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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Sofia, Emeliatus
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PERAN ARTIFICIAL INTELLIGENCE DALAM OPTIMALISASI PEMUNGUTAN PAJAK BARANG DAN JASA TERTENTU Nurchoiriyah, Amelia Puteri; Sofia, Emeliatus; Djasuli, Mohamad; Fitriyah, Fitriyah; Amala, Khairul
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2978

Abstract

Introduction: This study aims to analyze the role of artificial intelligence (AI) in the optimization of tax collection on certain goods and services, with a focus on improving accuracy and administrative efficiency and reducing the tax gap. Methods: Through the literature review method, this study identifies that AI is capable of transforming the tax system through predictive analytics, transaction anomaly detection, and reporting automation, as evident in the implementation in countries such as Estonia and Singapore. However, implementation challenges in Indonesia include limited digital infrastructure, regulatory gaps, and human resource resistance. Results: The research findings recommend a holistic approach that combines infrastructure strengthening, specific legal frameworks, and human resource training to maximize the potential of AI in an inclusive and equitable manner. Keywords: Artificial intelligence, tax optimization, tax gap.
TRANSPARANSI DAN AKUNTABILITAS DALAM PENGELOLAAN KEWAJIBAN BLU DI INDONESIA: (Studi Literatur 2022–2025) Nurchoiriyah, Amelia Putri; Sofia, Emeliatus; Beri, Fathul; Djasuli, Mohamad
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2983

Abstract

Introduction: This study is a literature review that aims to analyze the importance of transparency and accountability in the management of obligations by Public Service Agencies (BLU) in Indonesia. As government entities granted financial flexibility, BLUs require strong oversight to remain accountable in carrying out their public service mandates. Methods: This study employs a qualitative approach using a literature review method, drawing upon academic publications, government regulations, and audit reports. The aim is to synthesize various findings related to the financial governance of BLU and assess the effectiveness of current oversight mechanisms. Results: The findings reveal that a major governance challenge lies in the mismatch between budget flexibility and suboptimal reporting systems. Additionally, the limited human resource capacity in financial management has a negative impact on transparency and accountability. The study highlights the need for integrated financial information systems, capacity-building training, and strengthened internal oversight mechanisms to ensure that BLU obligations are managed in accordance with good governance principles. Keywords:  Public Service Agency, Transparency, Accountability, Obligations, Public Financial Management
Co-Authors Amala, Khairul Beri, Fathul Fitriyah Fitriyah Mohamad Djasuli, Mohamad Nurchoiriyah, Amelia Puteri Nurchoiriyah, Amelia Putri