Proceedings of the International Conference on Innovation & Entrepreneurship in Computing, Engineering & Science Education (InvENT 2024)

Taxpayers Education: A Key Strategy In Using Artificial Intellegemce To Increase Tax Compliance in Indonesia

Authors
Ratih Damayanti1, *, Rodiyah Rodiyah1, Martitah Martitah1
1Faculty of Law, Universitas Negeri Semarang, Semarang, Indonesia
*Corresponding author. Email: ratihdamayanti@mail.unnes.ac.id
Corresponding Author
Ratih Damayanti
Available Online 1 December 2024.
DOI
10.2991/978-94-6463-589-8_43How to use a DOI?
Keywords
Taxpayer Education; Artificial Intelligence; Compliance
Abstract

This study examined Taxpayers Education as a key strategy in using artificial intelligence to increase tax compliance in Indonesia. The implementation of artificial intelligence (AI) in tax services and supervision in Indonesia has garnered attention due to its potential to enhance the efficiency and effectiveness of tax system digitalization. Currently, there are many issues in the digitalization of tax services and supervision in Indonesia, including difficulties in detecting fraud, data manipulation, unresponsive services, and false financial reports, which ideally should not occur. This technological advancement is expected to help improve tax compliance by providing stricter supervision and better services. The widespread use of AI technology has impacted the tax reporting system, necessitating adaptation and changes in the tax collection process. Therefore, the aim of this research is to explore the potential of AI in addressing these taxation challenges and improving the performance of the tax system to be more effective, efficient, and accountable, by reviewing existing related regulations and examining the benefits of AI in meetings future digitalization needs in taxation. However, in reality, it is not only technical matters that are needed, but also the application of culture and habits in society. So education is needed that strengthens the community's especially taxpayer culture of compliance. Taxpayer education should target social media channel strategies to increase taxpayers’ compliance and promote cost efficiency and user-friendliness. The research methods include literature analysis and case studies related to AI implementation in the context of taxation. The analysis results show that Taxpayer Education and AI have great potential to improve the efficiency of tax services, more accurately detect fraud, and enhance transparency or accountability in tax supervision, while meeting contemporary needs, although there are still challenges that need to be collectively addressed.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Innovation & Entrepreneurship in Computing, Engineering & Science Education (InvENT 2024)
Series
Advances in Computer Science Research
Publication Date
1 December 2024
ISBN
978-94-6463-589-8
ISSN
2352-538X
DOI
10.2991/978-94-6463-589-8_43How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Ratih Damayanti
AU  - Rodiyah Rodiyah
AU  - Martitah Martitah
PY  - 2024
DA  - 2024/12/01
TI  - Taxpayers Education: A Key Strategy In Using Artificial Intellegemce To Increase Tax Compliance in Indonesia
BT  - Proceedings of the International Conference on Innovation & Entrepreneurship in Computing, Engineering & Science Education (InvENT 2024)
PB  - Atlantis Press
SP  - 470
EP  - 476
SN  - 2352-538X
UR  - https://doi.org/10.2991/978-94-6463-589-8_43
DO  - 10.2991/978-94-6463-589-8_43
ID  - Damayanti2024
ER  -