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This Author published in this journals
All Journal International Journal of Economics Development Research (IJEDR)
Puteri Ayu Pratiwi
Kupang State Polytechnic
Economics, Econometrics & Finance Social Sciences

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Assessing the Role of AI-Based Tax Digitalization and Supervision in Reducing Corruption in Indonesia’s Tax Sector Puteri Ayu Pratiwi; Rosdiana Mata; Ayu Sartika Pane; Rosmiati Rosmiati; Firyal Nailah Izzatul
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9413

Abstract

This study investigates the implementation of AI-based tax digitalization and enhanced supervision as mechanisms to reduce corruption within the taxation system. Despite ongoing reforms, tax evasion remains a common issue, as illustrated by a 2021 case managed by the Regional Directorate of Taxes in Nusa Tenggara. Artificial Intelligence provides innovative tools for detecting irregularities and preventing fraudulent activities. Adopting a quantitative descriptive design, the research utilizes primary data obtained from 99 tax officers through a census sampling approach, and analyzes the data using descriptive statistics, multiple linear regression, and hypothesis testing. The results indicate that both AI-based tax digitalization and strengthened supervision have a significant and positive impact on tax evasion prevention.
Co-Authors Ayu Sartika Pane Firyal Nailah Izzatul Rosdiana Mata Rosmiati Rosmiati