Artificial Intelligence in Tax Avoidance Detection in Indonesia
Kecerdasan Buatan dalam Deteksi Penghindaran Pajak di Indonesia
Keywords:
Artificial Intelligence, Tax Avoidance, Systematic Literature Review, Tax Compliance, IndonesiaAbstract
This study aimed to investigate the current state of Artificial Intelligence (AI) adoption for detecting tax avoidance in Indonesia and to identify the challenges, methods, and potential opportunities surrounding its implementation. The purpose was to understand how AI could realistically be leveraged to improve tax compliance, particularly in the context of Indonesia’s persistent tax gap and underutilized digital infrastructure. A systematic literature review (SLR) was conducted by analyzing 21 peer-reviewed academic articles, policy briefs, and institutional reports published between 2019 and 2024. Sources were retrieved from national and international databases, including Google Scholar, GARUDA, SINTA, Scopus, as well as official documents from the Directorate General of Taxes and related institutions. A thematic analysis was applied to classify the literature based on AI methods, institutional frameworks, and tax governance objectives. The findings indicated that most existing research in Indonesia continues to focus on traditional determinants of tax avoidance such as firm size, leverage, and corporate governance. Only a limited number of studies employed or proposed AI models, and those were primarily at the conceptual or pilot stage. The main challenges identified included fragmented data systems, limited AI-capable human resources, and a lack of regulatory clarity regarding automated tax enforcement. This study concluded that while AI remains underdeveloped in Indonesia’s tax administration, significant potential exists. Institutional readiness, legal reform, and interdisciplinary collaboration are necessary to unlock the benefits of AI in tax enforcement. The implications suggest that a strategic approach integrating digital infrastructure, human capital development, and ethical AI governance could transform Indonesia’s tax compliance landscape. The insights from this review provide a foundation for policymakers and researchers to develop more intelligent and adaptive tax systems.
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