Conceptual Framework of a Taxpayer Management System
The research was performed at Large Taxpayer Office (LTO) as a pilot projectrnfor tax reform in Directorate General of Taxes and focused on the relationshiprnbetween taxpayer and tax office. The purpose of the research is to analyze taxpayerrnneeds and wants of the system to link taxpayers and tax office and how to design it.rnThe research methodology steps are distributing and collecting questionnaires,rnanalyzing and observing the problem, designing and analyzing high quality systemrnwith statistical approach in connection with good governance implemented in LTO.rnThe research concludes that developing Taxpayer Management System is a necessityrnto LTO. Proposed system which satisfying taxpayer needs and complying system andrnsystem qualitative characteristics will improve Good Governance characteristics ofrnLTO performance. Although Taxpayer Management System will provides manyrnbenefits for taxpayer and tax office, failure risks and resolve movement to minimizernthe risk must be considered also in design and implementation phase to avoid benefitrnreduction. Proposed system is not inexpensive, empowering LTO human resources inrndeveloping the system will reduce developing cost. For further development,rnimplementation Integrated Tax Administration System, tax revenue collected,rntaxpayer size and quantity, external system requirements, and failure riskrnmanagement, are fundamental considerations for next development andrnimplementation of proposed system to all tax office in Indonesia.
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