Tax is a mandatory contribution to the state owed by individuals or entities, which is mandatory under the law, without receiving any direct compensation and is used for state purposes for the greatest prosperity of the people. (KUP Law). The Taxation System (Coretax), which became operational in 2025, with all its news aspects, has attracted much public attention, especially from businesses and individuals, regarding developments in tax reporting, procedures, and regulations in Indonesia. The public is required to understand tax equalization and related aspects, as it can impact the sustainability of both businesses and individuals. The webinar "Smart Tax and Smart Talent: Tax Equalization in the Digital Era" was held as an educational forum for students, academics, practitioners, and the general public to understand the transformation of taxation in the digital era. Through this activity, participants are expected to gain insight into technology-based tax management strategies and develop their readiness as intelligent talents capable of contributing to the national digital economy system.
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