Understanding the Trend of Digitisation of Tax Services in Indonesia: Review of Publication Systematic

Abstract

The trend of digitizing tax services is an exciting issue to understand. This is closely related to the low level of taxpayer compliance and the development of the digital economy landscape and technological advances that are the main drivers, plus the tax revenue target also increases every year. Comprehensive education on the tax process is needed to build a public understanding of the importance of paying taxes. This is needed to remove the stigma in society that matters related to taxation are complex. To understand the low and high awareness of paying taxes with digital adoption in tax services, we have done data collection from electronic sources. After collecting the data, we then continue with the review process, starting with looking for an in-depth understanding of the study questions. We conducted a coding, evaluation, and in-depth interpretation process to obtain the data findings' validity and reliability. Based on the discussion of data findings, we can conclude that digital tax benefits are faster, better, and more accurate than manual tax services. Tax digitization while increasing taxpayer compliance increases and benefits both parties where taxpayers do not have to make troublesome administration but can be done online directly with the appropriate schedule and attachments, and only with electronic banking administration services.