Analisis Kematangan Implementasi Big Data dalam Kebijakan Pengawasan Perpajakan (Deskriptif Kualitatif: Implementasi Big Data dalam Kebijakan Pengawasan Perpajakan di Direktorat Jenderal Pajak)
Rifky Bagas Nugrahanto, Dr. Mardhani Riasetiawan, SE Ak, M.T.; Dr. Dewi Haryani Susilastuti, M.Sc.
2025 | Tesis | S2 Mag.Studi Kebijakan
Dalam era digital, big data
berpotensi meningkatkan efektivitas dan efisiensi pengelolaan administrasi
perpajakan, khususnya dalam pengawasan dan kepatuhan wajib pajak. Direktorat
Jenderal Pajak (DJP) mulai mengadopsi big data untuk mengoptimalkan
pengawasan dan mencegah pelanggaran pajak, meskipun masih menghadapi tantangan
seperti kesiapan infrastruktur, kompetensi SDM, dan kebijakan tata kelola data.
Penelitian ini menganalisis tingkat
kematangan implementasi big data dalam kebijakan pengawasan perpajakan
di DJP, mengevaluasi tantangan yang ada, serta menyusun rekomendasi strategis.
Dengan metode studi kasus kualitatif, data dikumpulkan melalui survei,
wawancara mendalam terhadap 15 informan, dan analisis dokumen kebijakan.
Evaluasi dilakukan berdasarkan kesiapan infrastruktur, SDM, tata kelola data,
serta strategi dan kepemimpinan, dengan analisis korelasi Spearman dan Kendall
Tau.
Hasil penelitian menunjukkan bahwa
implementasi big data di DJP masih pada tingkat kematangan menengah.
Infrastruktur cukup memadai, tetapi perlu peningkatan dalam pemrosesan data
real-time dan analitik prediktif. Kompetensi SDM masih terbatas, sehingga perlu
pelatihan intensif. Data governance masih terfragmentasi antarunit,
menghambat integrasi dan kolaborasi. Selain itu, resistensi terhadap perubahan
menghambat adopsi teknologi baru, sehingga diperlukan manajemen perubahan yang
lebih efektif.
Kesimpulannya, big data berpotensi besar meningkatkan efisiensi administrasi perpajakan, tetapi keberhasilannya bergantung pada kesiapan teknologi, SDM, tata kelola data, dan strategi manajemen perubahan. Implementasi rekomendasi yang diberikan dapat mempercepat transformasi digital DJP dan meningkatkan akuntabilitas perpajakan di Indonesia.
In the digital era, big data has the
potential to enhance the effectiveness and efficiency of tax administration
management, particularly in tax supervision and taxpayer compliance. The
Directorate General of Taxes (DJP) has begun adopting big data to optimize supervision
and prevent tax violations, although challenges remain, such as infrastructure
readiness, human resource (HR) competence, and data governance policies.
This study analyzes the maturity level of
big data implementation in tax supervision policies at DJP, evaluates existing
challenges, and provides strategic recommendations. Using a qualitative case
study method, data was collected through surveys, in-depth interviews with 15
informants, and policy document analysis. The evaluation was conducted based on
infrastructure readiness, HR competence, data governance, strategy, and
leadership, with correlation analysis using Spearman and Kendall Tau methods.
The findings indicate that big data
implementation at DJP is still at a moderate maturity level. While the
infrastructure is relatively adequate, improvements are needed in real-time
data processing and predictive analytics. HR competence remains limited,
requiring intensive training. Data governance is still fragmented across units,
hindering integration and collaboration. Additionally, resistance to change
slows the adoption of new technologies, necessitating a more effective change
management approach.
In conclusion, big data has significant
potential to improve tax administration efficiency, but its success depends on
technological readiness, HR competence, data governance, and change management
strategies. Implementing the recommended strategies can accelerate DJP's
digital transformation and enhance tax accountability in Indonesia.
Kata Kunci : Big Data, Pengawasan Perpajakan, Kematangan Teknologi, Tata Kelola Data, Direktorat Jenderal Pajak.