Plagiarism Scan Report: Content Checked For Plagiarism

PLAGIARISM SCAN REPORT
Date May 07, 2024
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2. Dashboard Tax Gap
Tax Gap is the difference between the amount of tax that should be paid and the actual amount of tax paid to
the government. Each taxpayer has their own tax gap, which is the difference between their tax liability for a
certain period and the amount of tax actually paid to the treasury.
The importance of calculating the Tax Gap is to understand the extent of tax non-compliance and taxpayers'
behavior in fulfilling their obligations (Khan et al., 2023). This serves as the basis for formulating strategies for
the Directorate General of Taxes to address tax non-compliance and improve the tax system overall. Through
Tax Gap analysis, the Directorate General of Taxes can determine effective strategies to reduce tax non-
compliance and increase tax revenue (Yang et al., 2023).
The Tax Gap Dashboard is a tool or platform used by the Directorate General of Taxes (DGT) to manage and
analyze information related to the difference or gap between the potential tax that should be collected and the
actual tax collected. This dashboard typically presents data visually in the form of graphs, tables, and other
metrics to provide a clear overview of tax revenue conditions and potential tax losses (tax gap) that need to be
identified and addressed (Chen, 2021).
The formation of the Tax Gap Dashboard is carried out through an integrated data management application or
system. This application can be developed specifically by the Directorate General of Taxes or use existing
software platforms, tailored to the needs and requirements of the DGT. The data used in the formation of the
dashboard comes from various sources, including DGT's internal data such as tax returns, bookkeeping data,
examination results data, as well as external data such as macroeconomic data, industry data, and
benchmark data. Additionally, other relevant data can also be utilized, such as transfer pricing transaction
data, CRM (Complience Risk Management) data, and trigger expulsion data (Manzoor et al., 2023). All of this
data is then processed and analyzed using specific algorithms and analytical methods to generate useful
information in identifying potential untaxed taxes and improving taxpayer compliance (Setiarini et al., 2023).
The distribution of the Tax Gap based on taxpayer size can be seen in Figure 2 as follows:
Figure 1. Distribution of Tax Gap Based on Taxpayer Size
Source: Data processed by the Author, 2024
Figure 1 illustrates the distribution of Tax Gap based on Taxpayer Size. From the figure, it can be seen that
Taxpayers with KLU 10431 (Palm Oil Industry) are the largest-sized taxpayers and have the largest tax gap.
However, the figure does not directly indicate the relationship between the company size and the level of non-
compliance in that sector. The figure only depicts the distribution of Tax Gap based on Taxpayer Size
(Suherman et al., 2023). This dashboard serves several key objectives that are crucial in the context of tax
management:
1) Identifying Tax Non-compliance: The Tax Gap dashboard assists the DGT in identifying areas where
taxpayers are non-compliant. This includes potential undisclosed taxes, errors in tax calculations, and other
tax violations.
2) Formulating Law Enforcement Strategies: Information obtained from this dashboard helps the DGT in
formulating more effective law enforcement strategies. By understanding patterns of tax non-compliance, the
DGT can direct their resources to more efficiently address tax offenders.
3) Improving Taxpayer Compliance: By understanding the factors contributing to tax non-compliance, the DGT
can take steps to improve taxpayer compliance. This may include outreach programs, providing incentives, or
increasing supervision in specific sectors.
4) Providing Comparisons with Other Countries: The Tax Gap dashboard also allows the DGT to compare the
level of tax non-compliance in Indonesia with other countries. This provides valuable insights into best
practices in tax management and reducing the tax gap.
Through this dashboard, the DGT can track tax revenue trends, identify areas where there is a gap between
potential tax and actual tax collections, and evaluate the effectiveness of tax policies that have been
implemented. The information presented in the dashboard may include various aspects, such as types of
taxes with high potential for tax loss, tax profiles from various economic sectors, geographical areas with
specific tax-related issues, and more (Lin et al., 2022).

With easy and quick access to this data, the DGT can take more proactive actions to improve tax policies,
enhance law enforcement against tax offenders, and optimize tax collection strategies overall. Additionally,
the Tax Gap dashboard also helps the DGT in formulating more targeted and effective action plans to reduce
the gap between potential tax and actual tax collections, thereby increasing overall tax revenue. Thus, the
Tax Gap Dashboard becomes a valuable tool in the efforts of the Directorate General of Taxes to improve the
efficiency and effectiveness of tax management in Indonesia (Izzalqurny et al., 2019).
The steps taken by the Directorate General of Taxes in mapping tax potential through the Tax Gap Dashboard
are depicted in Figure 2 below.
Figure 2. Utilization of Tax Gap Dashboard
Figure 2 above illustrates the utilization of the Tax Gap Dashboard, which serves as a crucial instrument
utilized by the Directorate General of Taxes (DGT) of the Republic of Indonesia to manage and analyze data
related to uncollected tax potential, known as the tax gap. The flowchart depicts the detailed process of
leveraging this dashboard to calculate the tax gap and develop strategies to enhance taxpayer compliance
(Najicha et al., 2023).
The initial section describes the data sources utilized, including internal DGT data, external data, and field
research findings. Subsequently, the middle portion of the diagram outlines the data analysis process,
consisting of several stages such as internal-external data analysis, business process analysis, financial
report analysis, transfer pricing (TP) analysis, and other analyses. Each stage aims to identify uncollected tax
potential based on taxpayer characteristics and profiles. The diagram then presents the results of the data
analysis used to determine law enforcement strategies and enhance taxpayer compliance.
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PLAGIARISM SCAN REPORT

Date May 07, 2024

Unique Content 100 Word Count 990

Plagiarized Content 0 Records Found 0

CONTENT CHECKED FOR PLAGIARISM:

2. Dashboard Tax Gap

compliance and increase tax revenue (Yang et al., 2023).

identified and addressed (Chen, 2021).

Figure 1. Distribution of Tax Gap Based on Taxpayer Size

Source: Data processed by the Author, 2024

increasing supervision in specific sectors.

practices in tax management and reducing the tax gap.

specific tax-related issues, and more (Lin et al., 2022).

efficiency and effectiveness of tax management in Indonesia (Izzalqurny et al., 2019).

are depicted in Figure 2 below.

Figure 2. Utilization of Tax Gap Dashboard

(Najicha et al., 2023).

Report Generated on May 07, 2024 by Editpad.org

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