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Transforming Taxation: Unlocking Efficiency and Resilience Through Digitalization

The Indonesian Journal of International Clinical Legal Education · Vol. 6 No. 4 (2025) · hlm. 453–476

DOI
10.15294/iccle.v6i4.13583
ISSN
2721-8368
Terbit
2025-10-31
Penerbit
Universitas Negeri Semarang
Bahasa
eng
Lisensi
creativecommons.org/licenses/by-sa/4.0

Abstrak

The digitalization of tax administration aims to improve service efficiency and institutional resilience by leveraging advanced technologies. By integrating digital tools, tax administration processes can be streamlined, reducing errors and enhancing taxpayer compliance. This research is a qualitative descriptive study that relies on secondary data collection. However, the digitalization of tax administration faces several challenges, such as uneven technological infrastructure, internal resistance to change, and cybersecurity threats. This study explores various digitalization initiatives, the challenges encountered during implementation, and the resulting benefits in terms of service optimization and institutional resilience. The findings indicate that digital transformation is a critical step towards achieving a more effective and resilient tax administration system. Therefore, the strategy of implementing tax reform for the digital era is appropriate. This involves increasing taxpayer trust and compliance by enhancing the capacity and integrity of the Directorate General of Taxes. The research also reveals that tax reform faces growing challenges in the digital age. Digitalization is not only a challenge for improving the capabilities and integrity of tax authorities but also for modernizing tax human resource systems and controls. These reforms are essential to building strong institutions capable of navigating the complexities of the digital era.

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Wahyu DwiantoAfiliasi tidak diketahui5
Irawaty IrawatyAfiliasi tidak diketahui4
Danang Sudarwoko AdiAfiliasi tidak diketahui4
Sudijono SastroatmodjoAfiliasi tidak diketahui3
Rodiyah RodiyahAfiliasi tidak diketahui3
Muhammad Azil MaskurAfiliasi tidak diketahui3
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Dina Silvia PuteriAfiliasi tidak diketahui3
Yusup AminAfiliasi tidak diketahui3
Indah LutfiyaAfiliasi tidak diketahui3
Indah Sri UtariAfiliasi tidak diketahui3
Ridwan ArifinAfiliasi tidak diketahui3
Bayangsari WedhatamiAfiliasi tidak diketahui3
Ayup Suran NingsihAfiliasi tidak diketahui2
Rayyan AlkhairAfiliasi tidak diketahui2
Winarsih WinarsihState University of Semarang2
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Rini FidiyaniAfiliasi tidak diketahui2
Destika Santi Putri SarfitriAfiliasi tidak diketahui2
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Ahmad Gelora MahardikaAfiliasi tidak diketahui2
Ali MasyharAfiliasi tidak diketahui2
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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/iccle/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">Transforming Taxation: Unlocking Efficiency and Resilience Through Digitalization</dc:title>
	<dc:creator xml:lang="en">Ratih Damayanti</dc:creator>
	<dc:creator xml:lang="en">Muhammad Azil Masykur</dc:creator>
	<dc:creator xml:lang="en">Feiruz Rachmita Alamsyah</dc:creator>
	<dc:creator xml:lang="en">Ali Masyhar Mursyid</dc:creator>
	<dc:creator xml:lang="en">Dani Muhtada</dc:creator>
	<dc:subject xml:lang="en">Digitalization</dc:subject>
	<dc:subject xml:lang="en">Tax Reform</dc:subject>
	<dc:subject xml:lang="en">Strong Institution</dc:subject>
	<dc:subject xml:lang="en">Efficiency</dc:subject>
	<dc:description xml:lang="en">The digitalization of tax administration aims to improve service efficiency and institutional resilience by leveraging advanced technologies. By integrating digital tools, tax administration processes can be streamlined, reducing errors and enhancing taxpayer compliance. This research is a qualitative descriptive study that relies on secondary data collection. However, the digitalization of tax administration faces several challenges, such as uneven technological infrastructure, internal resistance to change, and cybersecurity threats. This study explores various digitalization initiatives, the challenges encountered during implementation, and the resulting benefits in terms of service optimization and institutional resilience. The findings indicate that digital transformation is a critical step towards achieving a more effective and resilient tax administration system. Therefore, the strategy of implementing tax reform for the digital era is appropriate. This involves increasing taxpayer trust and compliance by enhancing the capacity and integrity of the Directorate General of Taxes. The research also reveals that tax reform faces growing challenges in the digital age. Digitalization is not only a challenge for improving the capabilities and integrity of tax authorities but also for modernizing tax human resource systems and controls. These reforms are essential to building strong institutions capable of navigating the complexities of the digital era.</dc:description>
	<dc:publisher xml:lang="en">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2025-10-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/iccle/article/view/13583</dc:identifier>
	<dc:identifier>10.15294/iccle.v6i4.13583</dc:identifier>
	<dc:source xml:lang="en">The Indonesian Journal of International Clinical Legal Education; Vol. 6 No. 4 (2024): December; 453-476</dc:source>
	<dc:source>2721-8368</dc:source>
	<dc:source>10.15294/iccle.v6i4</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/iccle/article/view/13583/2428</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2024 The Indonesian Journal of International Clinical Legal Education</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>