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Procedia
Computer
Science 00 (2019) 000–000
Available
online
at www.sciencedirect.com
Procedia Computer Science 00 (2019) 000–000
ScienceDirect
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Procedia Computer Science 161 (2019) 133–141
The Fifth Information Systems International Conference 2019
The Fifth Information Systems International Conference 2019
XBRL based Corporate Tax Filing in Indonesia
XBRL based Corporate Tax Filing in Indonesia
Noor Romy Rahwania,a,*, Manik Mutiara Sadewabb, Nurul Qalbiahcc
Noor Romy Rahwani *, Manik Mutiara Sadewa , Nurul Qalbiah
Nurul Mukhlisahcc, Phaureula Artha Waa, and Nailiya Nikmahcc
Nurul Mukhlisah , Phaureula Artha W , and Nailiya Nikmah
Computerized Accounting Study Program, Politeknik Negeri Banjarmasin, Indonesia
Computerized
Accounting
Study Program,
Politeknik Negeri
Negeri Banjarmasin,
Banjarmasin, Indonesia
Sharia Accouting
Study Program
(ALKS), Politeknik
b
StudyProgram
Program,(ALKS),
Politeknik
Negeri Negeri
Banjarmasin,
Indonesia
ShariacAccounting
Accouting Study
Politeknik
Banjarmasin,
Indonesia
c
Accounting Study Program, Politeknik Negeri Banjarmasin, Indonesia
a
ab
Abstract
Abstract
eXtensible Business Reporting Language (XBRL) is a significant new information technology for the electronic communication
eXtensible
Reporting
Language
(XBRL)
is a significant
new information
technology
for the electronic
communication
of business Business
and financial
data. XBRL
has been
implemented
by Central
Bank of Indonesia
and Indonesia
Stock Exchange
but not
of
data.
has been
Central
Bankamong
of Indonesia
and Indonesia
Stock
Exchange
but not
yetbusiness
adoptedand
by financial
Indonesian
TaxXBRL
Authority.
As implemented
there was noby
data
exchange
the regulators,
it may
result
in inconsistent
yet
adopted
by Indonesian
Authority.
As However,
there was before
no datapromoting
exchange this
among
regulators,
it may
resulthas
in to
inconsistent
financial
information
amongTax
these
authorities.
G2Gthe
sharing,
the tax
authority
adopt the
financial
among
authorities.
promoting
sharing,
tax authority
hasfor
to the
adopt
the
XBRL in information
the first place.
This these
research
proposedHowever,
the XBRLbefore
taxonomy,
whichthis
canG2G
be used
in thethe
adoption
of XBRL
e-Tax
XBRL
in the
firstsystem.
place. This
taxonomy, demonstrates
which can be how
used to
in develop
the adoption
of taxonomy
XBRL forcalled
the e-Tax
Corporate
Filing
As anresearch
appliedproposed
research,the
theXBRL
paper technically
XBRL
The
Corporate Tax
Filing
system.
As an applied
research,The
the paper
technically
demonstrates
to develop
XBRLastaxonomy
XBRL
Taxonomy
(1771-CTXT).
taxonomy
was created
based on how
the iterative
approach
the main called
part ofThe
the
Corporate
Tax XBRL
Taxonomy
(1771-CTXT).
The taxonomy
was created
on the
iterative
as of
thecorporate
main partincome
of the
Design Science
Research
(DSR) process
model. Although
this research
paperbased
was done
based
on theapproach
case study
Design
Science Research
(DSR)
process model.
Although
this research
was done
onother
the case
study oftax
corporate
income
tax in Indonesia,
the steps
to developing
taxonomy
document
couldpaper
be applied
as based
well to
countries’
regulators.
In
tax
in Indonesia,
the based
steps to
developing
document
be applied
as well tohas
other
countries’
taxfirst
regulators.
In
implementing
XBRL
data
exchange taxonomy
among regulators,
thecould
National
XBRL taxonomy
to be
developed
to provide
implementing
XBRL
based
data
exchange
among
theextensions
National of
XBRL
taxonomy
has to be
developed
to provide
XBRL elements,
which
can be
re-used
among
them.regulators,
The XBRL
the national
taxonomy
should
also befirst
developed
for
XBRL
elements,
which
can be
re-used
them. The XBRL extensions of the national taxonomy should also be developed for
particular
reporting
domains
such
as taxamong
and statistics.
particular reporting domains such as tax and statistics.
© 2019 The Authors. Published by Elsevier B.V.
© 2019
2019 The
The Authors.
Published by
B.V.
©
Authors.
by Elsevier
Elsevier
B.V.
