Otomatisasi Interpretasi Data terhadap Bukti Perpajakan Digital
DOI:
https://doi.org/10.31334/transparansi.v3i1.753Keywords:
automation, interpretation, digital taxationAbstract
Model pengenalan secara otomatis terhadap bukti perpajakan digital dipandang sebagai salah satu mekanisme yang penting dalam organisasi untuk menentukan efektivitas dalam pengambilan keputusan dan pengendalian organisasi. Efektivitas ini dipengaruhi oleh kemampuan sistem dalam mengidentifikasi dan mengelompokkan data entitas. Kendala yang ditemui dalam pengenalan data terjadi karena kondisi fisik bukti perpajakan yang kurang baik, sehingga membutuhkan lebih banyak waktu dan berakibat kurangnya presisi terhadap interpretasi yang dihasilkan oleh sistem. Efektivitas kinerja sistem pengenalan ditingkatkan melalui penentuan langkah yang tepat dalam mengelompokkan entitas-entitas secara otomatis. Kemampuan otomatisasi ini melingkupi berbagai tahapan yang ada, yaitu dalam mengenali transaksi, mengekstraksi informasi di dalamnya dan mengelompokkannya dengan tepat. Penelitian ini menyajikan langkah-langkah yang dilakukan secara komputerisasi dalam bentuk model otomatisasi interpretasi data, baik dalam hal pengenalan transaksi, ekstraksi dan kemudian melakukan pengelompokkan terhadap entitas yang ditemui dalam bukti pemotongan PPh Pasal 23 secara digital. Langkah utama yang dilakukan dalam pencapaian tersebut melalui analisa dasar terhadap bukti berdasarkan interpretasi teks. Simulasi yang dilakukan terhadap beberapa bukti potong menunjukkan proses otomatisasi berpotensi meningkatkan efektivitas dan menekan kesalahan, bila dibandingkan dengan proses manual.References
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