DAMPAK PERSEPSI MEDIA SOSIAL TERHADAP TRANSPARANSI DAN TATA KELOLA DALAM PENGELOLAAN PAJAK PADA PENERAPAN CORETAX
Keywords:
Transparansi Pajak, Tata Kelola, Media Sosial, Coretax, Digitalisasi Perpajakan
Abstract
Tujuan penelitian ini adalah untuk mempelajari bagaimana pandangan orang tentang informasi media sosial berdampak pada transparansi dan tata kelola pengelolaan pajak saat menerapkan sistem Coretax. Penelitian ini melihat 152 publikasi ilmiah yang relevan dari tahun 2019 hingga 2020 dengan pendekatan bibliometrik yang menggunakan perangkat lunak VOSviewer dan sumber data dari Publish or Perish. Hasil pemetaan menunjukkan adanya enam klaster utama yang mewakili topik seperti transparansi fiskal, digitalisasi, dan tata kelola pemerintahan pajak. Menurut penelitian ini, media sosial memiliki kemampuan untuk meningkatkan partisipasi publik dan akuntabilitas institusional dalam pengelolaan pajak melalui penyebaran informasi dan edukasi fiskal. Selain itu, digitalisasi perpajakan melalui e-filing, blockchain, dan AI terbukti meningkatkan transparansi dan pengawasan fiskal, tetapi masih menghadapi masalah infrastruktur dan literasi digital. Selain itu, digitalisasi perpajakan melalui e-filing, blockchain, dan AI terbukti meningkatkan transparansi dan pengawasan fiskal, tetapi masih menghadapi masalah infrastruktur dan literasi digital. Studi ini menemukan bahwa reformasi perpajakan digital sangat bergantung pada kolaborasi teknologi, tata kelola yang baik, dan partisipasi masyarakat yang aktif di media sosial.
References
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Indra Prathama. (2024). Analisis Hukum Kepatuhan Wajib Pajak Dalam Era Digitalisasi Sistem Perpajakan Di Indonesia Legal Analysis of Taxpayer Compliance in the Era of Tax System Digitalization in Indonesia. (2025). https://doi.org/10.55292/japhtnhan.v4i1.165
Andriani, S., & Muvidah, A. R. (2022). Pengaruh Pengetahuan dan Digitalisasi Perpajakan terhadap Voluntary Tax Compliance di Mediasi Kepercayaan pada Industri Kecil Menengah Jawa Timur. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 4(11), 4894–4901.
Bassey, E., Mulligan, E., & Ojo, A. (2022). A conceptual framework for digital tax administration - A systematic review. Dalam Government Information Quarterly (Vol. 39, Nomor 4). Elsevier Ltd. https://doi.org/10.1016/j.giq.2022.101754
Beneficial Ownership and Tax Transparency-Implementation and Remaining Challenges OECD and Global Forum Report to G20 Finance Ministers and Central Bank Governors. (2024). https://doi.org/10.1787/f95790b1
Cahyadini, A., Safiranita, T., Muttaqin, Z., Fauzi, R., & Ramli, A. M. (2024). Digital Tax Regulation in Facing Society 5.0 Era to Realize Indonesian Tax Sovereignty. Padjadjaran Jurnal Ilmu Hukum, 11(1), 145–163. https://doi.org/10.22304/pjih.v11n1.a7
Chrismas, N., Pratama, A., Hartono, S., Keuangan, P., Stan, N., & Korespondensi, A. (t.t.). Tinjauan Prosedur Operasional Media Sosial Direktorat Jenderal Pajak Dalam Rangka Edukasi Perpajakan.
Fatmawati, S. T., Bulutoding, L., & Jannah, R. (t.t.). Sungguminasa Kabupaten Gowa.