This
is an open
accessPublished
article under
the CC BY-NC-ND
license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
This
is an open
access
article under
the scientific
CC BY-NC-ND
license
(http://creativecommons.org/licenses/by-nc-nd/4.0/)
Peer-review
under
responsibility
ofthe
committee
The
Fifth
Information
Systems
International
Conference
2019
Peer-review under
responsibility
of
scientific committee
ofofThe
Fifth
Information
Systems
International
Conference
2019.
Peer-review under responsibility of the scientific committee of The Fifth Information Systems International Conference 2019
Keywords: XBRL; Tax; Extensible Business Reporting Language; e-Tax Filing
Keywords: XBRL; Tax; Extensible Business Reporting Language; e-Tax Filing
* Corresponding author. Tel.: +62-85-103-181-031.
address:author.
romy@poliban.ac.id
* E-mail
Corresponding
Tel.: +62-85-103-181-031.
E-mail address: romy@poliban.ac.id
1877-0509 © 2019 The Authors. Published by Elsevier B.V.
1877-0509
© 2019
Thearticle
Authors.
Published
by Elsevier B.V.
This is an open
access
under
the CC BY-NC-ND
license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Peer-review
under
responsibility
of the scientific
committee
of The
Fifth Information Systems International Conference 2019
This
is an open
access
article under
CC BY-NC-ND
license
(http://creativecommons.org/licenses/by-nc-nd/4.0/)
Peer-review under responsibility of the scientific committee of The Fifth Information Systems International Conference 2019
1877-0509 © 2019 The Authors. Published by Elsevier B.V.
This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Peer-review under responsibility of the scientific committee of The Fifth Information Systems International Conference 2019.
10.1016/j.procs.2019.11.108
134
2
Noor Romy Rahwani et al. / Procedia Computer Science 161 (2019) 133–141
Author name / Procedia Computer Science 00 (2019) 000–000
1. Introduction
eXtensible Business Reporting Language (XBRL) is a global standard for electronic communication of business
and financial data. It has been a widely accepted standard and implemented worldwide, including the US, China,
Australia, India, Japan, South Africa, Germany, and Latin American countries [1]. As a global and not-for-profit
consortium, XBRL International (XII) manages the worldwide collaborative effort to create this standardized digital
format for exchanging accounting, tax, and other business reporting information [2].
XBRL has the potential to reduce barriers to interoperability among different information systems for information
exchanges [3]. Thus, although the organizations have different business systems, they may still achieve financial
information sharing via XBRL [4].
Starting from 2018, the Indonesia Stock Exchange (IDX) has required publicly listed companies to submit XBRLbased financial statements [5]. In the year 2018, the Indonesia Financial Services Authority (OJK) has planned to
integrate those two XBRL based regulatory filings under OJK’s regulatory reporting ecosystem [6]. Unfortunately,
the integration will only focus on the OJK’s reporting ecosystem. The regulatory reporting systems at other
government agencies, such as the Indonesian Tax Authority (DJP) and Indonesian Statistic Authority (BPS), would
not be included. It means that there is no XBRL based data/information exchange between government agencies
(G2G) outside the OJK’s reporting ecosystem.
Actually, as a global standard reporting, XBRL has excellent potential to allow different systems/platforms to freely
exchange data in a reliable and transparent manner [7]. This potential can help the Indonesian government to prevent
accounting frauds done by the companies submitting multiple versions of the financial statement for different
regulators. For instance, one version of the financial statement sent to a bank usually presents overstated income, but
the other version sent to the tax authority usually presents understated corporate income. Such fraud occurs, as there
is currently no financial information exchange among the regulators. In the year 2015, there was an 18 percent tax
revenue shortfall in 2015, the worst in at least a decade [8]. Preventing this fraud will then help Indonesia to reach the
target.
This research aims to propose the use of XBRL in the Indonesian Tax Authority (DJP) via its e-Tax filing system.
With this motivation in mind, the focal point of this paper is to propose technically how to develop the prototype of
XBRL taxonomy for corporate tax filing. As the taxonomy was designed based on the Indonesian corporate tax filingform (with code 1770), the taxonomy is then called The Corporate Tax XBRL Taxonomy (1771 CTXT). The prototype
developed throughout the research was tested using real data example. By having data formatted in XBRL, the
Indonesian Tax Authority can then exchange the financial data among other regulators such as Central Bank of
Indonesia, and Stock Exchange. This effort will help this country to prevent accounting fraud explained previously.
