XBRL based Corporate Tax Filing in Indonesia
| Autor: | Nurul Qalbiah, Manik Mutiara Sadewa, Nailiya Nikmah, Nurul Mukhlisah, Noor Romy Rahwani, Phaureula Artha W |
|---|---|
| Rok vydání: | 2019 |
| Předmět: |
business.industry
Business reporting Computer science Information technology 020206 networking & telecommunications Accounting 02 engineering and technology computer.file_format XBRL Stock exchange Income tax 0202 electrical engineering electronic engineering information engineering General Earth and Planetary Sciences 020201 artificial intelligence & image processing Applied research business computer Corporate tax General Environmental Science |
| Zdroj: | Procedia Computer Science. 161:133-141 |
| ISSN: | 1877-0509 |
| DOI: | 10.1016/j.procs.2019.11.108 |
| Popis: | eXtensible Business Reporting Language (XBRL) is a significant new information technology for the electronic communication of business and financial data. XBRL has been implemented by Central Bank of Indonesia and Indonesia Stock Exchange but not yet adopted by Indonesian Tax Authority. As there was no data exchange among the regulators, it may result in inconsistent financial information among these authorities. However, before promoting this G2G sharing, the tax authority has to adopt the XBRL in the first place. This research proposed the XBRL taxonomy, which can be used in the adoption of XBRL for the e-Tax Corporate Filing system. As an applied research, the paper technically demonstrates how to develop XBRL taxonomy called The Corporate Tax XBRL Taxonomy (1771-CTXT). The taxonomy was created based on the iterative approach as the main part of the Design Science Research (DSR) process model. Although this research paper was done based on the case study of corporate income tax in Indonesia, the steps to developing taxonomy document could be applied as well to other countries’ tax regulators. In implementing XBRL based data exchange among regulators, the National XBRL taxonomy has to be developed first to provide XBRL elements, which can be re-used among them. The XBRL extensions of the national taxonomy should also be developed for particular reporting domains such as tax and statistics. |
| Databáze: | OpenAIRE |
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