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Abstrak :
Pada studi OECD tahun 2008 dan 2013, kepatuhan pajak mengalami pergeseran paradigma yang tujuannya memperoleh hubungan yang setara antara otoritas pajak dan wajib pajak. Skripsi ini membahas penerapan paradigma baru tersebut, yaitu Cooperative Compliance khusus di Indonesia. Penerapan Cooperative Compliance ini dianalisis dari adanya kerja sama integrasi data perpajakan Direktorat Jenderal Pajak (DJP) dengan beberapa Badan Usaha Milik Negara (BUMN). Penelitian ini adalah penelitian post- positivist dengan teknik analisis kualitatif yang memiliki jenis penelitian deksriptif. Hasil penelitian menyatakan bahwa DJP telah berupaya menerapkan kriteria Enhanced Relationship pada Cooperative Compliance walaupun penerapan Cooperative Compliance di Indonesia tidak sepenuhnya berkaca dari penerapan di negara-negara OECD. Secara substansi, penerapan Cooperative Compliance di Indonesia dikemas masih dalam bentuk program yang berupaya memberikan kemudahan atau fasilitas bagi wajib pajak untuk mendorong kepatuhan sukarela yang lebih optimal sedangkan, penerapan di negara-negara OECD memiliki program yang mendukung keinginan wajib pajak itu sendiri untuk patuh dalam melaksanakan kewajiban perpajakannya secara baik dan benar. Analisis penerapan Cooperative Compliance dari sisi DJP pada program integrasi data perpajakan cukup baik diterapkan akan tetapi, belum sepenuhnya memenuhi unsur Cooperative Compliance sehingga perlu pengoptimalan pada setiap unsur Mutual Trust, Understanding, dan Transparency sedangkan, dari sisi wajib pajak BUMN, tiga unsur dan kriteria pendukung sudah cukup baik diterapkan sesuai dengan konsep Cooperative Compliance. Analisis SWOT dilakukan berdasarkan matriks Kearns dan dihasilkan penerapan Cooperative Compliance dengan klasifikasi Mobilization di Indonesia yang berarti terdapat ancaman yang berpotensi mengganggu upaya penerapan Cooperative Compliance akan tetapi, dapat diatasi dengan internal organisasi otoritas pajak dan wajib pajak yang kuat. ......In the 2008 and 2013 OECD studies, tax compliance underwent a paradigm shift whose goal was to obtain an equal relationship between tax authorities and taxpayers. This thesis discusses the application of the new paradigm, namely Cooperative Compliance specifically in Indonesia. The implementation of Cooperative Compliance is analyzed from the cooperation in integrating tax data from the Directorate General of Taxes (DGT) with several State-Owned Enterprises (BUMN). This research is a post-positivist research with a qualitative analysis technique that has a descriptive type of research. The results of the study stated that the DGT has attempted to apply the Enhanced Relationship criteria to Cooperative Compliance, although the implementation of Cooperative Compliance in Indonesia is not fully reflected in the implementation in OECD countries. Substantially, the implementation of Cooperative Compliance in Indonesia is still packaged in the form of programs that seek to provide convenience or facilities for taxpayers to encourage more optimal voluntary compliance meanwhile, implementation in OECD countries has programs that support the desire of taxpayers themselves to comply in carrying out their tax obligations properly and correctly. The analysis of the implementation of Cooperative Compliance from the DGT's side on the tax data integration program has been implemented quite well however, it has not fully fulfilled the Cooperative Compliance element so that it is necessary to be optimized on each element of Mutual Trust, Understanding, and Transparency, while, from the perspective of State-Owned Enterprises (BUMN) taxpayers, the three elements and criteria have been well supported and implemented according to the concept of Cooperative Compliance. The SWOT analysis was carried out based on the Kearns matrix and resulted in the application of Cooperative Compliance with the Mobilization classification in Indonesia which may potentially interfere with the implementation of Cooperative Compliance but can be overcome by strong internal tax authorities and taxpayers.