Intan Permatasari, R., Sibarani, B. B., Sylvia Saragi Sitio, V., Costanius Simamora, S., Nalurita, S., Jasmine Rofik, P., & Agiel Aftha Taufik, J. (t.t.). Edukasi dan Literasi Perpajakan. https://doi.org/10.38035/jpmpt.v2i3
Khaltar, O. (2024). Tax evasion and governance quality: The moderating role of adopting open government. International Review of Administrative Sciences, 90(1), 276–294. https://doi.org/10.1177/00208523231197317
Khosrowjerdi, M. (2022). Good Governance and National Information Transparency: A Comparative Study of 117 Countries. Lecture Notes in Computer Science (Including Subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics), 13192 LNCS, 143–160. https://doi.org/10.1007/978-3-030-96957-8_14
Kovermann, J., & Velte, P. (2019). The impact of corporate governance on corporate tax avoidance—A literature review. Journal of International Accounting, Auditing and Taxation, 36. https://doi.org/10.1016/j.intaccaudtax.2019.100270
Kerr, J. N. (2019). Transparency, Information Shocks, and Tax Avoidance. Contemporary Accounting Research, 36(2), 1146–1183. https://doi.org/10.1111/1911-3846.12449
Kalra, A., & Afzal, M. N. I. (2023). Transfer pricing practices in multinational corporations and their effects on developing countries’ tax revenue: a systematic literature review. International Trade, Politics and Development, 7(3), 172–190. https://doi.org/10.1108/itpd-04-2023-0011
Mangoting, Y., Prastya, D., Shanty, V., & Prayitno, S. (2019). Transparency as a Way to Anticipate Tax Avoidance through Corporate Social Responsibility. JDA Jurnal Dinamika Akuntansi, 11(1), 15–25. https://doi.org/10.15294/jda.v11i1.18582
Marani, D. V., Padang, N. S., Pembangunan, E., Tinggi, S., Ekonomi, I., Bulan, J., & Hasanuddin, J. S. (2023). Analisis Pengaruh Penyesuaian Nilai Jual Objek Pajak (NJOP) Terhadap Kemauan Wajib Pajak Membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kabupaten Mimika. Journal Of Economics And Regional Science, 3(1).
Nugrahani, R., Suryaningsum, S., Ekonomi, F., Bisnis, D., Veteran, U. ", & Yogyakarta, ". (t.t.). Pengaruh Kesadaran, Pengetahuan Perpajakan, Pelayanan Fiskus, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak. Dalam Maret 2023 (Vol. 21, Nomor 1). http://jurnalnasional.ump.ac.id/index.php/kompartemen/
Patil, R., Bhawna, P., & Padroo, S. (2025). International Journal of Research Publication and Reviews Digitalization of Taxation and Its Impact on Customer Transparency and Governance. Dalam International Journal of Research Publication and Reviews (Nomor 6). www.ijrpr.com
Okvi Diani Salsabila, E., & Kumala, R. (2022).Penggunaan Media Sosial Dalam Transparansi Perpajakan Sebagai Upaya Peningkatan Kepercayaan Publik 446. Jurnal Ilmu Administrasi Publik, 2(4), 446–453.
Perpajakan, P. S., Perpajakan, S., Kesadaran, D. F., Pelaporan, K., Tahunan, S., Pajak, W., Anisya, O. P., Sidik Tjan, J., & Sukmawati, S. (2022). Paradoks: Jurnal Ilmu Ekonomi 5(2) (2022) | 182. Jurnal Ilmu Ekonomi, 5(3).
Pulkkinen, M., Sinervo, L. M., & Kurkela, K. (2024). Premises for sustainability – participatory budgeting as a way to construct collaborative innovation capacity in local government. Journal of Public Budgeting, Accounting and Financial Management, 36(1), 40–59. https://doi.org/10.1108/JPBAFM-04-2022-0077
Rahmawati, F., Aligarh, F., Wardani, M. K., & Puspitosari, I. (2025). Tax Compliance in the Digital Age: The Interplay Between Social Media and Tax Morale (Vol. 3).
Ratna Zuliyanti, U., Susyanti, J., Hidayati, I., Studi Akuntansi, P., Ekonomi dan Bisnis, F., & Islam Malang, U. (t.t.). Pengaruh Financial Technology, Digitalisasi Layanan Pajak, Literasi Pajak Berbasis Digital Terhadap Kepatuhan Wajib Pajak Kota Malang. Dalam e_Jurnal Ilmiah Riset Akuntansi (Vol. 14, Nomor 01). http://jim.unisma.ac.id/index.php/jra,
Ravšelj, D., Umek, L., Todorovski, L., & Aristovnik, A. (2022). A Review of Digital Era Governance Research in the First Two Decades: A Bibliometric Study. Future Internet, 14(5). https://doi.org/10.3390/fi14050126
Reddick, C. G., Chatfield, A. T., & Ojo, A. (2017). A social media text analytics framework for double-loop learning for citizen-centric public services: A case study of a local government Facebook use. Government Information Quarterly, 34(1), 110–125. https://doi.org/10.1016/j.giq.2016.11.001
