Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 24 No. 12 (2025): Musytari: Neraca Manajemen, Akuntasi, dan Ekonomi, ISSN 3025-9495
Articles

MENGADAPTASI TAX RECEIPT DARI AUSTRALIA TAXATION OFFICE UNTUK MENINGKATKAN TRANSPARANSI DAN KEPERCAYAAN PUBLIK DI INDONESIA

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  • Nailah Rizki Fadilah,
  • Euis Wulandari,
  • Nia Auliana,
  • Mega Metalia,
  • Ratna Septiyanti
Nailah Rizki Fadilah
Universitas Lampung
Euis Wulandari
Universitas Lampung
Nia Auliana
Universitas Lampung
Mega Metalia
Universitas Lampung
Ratna Septiyanti
Universitas Lampung

Published 2025-11-08

Keywords

  • Transparansi Fiskal, Tax Receipt, Kepercayaan Publik

How to Cite

MENGADAPTASI TAX RECEIPT DARI AUSTRALIA TAXATION OFFICE UNTUK MENINGKATKAN TRANSPARANSI DAN KEPERCAYAAN PUBLIK DI INDONESIA. (2025). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 24(12), 641-650. https://cibjournal.com/index.php/musytari/article/view/1257

Abstract

Penelitian ini bertujuan untuk menyelidiki potensi penerapan sistem Tax Receipt, berdasarkan model yang diterapkan oleh Australian Taxation Office (ATO), guna meningkatkan transparansi fiskal dan kepercayaan publik terhadap administrasi perpajakan di Indonesia. Studi ini menggunakan metodologi kuantitatif deskriptif dengan survei terhadap 50 responden dari berbagai latar belakang. Mayoritas masyarakat menganggap transparansi pajak nasional masih kurang memadai, namun menunjukkan dukungan kuat terhadap implementasi Bukti Penerimaan Pajak. 88% responden mendukung adopsi sistem ini, 92% menyatakan kebijakan tersebut dapat meningkatkan kepercayaan publik, dan 98% menyatakan akan lebih bersedia membayar pajak jika penggunaan dana pajak transparan. Tax Receipt kemungkinan akan memprioritaskan pendidikan, kesehatan, infrastruktur, dan bantuan sosial. Temuan studi ini menegaskan bahwa sistem Tax Receipt dapat secara signifikan meningkatkan transparansi fiskal dan kepatuhan pajak di Indonesia, asalkan terdapat integrasi data yang lebih baik, digitalisasi administrasi, literasi pajak publik, dan tata kelola yang akuntabel.

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