JURNAL PAJAK INDONESIA (Indonesian Tax Review)

Optimization of Tax Revenue Through Digital Forensic Activities for Tax Purposes

Panji Wisnu Nugroho — 2024-12-06

This research aims to review the implementation of digital forensic activities and their impact on tax revenue at the Directorate General of Taxes (DGT), especially in South Jakarta I Regional Tax Office. This study details the research methods used, including literature review methods to understand the overview of digital forensic activity implementation, and field research methods through interviews with Digital Forensic Expert and academics experienced in tax law enforcement processes. The research results indicate that the implementation of digital forensic activities has been carried out in accordance with applicable Standard Operating Procedures. However, digital forensic activities have not yet had a significant impact on tax revenue. There are several obstacles faced in the digital forensic business process, such as the limited number of Digital Forensic Experts in DGT, uneven human resource capabilities, and limited availability of supporting devices. Therefore, this research is expected to serve as a guide for policymakers to optimize state revenue through increased effectiveness in law enforcement, especially those related to digital forensic activities.

Tax Transformation through Artificial Intelligence: A Systematic Review of Generational Preference Differences and their Impact on Tax Compliance

Lazuardi Imani Hakam — 2024-12-06

This study aims to analyze the impact of AI adoption on tax compliance with a focus on generational differences. Then, it provides scientific evidence from the perspective of Generation, X, Y, and Z regarding the impact of AI on tax compliance. This research departs from the concern that studies on Artificial Intelligence implications in the field of taxation generally only focus on technical aspects and its impact on tax authorities, but do not really explore how AI affects taxpayer behavior, especially generational differences in tax compliance. This research uses a systematic review method with the PRISMA framework. The purpose of this review is to identify, analyze, and synthesize peer-reviewed journal articles from the Scopus database that address the role of AI, tax compliance, and generational differences in technology adoption. Data from the selected studies were synthesized using a thematic analysis approach, a method that involves identifying themes and patterns that recur across studies. Based on the results, AI significantly improves the efficiency of tax administration by automating complex processes. The younger generation sees AI as a way to improve financial and taxation processes, while the older generation is slower to adopt this technology due to concerns about data security and lack of skills in digital platforms. AI offers great prospects for improving tax compliance and administration, but its success depends on addressing the age gap in technology adoption. Policymakers should tailor their approach to the specific needs of each age group, providing incentives and convenience for young users and emphasizing trust and assistance for older users.

The Contribution of Tax Incentives during Core Tax Administration System to Enhance ESG Performance in Indonesia

Mila Indriastuti — 2024-12-06

The application of Environmental, Social, and Governance (ESG) principles is increasingly becoming a global concern as an indicator of corporate sustainability. However, in Indonesia, tangible support from the government in the form of fiscal incentives for companies with good ESG performance is still limited. This study aims to examine the tax incentive policies that apply during the implementation of the core tax administration system (CTAS) to companies that have good ESG performance. The research method used is qualitative with a narrative approach, where data is obtained through interviews with competent informant in the field of taxation and ESG. The results show that during the CTAS implementation period, the Indonesian government has not fully provided specific tax incentives for companies with superior ESG performance. This indicates the need for tax policy reformulation in order to encourage sustainable business practices through more targeted incentives.