Comprehensive Knowledge Regarding CRM Functions: A Review

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In the ever-evolving landscape of tax administration, Compliance Risk Management (CRM) has emerged as a crucial tool in ensuring taxpayer compliance and revenue collection. As researchers continue to explore the intricacies of CRM, it is essential to examine existing studies on this topic to gain a deeper understanding of its functions.

Importance of Trust and Authority

Recent studies have highlighted the importance of trust and authority in influencing taxpayer compliance. For example, Andika’s (2018) study emphasized that trust plays a significant role in determining taxpayer compliance behavior. Similarly, Arief’s (2021) research underscored the need for optimal tax receipt management to ensure revenue collection.

Significance of an Overarching Framework

Betts’ (2022) study stressed the significance of an overarching framework in driving revenue performance. This underscores the critical role of CRM in achieving this goal by providing a structured approach to risk management and compliance.

Implementation of CRM in Indonesia

In Indonesia, the Director General of Taxes has issued several edicts outlining the implementation of CRM and Business Intelligence in tax administration. A study by Darmayasa et al. (2022) explored the reconstruction of compliance risk management towards a humanist approach, highlighting the importance of adopting a people-centered approach in CRM.

Research Instruments

Researchers have employed various research instruments to gather data on CRM, including surveys, interviews, and case studies. For instance, Dunn’s (2018) mixed-methods study examined the impact of trust on taxpayer compliance. Similarly, International Organization for Standardization’s ISO 31 000: Risk Management provides a framework for understanding risk management in tax administration.

Studies Focused on CRM in Tax Administration

In Indonesia, several studies have focused on CRM in tax administration, including research by Jurnal Akuntansi (2023) and Kementrian Keuangan (2018). A study by Lipniewicz (2017) examined the role of digital technology in tax administration, highlighting the potential benefits of CRM in this context.

Conclusion

In conclusion, comprehensive knowledge regarding the functions of CRM implementation can be obtained through a review of existing research on this topic. Future researchers are encouraged to explore new perspectives and methodologies, such as focus group discussions, to provide a more nuanced understanding of CRM in tax administration.