Ajeng Bintari Dwi Cahya Wati
Universitas Indonesia

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Digital Support System Maturity and Tax Compliance: Evidence from an Indonesian Fintech Company Using the OECD Analytics Maturity Model Ajeng Bintari Dwi Cahya Wati; Siti Nuryanah
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.931

Abstract

Purpose: This study evaluates the maturity of digital support systems supporting tax compliance management in an Indonesian fintech company using the OECD Analytics Maturity Model.Methods: A qualitative single-case study was conducted at PT XYZ using semi-structured interviews, observations, and document analysis. Data were collected from five purposively selected informants and analysed using the OECD Analytics Maturity Model (AMM). Findings: The assessment shows that Strategy, Governance, Data Management, Talent Management, and Analytics Capabilities achieved the Established level, while IT Infrastructure, System Development, and Tools reached the Leading level. The findings reveal a digital maturity gap in which digital capabilities supporting core business operations have advanced more rapidly than those supporting tax functions. Despite having sophisticated technological infrastructure, tax compliance activities continue to rely on substantial manual reconciliation and validation processes. Research implications: The findings suggest that digital transformation initiatives should be accompanied by the development of tax-specific digital capabilities. Strengthening governance, data quality, analytics utilization, and workforce competencies is essential for improving tax compliance effectiveness. Originality: This study contributes to the tax compliance literature by adopting an organizational capability perspective and extending the application of the OECD Analytics Maturity Model from tax administration settings to a corporate taxpayer context. The digital maturity gap identified between operational and tax functions emerged as an empirical finding of the maturity assessment, providing additional insights into uneven digital capability development within fintech organizations