Efficiency effectiveness of PPh 21 reporting via taxation digitalization in state institutions using value for money
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The digitalization of tax administration has become a strategic reform to improve the quality of public-sector tax governance through greater efficiency and effectiveness. This study examines the effectiveness and efficiency of Income Tax Article 21 (PPh 21) reporting after the implementation of tax digitalization in public educational institutions using the Value for Money framework. Unlike previous studies that primarily focus on individual taxpayers or private organizations, this research evaluates public educational institutions as public-sector corporate taxpayers by integrating effectiveness and efficiency into a unified performance assessment. A quantitative descriptive evaluative approach was employed using 240 secondary administrative documents, comprising 120 reporting records before and 120 after digitalization. Data were analyzed using effectiveness and efficiency ratios, followed by an interpretation based on the Value for Money concept. The findings reveal that digitalization significantly improved reporting effectiveness from 85.00% to 96.67%, indicating a substantial decline in tax calculation errors and greater compliance with reporting standards. Moreover, the average reporting time decreased from 6.5 hours to 2.1 hours per reporting cycle, producing a time efficiency ratio of 32.31%, while administrative costs declined by 35.38%. These improvements demonstrate that digital tax administration enhances reporting accuracy while simultaneously optimizing the utilization of institutional resources. The study concludes that the implementation of digital taxation fulfills the Value for Money principles by generating higher-quality tax reporting with lower resource consumption. This research contributes to the literature by extending the application of the Value for Money framework to evaluate digital tax administration performance in public educational institutions and provides practical evidence to support the optimization of digital taxation policies and public-sector financial governance.
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