Smart Tax – The Concept of Gamification, Board Game & Metaverse Inside Tax Profiling To Make Taxpayers Comfortable

Sendi Novianto, Indra Gamayanto, Arta Moro Sundjaja, Adele B L Mailangkay

Abstract


Tax is one of the essential pillars in the development of a country, where taxes can have a positive impact on changing people's lives. This research will focus on how gamification, board games, and metaverse can increase the ease of paying taxes, create a more effective and efficient organizational structure to generate business for state financial institutions, implement tax incentives appropriately, and provide fair solutions for taxpayers. Convenience for the community is an essential focus in this research because it is a fundamental thing that must be built and implemented so that when paying taxes, people feel that it is no longer an obligation but a lifestyle. Furthermore, applying technology such as gamification, board games, and metaverse will improve services to the community. Several concepts, such as building a business in a financial institution, will generate profits for the country. Finally, after these things can be implemented, institutions can provide right-on-target incentives to the community that really should get them, including incentives that fall into the correct category. The results of this study are a framework for compiling a smart tax profile (level of maturity in compiling a tax profile) that combines all types of incentives to be used as essential guidelines and applied in the long term. In this conceptual research, gamification is a link with taxpayers to make it more interesting and increase positive bonds; board games are game boards that are useful for carrying out manual simulations by sitting together and discussing, while metaverse and AI can be used for tax simulations so that taxpayers can understand more deeply about taxes.


Keywords


Smart Tax; Gamification;Board game;Metaverse; Business; Comfort

Full Text:

PDF

References


“Does the room sharing business model disrupt housing markets? Empirical evidence of Airbnb in Taiwan - ScienceDirect.” Accessed: Oct. 12, 2024. [Online]. Available: https://www.sciencedirect.com/science/article/pii/S1051137720300425

“Ending Corporate Tax Avoidance and Tax Competition: A Plan to Collect the Tax Deficit of Multinationals by Kimberly A. Clausing, Emmanuel Saez, Gabriel Zucman :: SSRN.” Accessed: Oct. 12, 2024. [Online]. Available: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3655850

A. Arefeva, M. A. Davis, A. C. Ghent, and M. Park, “The Effect of Capital Gains Taxes on Business Creation and Employment: The Case of Opportunity Zones,” Jul. 03, 2023, Social Science Research Network, Rochester, NY: 3645507. doi: 10.2139/ssrn.3645507.

M. Baraké, T. Neef, P.-E. Chouc, and G. Zucman, “Collecting the tax deficit of multinational companies simulations for the European Union,” Work. Pap., Art. no. halshs-03323095, Jul. 2021, Accessed: Oct. 12, 2024. [Online]. Available: https://ideas.repec.org//p/hal/wpaper/halshs-03323095.html

E. A. Services, “How to Write Research Background: Key Points and Case Studies,” Elsevier Author Services - Articles. Accessed: Dec. 08, 2024. [Online]. Available: https://scientific-publishing.webshop.elsevier.com/manuscript-preparation/what-background-study-and-how-should-it-be-written/

“The impact of corporate governance on corporate tax avoidance—A literature review - ScienceDirect.” Accessed: Oct. 12, 2024. [Online]. Available: https://www.sciencedirect.com/science/article/abs/pii/S1061951818301071

“The Distributional Effect of A Carbon Tax on Income in Taiwan.” Accessed: Oct. 12, 2024. [Online]. Available: https://www.mdpi.com/2071-1050/12/4/1530

J. Saputra, R. N. Ilham, E. Erlina, K. A. Fachrudin, A. S. Silalahi, and W. Albra, “Investigation of the Bitcoin Effects on the Country Revenues Via Virtual Tax Transactions for Purchasing Management,” Int. J. Supply Chain Manag., vol. 8, no. 6, Art. no. 6, Dec. 2019, doi: 10.59160/ijscm.v8i6.4062.

H. X. Qin, Y. Wang, and P. Hui, “Identity, Crimes, and Law Enforcement in the Metaverse,” Nov. 19, 2022, arXiv: arXiv:2210.06134. doi: 10.48550/arXiv.2210.06134.

R. N. Watanabe, “Developing Taiwan into a Regional Finance and Operations Centre : a Taxation Perspective,” Revenue Law J., vol. 8, no. 1, Jan. 1998, doi: 10.53300/001c.6608.

