Factors that Influence Companies to Implement the Use of RPA and AI in Tax Consulting Service Companies in Indonesia

In Indonesia, the taxation system has undergone significant changes, shifting from separate services to an integrated digital service called Coretax, which has been implemented since January 1, 2025. According to Wildan (2022), digitalization is a must in facing these tax developments, so tax consultants who are mediators between Taxpayers and the Government must respond to these changes positively and adapt. The purpose of this study is to determine whether technology, technical, organizational, client, and environmental factors significantly influence the desire of Tax Consultant Firms to implement RPA and AI. The research method is a quantitative survey, and research data is obtained by distributing online questionnaires on a scale of 1 to 5 via social media, WhatsApp applications, or LinkedIn. Respondents in this study were full-time employees with various accounting positions who worked at tax consulting firms in Indonesia. The dependent variable of this study is the Desire of Consulting Companies to implement RPA and AI. Meanwhile, the independent variables are technology, technical, organization, clients, and environment. The stages of data analysis are validity testing, reliability testing, outer model analysis, inner model analysis, and hypothesis testing. The results given depend on the questionnaire distributed and the tests carried out.