TRANSFORMASI SISTEM PAJAK PENGHASILAN DI MANDAILING NATAL DI ERA EKONOMI DIGITAL
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Abstract
The transformation of the income tax system in Mandailing Natal in the digital economy era, particularly in the oil palm plantation sector, offers opportunities to improve efficiency and transparency in tax administration. This research uses a qualitative approach with a case study method, involving in-depth interviews, observations, and documentation studies to understand the dynamics that occur. The results show that the application of digital technology simplifies the tax reporting and payment process, but challenges such as low digital literacy among farmers, the complexity of tax regulations, and data protection issues remain key concerns. Education and socialization on tax obligations, as well as the need for policies that ensure data security, are essential to build public trust. Cooperation between the government, private sector, and society is also needed to encourage tax compliance. With the right measures, the transformation of the income tax system can support sustainable economic development in Mandailing Natal.
Keywords: Transformation Technology Social
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