpajakan, transparansi, penyimpangan, transformasiAbstrak
Sistem perpajakan yang efisien, adil, dan transparan penting untuk mendukung pembangunan ekonomi yang berkelanjutan. Namun, masih ada tantangan yang dihadapi dalam sistem perpajakan saat ini, seperti kesulitan dalam memverifikasi informasi, potensi manipulasi data, dan kurangnya transparansi dalam proses perpajakan. Oleh karena itu, diperlukan inovasi teknologi untuk mengatasi masalah tersebut. Makalah ini bertujuan untuk menganalisis potensi transformasi sistem perpajakan melalui penggunaan teknologi blockchain. Penelitian ini menggunakan pendekatan kualitatif dan desain studi kasus untuk menganalisis transformasi sistem perpajakan dengan teknologi blockchain. Data diperoleh melalui studi kepustakaan, menggunakan sumber utama seperti jurnal ilmiah, artikel, buku, laporan penelitian, dan sumber daya elektronik terkait. Analisis data dilakukan secara kualitatif dengan mengumpulkan, membaca, dan menyusun data berdasarkan tema seperti keuntungan dan kendala penggunaan blockchain dalam perpajakan. Validitas data dijaga dengan menggunakan sumber yang valid dan terpercaya, serta menjaga objektivitas dalam interpretasi dan analisis data dengan meminimalkan bias peneliti. Penelitian ini mengungkapkan bahwa penggunaan teknologi blockchain dalam sistem perpajakan memiliki potensi besar untuk meningkatkan transparansi dan mengurangi penyimpangan. Dengan membangun register transaksi terdesentralisasi, blockchain dapat menyediakan bukti otomatis dan transparan tentang transaksi perpajakan, mengurangi peluang manipulasi atau korupsi data. Penelitian ini memberikan kontribusi pada pemahaman tentang manfaat transformasi sistem perpajakan menggunakan teknologi blockchain. Implementasi blockchain dapat meningkatkan transparansi, akuntabilitas, dan keamanan pada proses perpajakan. Makalah ini juga mendorong otoritas perpajakan dan pengambil kebijakan untuk mempertimbangkan adopsi teknologi blockchain sebagai solusi untuk memperkuat integritas sistem perpajakan
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