In regard to the class of problems recommended by McKenney and Keen [9], the solution offered by the paper
could be categorized in Type II (Invention). This type II means that the relevant data (Corporate Taxes) were known
but the required method (corporate tax XBRL taxonomy) was not yet available. To further present the knowledge
contribution, the structure of this paper mostly follows the publication schema proposed by Gregor et.al [10].
2. Literature Review
In this section, the relevant theoretical background underlying this taxonomy development will be introduced and
discussed.
2.1. XBRL and E-Tax Filing
XBRL stands for eXtensible Business Reporting Language. It is designed to standardize business reporting,
including financial reports and corporate income tax return. XBRL is developed by the XBRL International Inc. (XII)
which is a not-for-profit global consortium that develops and maintains the XBRL reporting standard and framework.
It is based on XML in the area of business reporting. It enables unique identifying tags to be applied to items of
financial/business data, such as expenses and profit items in corporate tax filing form.
E-Tax Filing is a means of submitting an Annual Tax Return (in Indonesia, it is called Surat Pemberitahuan
Tahunan) or its renewal via the website (online) of the Tax Regulator or the Application Service Provider.
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XBRL based e-Tax Filing system has been adopted by tax authorities in some countries such as National Tax
Agency of Japan, the Australian Tax Office [3], United Kingdom HMRC and the U.S. Internal Revenue Service (IRS)
[11]. The interoperability of XBRL is one of the main factors that have influenced those tax authorities to adopt XBRL
in their tax reporting [11].
Utilizing this interoperability, the Indonesia government may develop a single point reporting system that could
link and meet the requirements of multiple agencies such as Stock Exchange, Tax Authority, Central Banks, and
Statistic Bureaucracy. Up to this year (2019), there were only Indonesia Stock Exchange and Central Bank Indonesia
that has adopted XBRL in regulatory reporting. The Indonesian tax authority is therefore recommended to adopt the
XBRL as well.
2.2. XBRL Implementation Options
There are several ways that a company can employ to adopt XBRL in their system, namely Bolt-On, Built In, and
Embedding [10]. Bolt-On means that tagging of corporate tax return elements is done after the reporting process is
complete. This process can be done internally or outsourced externally. The built-in way means that XBRL mapping
capability is a part of the reporting process. In the last alternative, the company may standardize the internal reporting
system by embedding the mapping capability in ERP application and ledgers.
In this paper, the bolt on approach was assumed to be used, as the process of corporate tax return reporting had
been already completed by a company’s accounting information system.
2.3. Developing XBRL document
There are two primary components in the delivery of XBRL reporting solutions, namely XBRL taxonomy and
XBRL instance documents [3]. By splitting the XBRL report into two documents, the 1771-CTXT Taxonomy will
remain the same every time a corporate income tax return is created. It is only the facts which are updated based on
the figures entered in the form 1771 (Indonesian Corporate Tax Form). The business reports illustrated on this link
http://bit.ly/XBRL-Docs is the XBRL based tax corporate income return created based on the two primary components
(taxonomy and instance documents).
3. Research Method
As an applied research, the paper technically demonstrates how to develop XBRL document, which consists of
XBRL taxonomy document and XBRL instance document. The taxonomy was developed based on the tax form
number 1771. In Indonesia, this form was used by Corporate Taxpayers to report income tax based on Article 25/29.
The taxonomy developed in this research is called the 1771-CTXT which stands for Corporate Tax XBRL Taxonomy
for form number 1771.
As a design science research (DSR), the iteration process is the main part of developing the artifact such as the
DSR process model proposed by Peffers et.al [12]. Both the Japan Financial Agency (FSA) and UK Tax Authority
(HMRC) have also adopted an iterative approach to their taxonomy development [13].
The steps used to develop the XBRL taxonomy in this article were derived from the process model for XBRL
development introduced by Wang & Wang [14]. The steps consist of feasibility analysis and planning, determination
of the scope, considering of reusing existing taxonomies, architecture design, metadata repository development,
building taxonomy, testing, and usage & maintenance.
a. Analyzing the Corporate Tax Form 1771. The taxonomy was developed by using this form. The example of the
filled form used to test the XBRL taxonomy developed through the research can be downloaded at this link:
http://bit.ly/SPT-1770
b. Developing an XBRL taxonomy document based on the Corporate Tax Form 1771. These steps are:
b.1 Creating and Populating the taxonomy elements.
b.2 Creating link-bases which consists of presentation link, definition link, and calculation link.
b.3 Developing XBRL instance document based on the taxonomy which had been created previously.
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b.4 Testing the taxonomy by inserting the values of instance document items.
