BUILDING EFFECTIVE DIGITAL INFRASTRUCTURE FOR TAXATION IN INDONESIA
Main Article Content
Gunawan Widjaja
This study discusses efforts to build effective digital infrastructure for taxation in Indonesia through a literature review. Digital transformation in the field of taxation, such as the implementation of e-Filing, e-Billing, and the Core Tax Administration System (Coretax), has brought significant changes in administrative efficiency and increased taxpayer compliance. However, the effectiveness of this digital infrastructure still faces various challenges, including the internet access gap, low digital and taxation literacy, and data security risks. In addition, regulations that are not yet fully adaptive to the development of the digital economy are also a separate obstacle. This study highlights the importance of equal access to technology, digital literacy education and training, strengthening cyber security, and updating responsive regulations as determining factors for the success of tax digitalisation. With the right strategies and cross-sector collaboration, Indonesia's digital tax infrastructure can become the foundation for a more equitable, efficient, and sustainable tax system.
Cahaya Mandalika Journal. (2021). Dampak Kebijakan Perpajakan Digital terhadap Pelaporan Pajak UMKM. Cahaya Mandalika Journal ER.
Direktorat Jenderal Pajak. (2024). Reformasi Digitalisasi Layanan Perpajakan bersama PSIAP. Direktorat Jenderal Pajak ER.
Eliyah, E., & Aslan, A. (2025). STAKE’S EVALUATION MODEL: METODE PENELITIAN. Prosiding Seminar Nasional Indonesia, 3(2), Article 2.
Enforcea.com. (2021, ER). Pajak pada Bank Digital.
Expert Tax Indonesia. (2024). Coretax: Mendorong Transformasi Digital Pajak Indonesia di Tahun 2024. Expert Tax Indonesia ER.
Expert Tax Indonesia. (2025). Digitalisasi Perpajakan dan Penguatan Pengawasan: Langkah Strategis Menuju Kepatuhan Pajak yang Lebih Baik. Expert Tax Indonesia ER.
Firmansah, B. (2020). Analisis Kesiapan Otoritas Pajak dalam Pemajakan atas Ekonomi Digital. Jurnal Pajak Nasional ER.
International Tax Review. (2020). Taxing the digital economy in Indonesia. International Tax Review ER.
KBA News. (2023, ER). Strategi Pajak Digital: Jalan Keluar dari Krisis Penerimaan Negara.
Kementerian Keuangan RI. (2023). Pembangunan Infrastruktur Digital sebagai Akselerator Pemulihan Ekonomi Nasional. Kementerian Keuangan Republik Indonesia ER.
Kementerian Keuangan RI. (2024). PMK Nomor 81 Tahun 2024: Transformasi Digital dalam Pelaksanaan Hak dan Kewajiban Perpajakan.
Mahpudin, E. (2021). Digital tax reform in Indonesia: Perspective on tax policy development. Indonesian Journal of Tax Policy ER.
Mayaza Raihandini & Imahda Khoiri Furqon. (2025). Analisis Efektifitas Pengaruh Teknologi Informasi Dalam Meningkatkan Kepatuhan Pajak di Era Digital. Jurnal Pajak Digital Indonesia ER.
Meilandri, D. (2025). Transformation of Indonesia’s Tax System through Coretax: A Qualitative Study in the Digital Era. Sustainability Accounting Journal, 2(1), 51-56 ER.
Muttaqin, Z., Dewi, S., Sugiharti, D. K., & Cahyadini, A. (2021). Digital Services Tax under Law Number 2 of 2020: A New Tax Type in Indonesia? Journal of Social Science and Justice, 2(2), 101-115 ER.
Oktarida Sihaloho, U. (2025). Digital VAT, e-commerce taxation, Indonesia. Jurnal Ilmiah Manajemen Dan Akuntansi Perpajakan, 6(1). https://doi.org/10.26618/kimap.v6i1.17426
Pasu, A. (2024). Digital tax policies and compliance challenges for MSMEs in Indonesia. Edelweiss Applied Science and Technology, 8(6), 2817–2835. https://doi.org/10.55214/25768484.v8i6.2560
Primadini, I., & Gunadi, G. (2023). SWOT Analysis of Digital Tax Policy in Indonesia. Journal of Accounting & Taxation Research (JRAP), 10(1), 27-35 ER.
Radartarakan.jawapos.com. (2024, ER). Pajak Digital: Instrumen Modern untuk Mendorong Pembangunan.
Rosdiana, H. (2020). Indonesia Tax Authority Measure on Facing the Challenge in Taxing Digital Economy. Information Technology and Management Review, 2(3). https://doi.org/10.2991/itmr.k.200203.001
Rosengard, J. K. (2020). Tax Digitalization in Indonesia: Success Factors and Pathways Forward. Harvard Kennedy School Policy Paper ER.
Rosyid, M. A., Pangesti, I., Hasanah, N., & Mastutik, S. (2024). The Effect of Digitalization on Compliance and Implementation of Tax Laws in Indonesia. Mendapo: Jurnal Administrasi Publik, 5(3), 265–280. https://doi.org/10.22437/mendapo.v5i3.32242
Sihaloho, U. O. (2025). Challenges and Strategic Approaches in Digital VAT Collection: Evidence from Indonesian E-commerce Sector. Jurnal Ilmiah Manajemen Dan Akuntansi Perpajakan, 6(1). https://doi.org/10.26618/kimap.v6i1.17426
Tranfield, D., Denyer, D., & Smart, P. (2003). Towards a Methodology for Developing Evidence-Informed Management Knowledge by Means of Systematic Review. British Journal of Management, 209–222.
