Jurnal Algoritma
Vol 23 No 1 (2026): Jurnal Algoritma

Adopsi Teknologi Kecerdasan Buatan (AI) dalam Pelaporan Pajak: Studi Persepsi Kemudahan dan Keamanan Data Wajib Pajak Milenial

Lina Nurlaela (Universitas Garut)
Marti Dewi Ungkari (Universitas Garut)



Article Info

Publish Date
31 May 2026

Abstract

Digital transformation in the public service sector has now expanded into tax administration through the integration of Artificial Intelligence (AI) systems. This study aims to analyze how millennial taxpayers perceive the use of AI technology in the tax reporting process, focusing on two main dimensions: system accessibility, or perceived ease of use, and personal data protection, or data security. Using a descriptive quantitative approach and SEM-PLS analysis involving 100 millennial taxpayer respondents, the findings reveal that AI technology is perceived as capable of simplifying the process of identifying and classifying tax objects. However, concerns regarding the confidentiality of personal information and the risk of data leakage remain real obstacles that limit the full adoption of the system.

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Journal Info

Abbrev

algoritma

Publisher

Subject

Computer Science & IT

Description

Jurnal Algoritma merupakan jurnal yang digunakan untuk mempublikasikan hasil penelitian dalam bidang Teknologi Informasi (TI), Sistem Informasi (SI), dan Rekayasa Perangkat Lunak (RPL), Multimedia (MM), dan Ilmu Komputer (Computer ...