Although this research paper was done based on the case study of corporate tax in Indonesia, the steps to developing
an XBRL taxonomy could be applied to other countries’ tax regulators. In the real scenario, Indonesian Tax Regulator
would be the regulator that develops XBRL taxonomy document. The companies that want to submit their corporate
tax form would create the XBRL-based financial reports based on the taxonomy.
4. Artifact Description
There are two primary components in the delivery of XBRL reporting solutions, namely XBRL taxonomy and
XBRL instance documents. By splitting the XBRL report into two documents, the 1771-CTXT Taxonomy will remain
the same every time a corporate income tax return is created. It is only the facts which are updated based on the
figures entered in the form 1771 (Indonesian Corporate Tax Form). The business report, illustrated on Fig. 1, is the
XBRL based tax corporate income return created based on the two primary components (taxonomy and instance
documents).
Fig. 1 Primary Component of XBRL Taxonomy.
The following sub chapters are the steps derived from the process model for XBRL development introduced by
Wang & Wang [15]:
a.
Feasibility analysis, planning, and scope
The XBRL taxonomy development for corporate tax is classified as initiative development because the
development is initiated by the tax authority. In this phase, the authority may determine whether or not it needs to
develop the taxonomy. In this paper, the scope of taxonomy would be limited to e-tax filing using Indonesian
Corporate Tax Form number 1771. In this phase, the elements of taxonomy were created based on the form.
 Consideration of reusing existing taxonomies
The following picture shows the scenario of how to reuse common taxonomy elements by the agencies. These
elements are defined in core taxonomy called National XBRL Taxonomy.
Fig. 2. G2G Information Sharing via National XBRL Taxonomy.
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Firstly, each agency identifies XBRL elements required for their reporting forms. The duplicated elements will be
consolidated under one element, which is shared among the agencies such as Stock Exchange, Central Bank, Tax
Regulator, and Statistical Authority. A concept, which is already defined in core taxonomy can be re-used in multiple
reporting taxonomies (or reports).
Based on Fig. 2, the 1771-CTXT taxonomy developed in this research was designed as the extension of the National
XBRL Taxonomy (Core). The 1771-CTXT taxonomy itself adopts the closed reporting system [16], which disallows
any taxonomy extensions from the preparer (company).
 Architecture design
There are some models or approaches for designing XBRL taxonomy architecture, including models based on
standards, industries, reporting templates and technical specifications [14]. IFRS taxonomy is an example of XBRL
taxonomy designed based on the structured content of International Financial Reporting Standards, whereas US
GAAP Taxonomy was modelled based on a variety of different documents that belong to numerous agencies or
stakeholders.
The architecture of the 1771 Corporate Tax XBRL Taxonomy (1771-CTXT) developed in this research was
modelled based on a form or tax reporting template of Indonesian tax corporate number 1771. The following picture
shows the DTS (Discoverable Taxonomy Set) of the 1771-CTXT XBRL taxonomy. The DTS includes the schema
together with link bases related to them. The schema, in the form of a .xsd file that connects to one or more link bases
in the form of .xml files, namely presentation, calculation, definition, label, and reference link bases.
The picture Fig. 3 shows the calculation link that provides the relationship among the elements in the form of its
calculation structure. For example, the total tax due (B.6) = income tax due (B.4) + adjustment for foreign tax credit
(B.5).
Fig. 3. Calculation Structure.
 Metadata repository development and Building
The elements needed for the 1771 CTXT taxonomy development are derived from the form of Indonesian Tax
Corporate 1771. The elements can be put in an Excel table as the metadata model or directly to input to XBRL
development tools which are widely used in many taxonomy projects such as Spider Monkey, Core Filing, Dragon
Tag, Altova XML-Spy etc [17]. All questions/statements for filing the data in the 1771 form are converted to the
XBRL elements. The complete 1770 form can be downloaded at this link http://bit.ly/SPT-1770.
 Testing
Technically, the taxonomy can be tested by using an XBRL taxonomy development tool by inserting dummy data
as the instance documents like the data inserted in this form 1771 (http://bit.ly/SPT-1770). All link bases such as
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calculation and presentation (reporting) had been tested until fulfilling the needed requirement for corporate tax filing.
This testing can be shown in the following illustration (Fig. 4).
Fig. 4. Taxonomy calculation Testing.
As shown in Fig. 4, the calculation formula of all monetary elements in the XBRL taxonomy prototype has been
tested/checked whether the calculation is correct. For authentication, the taxonomy will be submitted to XBRL
International. Tax authority, as the taxonomy owner, may release the taxonomy for public review. This review is
important because it aims to have feedback on the taxonomy usability, ensure the completeness, and get public
comment on the modelling of taxonomy. Furthermore, the public review may increase the awareness in the market
[18].
