Digital Integration In Tax Systems: Literature Review On Enhancing Efficiency And Ensuring Compliance

Kartika Ayu Kinanti; Yulian Ade Chandra; Aji Prasetyo Suyono

doi:10.30741/assets.v9i1.1508

Authors

Kartika Ayu Kinanti Institut Teknologi dan Bisnis Widya Gama Lumajang
Yulian Ade Chandra Institut Teknologi dan Bisnis Widya Gama Lumajang
Aji Prasetyo Suyono Institut Teknologi dan Bisnis Widya Gama Lumajang

DOI:

https://doi.org/10.30741/assets.v9i1.1508

Keywords:

Compliance, Digital Transformation, Efficiency, Literature Review and Tax

Abstract

Through a review of the literature, this study seeks to investigate how the digital transition affects tax compliance and efficiency. The application of technology like data analytics, e-filing, and e-payment is part of the digital transformation in tax administration. Based on a thorough analysis of multiple literature sources, it was discovered that these technologies greatly expedite administrative procedures, minimise human error, and improve data management and tax procedures' transparency. Because of the enhanced transparency, taxpayers are better able to comprehend their responsibilities, which encourages improved compliance. In summary, this study emphasises how crucial it is to implement digital technology in order to build a more effective, accountable, and transparent tax system, which will eventually increase tax compliance and collection.

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References

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