Ridhani Panjaitan, M., Penyuluh Ahli Muda Kanwil DJP Sumatera Utara, F. I., & Jenderal Pajak, D. (2024). Pengaruh Coretax terhadap Transparansi dan Akuntabilitas Sistem Perpajakan. Jurnal Riset Akuntansi, 2(4), 51–60. https://doi.org/10.54066/jura-itb.v2i3.2560
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), 179–197. https://doi.org/10.22146/jsp.52770
Sikka, P. (2018). Combating corporate tax avoidance by requiring large companies to file their tax returns. Journal of Capital Markets Studies, 2(1), 9–20. https://doi.org/10.1108/JCMS-01-2018-0005
Unpam Viktor, K., Puspitek -Buaran Serpong -Banten, J., & Balqis, A. (t.t.). Seminar Nasional Akuntansi (SENA) III Universitas Pamulang Tahun 2020 Pengaruh Kesadaran Pajak, Subjective Norm, Dan Media Sosial Terhadap Kepatuhan Wajib Pajak Pengguna Media Sosial. www.kemenkeu.go.id
Yasmin Wijaya, Y., Efendi, A., Tanuwijaya, F., & Aliyan Hamida, N. (2020). Transparency Regarding the Tax Avoidance in Indonesia: A Philosophical Review. Lentera Hukum, 7(1), 85–100. https://doi.org/10.19184/ejlh.v7i1.11759
Indra Prathama. (2024). Analisis Hukum Kepatuhan Wajib Pajak Dalam Era Digitalisasi Sistem Perpajakan Di Indonesia Legal Analysis of Taxpayer Compliance in the Era of Tax System Digitalization in Indonesia. (2025). https://doi.org/10.55292/japhtnhan.v4i1.165
Andriani, S., & Muvidah, A. R. (2022). Pengaruh Pengetahuan dan Digitalisasi Perpajakan terhadap Voluntary Tax Compliance di Mediasi Kepercayaan pada Industri Kecil Menengah Jawa Timur. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 4(11), 4894–4901.
Bassey, E., Mulligan, E., & Ojo, A. (2022). A conceptual framework for digital tax administration - A systematic review. Dalam Government Information Quarterly (Vol. 39, Nomor 4). Elsevier Ltd. https://doi.org/10.1016/j.giq.2022.101754
Beneficial Ownership and Tax Transparency-Implementation and Remaining Challenges OECD and Global Forum Report to G20 Finance Ministers and Central Bank Governors. (2024). https://doi.org/10.1787/f95790b1
Cahyadini, A., Safiranita, T., Muttaqin, Z., Fauzi, R., & Ramli, A. M. (2024). Digital Tax Regulation in Facing Society 5.0 Era to Realize Indonesian Tax Sovereignty. Padjadjaran Jurnal Ilmu Hukum, 11(1), 145–163. https://doi.org/10.22304/pjih.v11n1.a7
Chrismas, N., Pratama, A., Hartono, S., Keuangan, P., Stan, N., & Korespondensi, A. (t.t.). Tinjauan Prosedur Operasional Media Sosial Direktorat Jenderal Pajak Dalam Rangka Edukasi Perpajakan.
Fatmawati, S. T., Bulutoding, L., & Jannah, R. (t.t.). Sungguminasa Kabupaten Gowa.
Intan Permatasari, R., Sibarani, B. B., Sylvia Saragi Sitio, V., Costanius Simamora, S., Nalurita, S., Jasmine Rofik, P., & Agiel Aftha Taufik, J. (t.t.). Edukasi dan Literasi Perpajakan. https://doi.org/10.38035/jpmpt.v2i3
Khaltar, O. (2024). Tax evasion and governance quality: The moderating role of adopting open government. International Review of Administrative Sciences, 90(1), 276–294. https://doi.org/10.1177/00208523231197317
Khosrowjerdi, M. (2022). Good Governance and National Information Transparency: A Comparative Study of 117 Countries. Lecture Notes in Computer Science (Including Subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics), 13192 LNCS, 143–160. https://doi.org/10.1007/978-3-030-96957-8_14
Kovermann, J., & Velte, P. (2019). The impact of corporate governance on corporate tax avoidance—A literature review. Journal of International Accounting, Auditing and Taxation, 36. https://doi.org/10.1016/j.intaccaudtax.2019.100270
Kerr, J. N. (2019). Transparency, Information Shocks, and Tax Avoidance. Contemporary Accounting Research, 36(2), 1146–1183. https://doi.org/10.1111/1911-3846.12449
Kalra, A., & Afzal, M. N. I. (2023). Transfer pricing practices in multinational corporations and their effects on developing countries’ tax revenue: a systematic literature review. International Trade, Politics and Development, 7(3), 172–190. https://doi.org/10.1108/itpd-04-2023-0011
Mangoting, Y., Prastya, D., Shanty, V., & Prayitno, S. (2019). Transparency as a Way to Anticipate Tax Avoidance through Corporate Social Responsibility. JDA Jurnal Dinamika Akuntansi, 11(1), 15–25. https://doi.org/10.15294/jda.v11i1.18582
Marani, D. V., Padang, N. S., Pembangunan, E., Tinggi, S., Ekonomi, I., Bulan, J., & Hasanuddin, J. S. (2023). Analisis Pengaruh Penyesuaian Nilai Jual Objek Pajak (NJOP) Terhadap Kemauan Wajib Pajak Membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kabupaten Mimika. Journal Of Economics And Regional Science, 3(1).
