PENGARUH PEMANFAATAN ARTIFICIAL INTELLIGENCE DAN DIGITAL TRANSFORMATION TERHADAP EFEKTIVITAS PREDIKSI PAJAK LINGKUNGAN DALAM PERENCANAAN ANGGARAN

Authors

Ribka Gabriella Febriyanti Adams Universitas Advent Indonesia
Marthinus Ismail Universitas Advent Indonesia
Meidy Lieke Karundeng Universitas Advent Indonesia

DOI:

Keywords:

Artificial Intelligence, Digital Transformation, Pajak Lingkungan, Prediksi Pajak Lingkungan, Teknologi Ramah Lingkungan. .

Abstract

Dengan kemajuan teknologi digital, perusahaan mulai menggunakan AI untuk memprediksi beban pajak lingkungan. Dalam perencanaan anggaran, pengaruh pemanfaatan AI dan digital transformation terhadap efektivitas prediksi pajak lingkungan menjadi subjek penelitian ini. Penelitian ini melibatkan 70 responden dari perusahaan di bidang industri dan energi di Indonesia. Metode kuantitatif, menggunakan metodologi SMART-PLS. Hasil pengujian menunjukkan bahwa digital transformation berdampak positif signifikan terhadap pemanfaatan AI dan efektivitas prediksi pajak lingkungan. Selain itu, telah terbukti bahwa pemanfaatan AI berdampak positif signifikan terhadap efektivitas prediksi pajak lingkungan. Nilai R2 variabel pemanfaatan AI dan variabel prediksi pajak lingkungan menunjukkan bahwa model penelitian memiliki kemampuan prediksi yang kuat. Selain itu, transformasi digital berfungsi sebagai mediator parsial, memperkuat hubungan antara penggunaan AI dengan prediksi pajak lingkungan. Hasilnya menunjukkan bahwa integrasi AI dengan ekosistem digital yang matang dapat mempercepat proses administrasi, meningkatkan akurasi peramalan beban pajak lingkungan, dan meningkatkan kualitas budgeting perusahaan. Studi ini menegaskan bahwa strategi hibrida AI–transformasi digital sangat penting bagi bisnis untuk menghadapi regulasi keberlanjutan dan dinamika fiskal di era ekonomi rendah karbon.

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