 Usage and maintenance
If, in the future, there are changes in the form of 1771, then taxonomy has to be modified. Taxonomy versions have
to be maintained in order to record all history of taxonomy modifications.
5. Evaluation
To maintain the quality of taxonomy development for tax filing, Indonesian Tax regulator has to consider three key
factors i.e. Project Governance Structure, Iterative Processes, and Skilled Resources such as tax specialists with
business and XBRL technology experts [19]. Before it comes to implementation, the taxonomy has to be released for
public review. For instance, in 2015, the Indonesia Stock Exchange (IDX) proposed their first version of taxonomy
for public reviews and comments. At that time, the taxonomy was recommended to accommodate some elements
needed by sharia Institution for corporate zakat reporting [14].
6. Practical Impact and Knowledge Contribution
Indonesian Tax Authority (DJP) may use/extend the artefact (prototype) developed through this research. The use
of XBRL can be done in the background by using current front-end for submitting the corporate tax E-filing on this
link https://djponline.pajak.go.id/. To move further adoption, the Government of Indonesia may implement this via
XBRL based Government to Government (G2G) system. This move will dramatically decrease the cost structure of
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7
data sharing among the government and increase the transparency. These benefits accomplish the five kinds of impacts
delineated by Agarwal and Lucas [20].
As a single point reporting system, all the same financial information needed by every regulator are stored in a
national taxonomy (as illustrated in Fig. 2). This allows businesses to significantly reduce regulatory reporting burden
as they only need to submit their financial data to the system one time only. From the government’s point of view,
this procedure will avoid the accounting fraud (explained in the introduction section) as the financial data received by
every regulator remains consistent. However, privacy laws and information security could be the challenge to achieve
this G2G information sharing. For examples, bank secrecy grounded in law No. 7 of 1992 [21] and tax confidentiality
law No 28 Year 2007 [22].
The knowledge contribution of this research is assessed by using the following DSR knowledge contribution
framework proposed by Gregor and Hevner [10].
Fig. 5. DSR Knowledge Contribution Framework.
Based on the following reasons, the DSR project in this paper is considered to be put in improvement quadrant (see
Fig. 5):
1. A better solution in the form of more effective of adopting XBRL in Indonesia Context
In the current state, only two Indonesia regulators that have adopted XBRL i.e. the Indonesia Stock Exchange
(IDX) and Central Bank of Indonesia. Other regulators, such as the Indonesian Tax Authority (DJP) and Indonesian
Statistic Authority (BPS), haven’t yet adopted it. This research proposes the use of XBRL for Corporate Tax Filing in
DJP. Once DJP implements this technology, the broader use of XBRL toward G2G sharing can be established. Hence,
the use of XBRL will be much more effective as the interoperability of XBRL is one of the main factors of XBRL
adoption.
2. Different context from previous XBRL based Tax filing Taxonomy developments
As explained previously, that XBRL based e-Tax Filing system has been adopted by tax authorities in some
countries such as National Tax Agency of Japan [13], the Australian Tax Office , United Kingdom HMRC [23] and
the U.S. Internal Revenue Service (IRS) [11]. However, this research has developed the taxonomy in the context of
Indonesian tax regulator particularly for the corporate tax filing.
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Author name / Procedia Computer Science 00 (2019) 000–000
7. Conclusions
The conclusion notes and recommendation derived from this research paper:
1. The Corporate Tax XBRL Taxonomy (1771-CTXT) developed in this research was the prototype of taxonomy
that may be used or modified in XBRL based e-Corporate Tax Filing by Indonesian Tax Authority. The authority
had better adopt XBRL in its e-Tax filing system, therefore the financial data in this authority can be shared or
interchanged among other regulators such as Central Bank of Indonesia and the Indonesia Stock Exchange (IDX)
that have already adopted the XBRL in their regulatory reporting system.
2. The Architecture of the 1771-CTXT Taxonomy was designed based on the form of Indonesia Corporate Tax
No.1771. This taxonomy adopts the closed reporting system (XBRL International, 2014), which disallows any
taxonomy extensions from the preparer (company).
3. Although this research paper was done based on the case study of corporate income tax in Indonesia, the steps to
developing taxonomy document could be applied as well to other countries' tax regulators.
Acknowledgements
This research was supported and funded by the Ministry of Research, Technology & Higher Education of the
Republic of Indonesia. This research was classified in Applied Research (Penelitian Produk Terapan) in the year
2018.
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