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Tabel 1: Analisis Perbandingan Praktik Administrasi Perpajakan Saat Ini vs. Kerangka Kerja Terpadu yang Diusulkan di Indonesia
Aspect
Current Practices
Proposed Integrated Framework
Law Enforcement
Traditional methods, limited use of advanced analytics
STEM CEL: Data analytics, digital forensics, mathematical modeling for targeted enforcement
Tax Calculation
Based on existing tax laws and accounting standards
TAE Framework: Standardized, mathematically rigorous approach linked to financial reporting
Taxpayer Interaction
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