PENGEMBANGAN SISTEM INFORMASI UNTUK MENDUKUNG KEBIJAKAN SEKTOR INDUSTRI MENUJU PEMBANGUNAN YANG BERKELANJUTAN

Nur Indrianti

Abstract


Naskah ini membahas strategi alternatif untuk mengurangi kecurangan atau pengelakan pajak dalam konteks pembangunan yang berkelanjutan pada sektor industri melalui penerapan kebijakan pajak dan subsidi. Analisis kualitatif telah dilakukan terhadap sistem informasi untuk administrasi perpajakan, yang disarankan berdasarkan pada kemitraan antara pemerintah dengan supplier. Sistem informasi yang diusulkan dikembangkan berdasarkan mekanisme cross-check informasi guna mengurangi kecurangan pajak. Selain ketersediaan informasi yang akurat, sistem informasi yang diusulkan juga mengarah kepada fleksibilitas dalam pengelolaan kebijakan sehingga kebijakan dapat selalu diarahkan kepada sasaran yang telah ditetapkan. Sistem yang diusulkan juga dapat lebih efisien karena dapat mengurangi biaya kepatuhan pembayaran pajak baik bagi pemerintah maupun pembayar pajak.

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