Nugrahani, R., Suryaningsum, S., Ekonomi, F., Bisnis, D., Veteran, U. ", & Yogyakarta, ". (t.t.). Pengaruh Kesadaran, Pengetahuan Perpajakan, Pelayanan Fiskus, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak. Dalam Maret 2023 (Vol. 21, Nomor 1). http://jurnalnasional.ump.ac.id/index.php/kompartemen/
Patil, R., Bhawna, P., & Padroo, S. (2025). International Journal of Research Publication and Reviews Digitalization of Taxation and Its Impact on Customer Transparency and Governance. Dalam International Journal of Research Publication and Reviews (Nomor 6). www.ijrpr.com
Okvi Diani Salsabila, E., & Kumala, R. (2022).Penggunaan Media Sosial Dalam Transparansi Perpajakan Sebagai Upaya Peningkatan Kepercayaan Publik 446. Jurnal Ilmu Administrasi Publik, 2(4), 446–453.
Perpajakan, P. S., Perpajakan, S., Kesadaran, D. F., Pelaporan, K., Tahunan, S., Pajak, W., Anisya, O. P., Sidik Tjan, J., & Sukmawati, S. (2022). Paradoks: Jurnal Ilmu Ekonomi 5(2) (2022) | 182. Jurnal Ilmu Ekonomi, 5(3).
Pulkkinen, M., Sinervo, L. M., & Kurkela, K. (2024). Premises for sustainability – participatory budgeting as a way to construct collaborative innovation capacity in local government. Journal of Public Budgeting, Accounting and Financial Management, 36(1), 40–59. https://doi.org/10.1108/JPBAFM-04-2022-0077
Rahmawati, F., Aligarh, F., Wardani, M. K., & Puspitosari, I. (2025). Tax Compliance in the Digital Age: The Interplay Between Social Media and Tax Morale (Vol. 3).
Ratna Zuliyanti, U., Susyanti, J., Hidayati, I., Studi Akuntansi, P., Ekonomi dan Bisnis, F., & Islam Malang, U. (t.t.). Pengaruh Financial Technology, Digitalisasi Layanan Pajak, Literasi Pajak Berbasis Digital Terhadap Kepatuhan Wajib Pajak Kota Malang. Dalam e_Jurnal Ilmiah Riset Akuntansi (Vol. 14, Nomor 01). http://jim.unisma.ac.id/index.php/jra,
Ravšelj, D., Umek, L., Todorovski, L., & Aristovnik, A. (2022). A Review of Digital Era Governance Research in the First Two Decades: A Bibliometric Study. Future Internet, 14(5). https://doi.org/10.3390/fi14050126
Reddick, C. G., Chatfield, A. T., & Ojo, A. (2017). A social media text analytics framework for double-loop learning for citizen-centric public services: A case study of a local government Facebook use. Government Information Quarterly, 34(1), 110–125. https://doi.org/10.1016/j.giq.2016.11.001
Ridhani Panjaitan, M., Penyuluh Ahli Muda Kanwil DJP Sumatera Utara, F. I., & Jenderal Pajak, D. (2024). Pengaruh Coretax terhadap Transparansi dan Akuntabilitas Sistem Perpajakan. Jurnal Riset Akuntansi, 2(4), 51–60. https://doi.org/10.54066/jura-itb.v2i3.2560
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), 179–197. https://doi.org/10.22146/jsp.52770
Sikka, P. (2018). Combating corporate tax avoidance by requiring large companies to file their tax returns. Journal of Capital Markets Studies, 2(1), 9–20. https://doi.org/10.1108/JCMS-01-2018-0005
Unpam Viktor, K., Puspitek -Buaran Serpong -Banten, J., & Balqis, A. (t.t.). Seminar Nasional Akuntansi (SENA) III Universitas Pamulang Tahun 2020 Pengaruh Kesadaran Pajak, Subjective Norm, Dan Media Sosial Terhadap Kepatuhan Wajib Pajak Pengguna Media Sosial. www.kemenkeu.go.id
Yasmin Wijaya, Y., Efendi, A., Tanuwijaya, F., & Aliyan Hamida, N. (2020). Transparency Regarding the Tax Avoidance in Indonesia: A Philosophical Review. Lentera Hukum, 7(1), 85–100. https://doi.org/10.19184/ejlh.v7i1.11759
Published
2025-05-31
Section
Articles
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