OPTIMALISASI

PENERIMAAN
PAJAK DENGAN BIG
DATA

Dr. Beny Susanti., SE., MM

 JENIS DATA (DIGITAL)

TRADITIONAL APPROACH BIG DATA APPROACH

 Data Keuangan Tahunan  Data Sosial Media(Twitter,Facebook,Youtube dll)
 Data Penjualan  Data Stocks (Saham)
 Data Costumer  Data Transaksi Nasabah Bank
 Data Biaya  Data Transaksi Pajak
 Data Pegawai  Volume,Variety, Velocity, Veracity

Data real-time
Tools : Tools :
SPSS, Excel, SQL, R dll SQL, Python, Java, Hadoop dll
Pemanfaatan Big Data pada Instansi Pemerintah

Meningkatkan kinerja pemerintah

Meningkatkan pendapatan negara

Transparansi pada semua sektor pemerintahan

 Memanfaatkan "Big Data" untuk
Kepentingan Perpajakan

Self Assesment System Tax Compliance

Controling
 Memanfaatkan "Big Data" untuk
Kepentingan Perpajakan

Improve Tax  Faster data collection and procession –enabled by better and faster big data tools
 Sharing information across different departments -Data science and big data analytics breaks
Collection down information3silos and encourages data sharing across different organizations
Practices

 Big data is enabling authorities to differentiate between legitimate taxpayers and fraudsters
 Different sources of data are being used to detect status of a taxpayer. Ranging from income to
job status to their social media, authorities are being enabled to gain deeper understanding of
Fraud situations
Prevention  Higher speed of analysis in also enabling tax authorities and corporations to real time detect
2 in the financial systems.
anomalies

 CorDatasilos need to be broken and Data stored in various places, such as network shared
What it means drives, personal hard drives, document management systems and emails need to be
synchronous
for  Need a mindset change and technology help in how it collect,
1 store and analyze tax and financial
Businesses? data
 Need for sophisticated data management and analytics system to reduce complexities arising
from different functions and geographic locations.
Tax Data Analytic
Tantangan Sistem Penagihan Pajak
Certain ‘Big Data Initiatives’
taken by Indonesia Tax Office

Automatic Exchange of Information (AEoI)

AEoIbased on Common Reporting Standards –stipulated in Law No.

9/2017
•Technical guidelines regarding access financial information for tax
purpose –stipulated in MoFReg No.70/PMK.03/2017 as lastly amended by
MoFReg No.19/PMK.03/2018.
•CbCrsubmission -jurisdictions that do not have International Agreements
or QCAA (Qualifying Competent Authority Agreement) with Indonesia.
•Aims at preventing tax evation, misuse of tax treaty, and overall
monitoring of taxpayer obligation fulfillment

Current IT Landscape of DGT

Custom-developed applications running on multiple platforms

•Data Warehouse
•Directory Services
•Back up and Recovery
•Network
Memanfaatkan "Big Data" untuk
Kepentingan Perpajakan
THANK YOU