M. Maharani and G. Wang, “The Use of Gamification for Pre-Recruitment System in Tax Consulting Company,” J. Inf. Syst. Inform., vol. 4, no. 3, Art. no. 3, Sep. 2022, doi: 10.51519/journalisi.v4i3.320.

“Sosyoekonomi » Makale » Taxation in Virtual Worlds: Analysis Under United States of America and Turkish Tax Regulations.” Accessed: Oct. 12, 2024. [Online]. Available: https://dergipark.org.tr/tr/pub/sosyoekonomi/issue/75640/1118876

“(PDF) Comparative Study of Tax Policy Related to COVID-19 in ASEAN Countries.” Accessed: Oct. 12, 2024. [Online]. Available: https://www.researchgate.net/publication/341495765_Comparative_Study_of_Tax_Policy_Related_to_COVID-19_in_ASEAN_Countries

“Could environmental regulation and R&D tax incentives affect green product innovation? - ScienceDirect.” Accessed: Oct. 12, 2024. [Online]. Available: https://www.sciencedirect.com/science/article/abs/pii/S0959652620308969

“The Ethics of Tax Evasion: Case Studies of Taiwan by Robert W. McGee, Susana N. Vittadini Andres :: SSRN.” Accessed: Oct. 12, 2024. [Online]. Available: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=959277

“The economic impact of Taiwan’s investment tax credits and its direction of adjustment | Request PDF.” Accessed: Oct. 12, 2024. [Online]. Available: https://www.researchgate.net/publication/242126522_The_economic_impact_of_Taiwan's_investment_tax_credits_and_its_direction_of_adjustment

“Chang, C., & Cheng, P. W. H. (1992). Tax Policy and... - Google Scholar.” Accessed: Oct. 12, 2024. [Online]. Available: https://scholar.google.co.id/scholar?q=Chang,+C.,+%26+Cheng,+P.+W.+H.+(1992).+Tax+Policy+and+Foreign+Direct+Investment+in+Taiwan.&hl=en&as_sdt=0&as_vis=1&oi=scholart

H. Haryanto, Aripin, and I. Gamayanto, “Activity Design Using Innovation Profiling in Appreciative Learning Serious Game of Indonesian Pronunciation,” in 2021 13th International Conference on Information & Communication Technology and System (ICTS), Oct. 2021, pp. 24–28. doi: 10.1109/ICTS52701.2021.9608559.

I. Gamayanto, S. Wibowo, D. A. S, and A. Prayitno, “The Concept of gamification, metaverse & AI to develop hybrid learning systems inside education,” IJISTECH Int. J. Inf. Syst. Technol., vol. 7, no. 6, Art. no. 6, Apr. 2024, doi: 10.30645/ijistech.v7i6.336.

I. Gamayanto and S. Wibowo, “Artificial Intelligence (AI) & Ethics Profiling (Akeru, Bunka, Syuu kan, Sai seisan),” IJISTECH Int. J. Inf. Syst. Technol., vol. 7, no. 3, Art. no. 3, Oct. 2023, doi: 10.30645/ijistech.v7i3.317.

S. Wibowo, I. Gamayanto, and Z. Arifin, “The concept of intelligent gamification, virtual reality & artificial intelligence (AI) to face the pandemic in education,” J-SAKTI J. Sains Komput. Dan Inform., vol. 8, no. 1, Art. no. 1, Mar. 2024, doi: 10.30645/j-sakti.v8i1.783.




DOI: https://doi.org/10.35194/mji.v16i2.4705

Refbacks

  • There are currently no refbacks.


Copyright (c) 2024 Media Jurnal Informatika

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

This Journal is licensed under a Attribution-NonCommercial-ShareAlike 4.0 License.

©All rights reserved 2017. Media Jurnal Informatika ISSN: 2477-2542 (online); 2088-2114 (cetak).


Gedung Fakultas Teknik UNSUR Jl. Pasir Gede Raya, Cianjur, Jawa Barat 43216| Telp./Fax. (0263) 283578 |E-mail: mji@unsur.ac.id; info@ft.unsur.ac.id


Media Jurnal Informatika Indexed By:

sinta-logogarudagooglecrossref