Abstrak :
Teknologi informasi memiliki peran penting dalam upaya meningkatkan kepatuhan perpajakan di Indonesia. Pendekatan Inovasi Kepatuhan Pajak dengan memanfaatkan teknologi informasi diharapkan dapat membangun mutual trust dalam era baru hubungan Wajib Pajak dan otoritas pajak dalam rangka peningkatan tax ratio di Indonesia. Di tengah tingginya sengketa dan penyalahgunaan Faktur Pajak dalam bidang Pajak Pertambahan Nilai (PPN), reformasi pajak dilakukan dengan pemanfaatan teknologi informasi untuk memberikan kemudahan administrasi pajak bagi Wajib Pajak dalam pelaksanaan hak dan kewajiban perpajakan Wajib Pajak. Di sisi lain, hal tersebut diharapkan dapat meningkatkan kualitas pelayanan dan pemeriksaan pajak otoritas pajak, termasuk integrasi data perpajakan. Penelitian ini dilakukan untuk menganalisis penerapan Integrasi Data Perpajakan dengan menggunakan e-Faktur Host-to-Host dalam upaya menciptakan hubungan kepatuhan kolaboratif dalam rangka penerapan konsep inovasi kepatuhan pajak antara Wajib Pajak dengan otoritas pajak. Penelitian ini dilakukan dengan menggunakan pendekatan post-positivism dengan metode kualitatif. Teknik pengumpulan data dilakukan melalui wawancara mendalam dilakukan melalui studi pada PT X. Hasil penelitian menunjukkan bahwa penerapan program integrasi data perpajakan di PT X berjalan cukup baik, dilihat berdasarkan dimensi yang digunakan yaitu penegakan hukum, pemberian fasilitas, dan kepercayaan. Dalam hal ini kegiatan penegakan hukum terkait dengan pengawasan Wajib Pajak dilakukan dengan lebih baik dan efisien karena telah didukung oleh peningkatan kompetensi otoritas pajak dalam melaksanakan tugasnya. Penyediaan fasilitas perpajakan dengan memberikan kemudahan berpengaruh kepada meningkatnya kepatuhan Wajib Pajak dalam melaksanakan kewajiban pajaknya. Hal ini juga berpengaruh pada dimensi kepercayaan dimana fakta menunjukkan bahwa kondisi kepercayaan menuju ke arah yang lebih baik. Penerapan program ini menciptakan mutual trust dan mutual understanding antara Wajib Pajak dan otoritas pajak di PT X. Implikasi terhadap penerapan program ini juga dirasakan dari sisi cost of taxation yang dikeluarkan oleh kedua belah pihak. ......Information technology has an important role in efforts to improve tax compliance in Indonesia. The collaborative compliance approach by utilizing information technology is expected to build mutual trust in a new era of relations between taxpayers and tax authorities in the context of increasing tax ratio in Indonesia. In the midst of high disputes and misuse of tax invoices, tax reform is carried out by utilizing information technology to provide convenience in the implementation of taxpayer's rights and obligations. On the other hand, it is expected to improve the quality of tax authority services. This research was conducted to analyze the application of Tax Data Integration using Host-to-Host (H2H) e-Invoice to implementing collaborative compliance. This research was conducted using a post-positivist approach with qualitative methods with innovation in tax compliance and cost of taxation concept. Data collection were carried out through in-depth interviews conducted through studies at PT X. The results showed that the application of the tax data integration program at PT X went quite well, viewed based on the dimensions of law enforcement, provision of facilities, and trust. In this case, law enforcement activities related to taxpayer supervision are carried out better and more efficiently because they have been supported by the increased competence of tax authorities in carrying out their duties. Provision of taxation facilities by providing convenience influences increasing taxpayer compliance in carrying out its tax obligations. This also affects the dimension of trust where trust between actors leads to a better direction. The implementation of this program creates mutual trust and mutual understanding between PT X and tax authorities. The implications for the implementation of this program are also felt in terms of the cost of taxation issued by both parties.