Perkembangan Sistem Administrasi Pajak Berbasis Blockchain

Nurul Izzah Lubis, Anjas Pratama

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Blockchain adalah sistem digital yang memungkinkan pertukaran informasi dan aset secara langsung antara dua atau lebih peer dalam jaringan peer-to-peer. Ada tiga versi blockchain: public, private dan hybrid. Administrasi Pajak Federal Brasil menggunakan sistem berbasis blockchain yang dikenal sebagai "bCPF". Sistem ini digunakan untuk mengirimkan informasi dari daftar Wajib Pajak Badan dan Orang Pribadi ke semua instansi pajak. Mulai Oktober 2020, jaringan BConnect digunakan untuk menghubungkan bea cukai Brasil, Argentina, Paraguay, dan Uruguay. Bank of Finland memperkenalkan Avant Smart Card, sejenis mata uang elektronik pada tahun 1993. Organisasi administrasi pajak di Kanada dan negara UE lainnya (termasuk Belgia, Yunani, dan Swedia) telah meningkatkan langkah-langkah untuk memerangi penindasan penjualan terkomputerisasi dalam kasus penipuan point-of-sale (OECD 2017b). Program E-Estonia menyatukan layanan pemerintah dalam satu platform digital dan menggabungkan informasi paling pribadi dari industri keamanan, pendaftaran, keadilan, dan perawatan kesehatan. Sistem akuntansi berbasis blockchain sedang dikembangkan oleh perusahaan Belanda yang dikenal sebagai Summitto untuk membantu administrasi pajak memerangi pencurian PPN. Untuk semua pembayar pajak PPN di Chili, administrasi pajak menyimpan daftar masukan dan keluaran. Pada awal 2019, Ekuador mulai mengisi beberapa bidang pengembalian PPN. Beijing, Cina, juga telah mengadopsi faktur elektronik berbasis blockchain. Dari hasil penelitian ini dapat disimpulkan bahwa blockchain teknologi memiliki banyak dampak positif kepada kemajuan sistem administrsi pajak untuk mecegah penipuan dan penghindaran pajak.

Kata Kunci


Teknologi Blockchain; Sistem Administrasi Pajak; Pajak Pertambahan Nilai;

Teks Lengkap:

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Referensi


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DOI: http://dx.doi.org/10.22303/accumulated.5.1.2023.27-41

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