The Role of Artificial Intelligence (AI) Technology in Improving Tax Compliance in Indonesia

The application of Artificial Intelligence (AI) technology in the context of tax administration has become an increasingly important topic in tax policy discussions in Indonesia. This research explores the role of artificial intelligence (AI) in improving tax compliance through a qualitative literature review method, focusing on managing evidence of compliance in the tax process in Indonesia. By combining big data and artificial intelligence analytic capabilities, the Indonesian government has an opportunity to improve the effectiveness and efficiency of the tax system in detecting non-compliance and improving taxpayer compliance. The results of the review show that the application of artificial intelligence has great potential to improve the efficiency and effectiveness of the tax court system and ensure fairness in law enforcement. Artificial intelligence can speed up the process of data analysis and detection of tax violations, reduce manual workload, and improve law enforcement accuracy. In addition, the application of artificial intelligence in providing more personalized and responsive tax services can also help improve taxpayers' understanding and awareness of their obligations. This research emphasizes the importance of cross-sector and stakeholder collaboration and the need for appropriate regulations to support the implementation of artificial intelligence in the tax court system and tax administration in Indonesia. In conclusion, artificial intelligence has a strategic role in improving tax compliance, but its success is highly dependent on regulatory support and cooperation between various related parties.