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  1. The potential of an artificial intelligence (AI) application for the tax administration system’s modernization: the case of Indonesia.Arfah Habib Saragih, Qaumy Reyhani, Milla Sepliana Setyowati & Adang Hendrawan - 2022 - Artificial Intelligence and Law 31 (3):491-514.
    From 2010 to 2020, Indonesia’s tax-to-gross domestic product (GDP) ratio has been declining. A tax-to-GDP ratio trend of this magnitude indicates that the tax authority lacks the capacity to collect taxes. The tax administration system’s modernization utilizing information technology is thus deemed necessary. Artificial intelligence (AI) technology may serve as a solution to this issue. Using the theoretical frameworks of innovations in tax compliance, the cost of taxation, success factors for information technology governance (SFITG), and AI readiness, this study aims (...)
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