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Taxpayer Perceptions of the Directorate General of Taxes' Supervision of Open Access Bank Transaction Data as a Tax Compliance Effort
Shonia Vanie Andhini ITEBIS PGRI Dewantara Jombang Indonesia , Omi Pramiana ITEBIS PGRI Dewantara Jombang IndonesiaThis study analyzes how taxpayer perceptions of the Directorate General of Taxes’ (DGT) oversight of bank transaction data through open access mechanisms vary across taxpayer types, and how these perceptions relate to efforts to improve tax compliance. Using a descriptive qualitative approach, primary data were obtained through in-depth interviews with two distinct informant groups, MSME owners and representatives of larger business entities, supported by secondary data from regulations and literature on financial information access. Results show systematic empirical distinctions between groups: MSME informants more frequently emphasized concerns about privacy violations, potential data misuse, and the administrative burden of compliance, whereas business-entity informants were more likely to view open access as enhancing transparency, reducing reporting errors, and strengthening deterrence against underreporting. Within each group, perceptions further varied by regulatory literacy, prior administrative experience with the DGT, and trust in data security safeguards. These findings indicate that the positive effects of open access on compliance are contingent on taxpayer type and moderated by understanding of regulations, confidence in data protection, and past interactions with tax authorities. To maximize compliance gains while protecting privacy rights, the DGT should tailor communication, data-protection guarantees, and educational programs to the specific concerns and capacities of MSMEs versus larger business entities.
Pages: 133-142Published: 2026-09-01Views: 52 Downloads: 181 - 1 of 1 items
