Strategic factors in implementing blockchain technology in Indonesia's value-added tax system

Milla Sepliana Setyowati, Niken Desila Utami, Arfah Habib Saragih and Adang Hendrawan

Technology in Society, 2023, vol. 72, issue C

Abstract: This study examines the strategic factors to implement blockchain technology in Indonesia's Value-Added Tax (VAT) system. Blockchain technology is a transparent technology in which each party who is a member of the chain know the data or information in the blockchain network. Therefore, blockchain technology can be used only for transparent data. The research topic is limited to the scope of VAT because there is data in Indonesia's VAT which is transparent and safe to know by other parties and public. The approach used in this study is qualitative with the aim of analyzing strategic factors for implementing blockchain in Indonesia's VAT system. Based on the objectives, this study was categorized as descriptive research. The data collection techniques used in this study included field studies, in-depth interviews, and literature review related to the topic. The results of this study indicate that the factors that need to be considered in implementing blockchain in Indonesia's VAT system are organizational factors, which consist of organizational readiness, support from parties with higher authority, technological readiness, innovation, governance, and internal regulation processes; environmental factors which consist of external government support and partner support; and technological factors which consist of benefits, data security, smart contract coding, architecture, permissions, and shared infrastructure.

Keywords: Tax system; Value-added tax; Strategic factors; Blockchain (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S0160791X22003104
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:teinso:v:72:y:2023:i:c:s0160791x22003104

DOI: 10.1016/j.techsoc.2022.102169

Access Statistics for this article

Technology in Society is currently edited by Charla Griffy-Brown

More articles in Technology in Society from Elsevier
Bibliographic data for series maintained by Catherine Liu ().