<![CDATA[To examine whether blockchain-based transaction verification could complement Indonesia’s Core Tax Administration System (Coretax) and to identify the conditions under which its use might be operationally feasible. The study organizes prospective benefits and constraints through a strengths, weaknesses, opportunities, and threats (SWOT) framework.A qualitative, document-based literature synthesis reviewed the Coretax implementation context alongside published work on blockchain, taxation, electronic government, data integrity, and public trust. The analysis classified the documented considerations into four SWOT categories and developed an implementation recommendation. It did not include a working blockchain prototype, taxpayer interviews, or a measured intervention.The synthesis identifies tamper-evident records, transaction traceability, and distributed verification as possible technological advantages. Important constraints include Coretax’s existing centralized architecture, reported operational disruptions, integration costs, institutional and user readiness, data-governance risks, and uncertainty regarding applicable rules. Ongoing digital tax reform creates a potential policy opportunity, but the available literature cannot show that blockchain itself would remedy system latency, increase compliance, or raise Indonesia’s tax ratio.A small, independently assessed pilot focused on a defined function, such as tax-invoice verification, is more defensible than immediate system-wide implementation. Interoperability, privacy, cybersecurity, governance, legal authorization, and cost-effectiveness must be evaluated before wider deployment. The proposed pathway is a policy recommendation requiring empirical testing.]]>
