TRANSFORMASI DIGITAL ADMINISTRASI PERPAJAKAN:LITERATURE REVIEW BERDASARKAN ARTIKEL YANG TERINDEKS SCOPUS

Hesti Fauziah; Fitriana Fitriana; Rachmat Agus Santoso

doi:10.31539/avqkqc54

Authors

Hesti Fauziah Universitas Sangga Buana Bandung
Fitriana Fitriana Universitas Sangga Buana Bandung
Rachmat Agus Santoso Sekolah Tinggi Ilmu Ekonomi STAN IM Bandung

DOI:

https://doi.org/10.31539/avqkqc54

Keywords:

Transformasi Digital, Administrasi Perpajakan, Kepatuhan Pajak, Teknologi Informasi, Big Data Analytics

Abstract

Penelitian ini mengkaji transformasi digital dalam administrasi perpajakan melalui tinjauan literatur sistematis terhadap 13 artikel terindeks Scopus periode 2021-2025. Menggunakan protokol SPAR-4-SLR, studi ini menganalisis dampak teknologi digital seperti artificial intelligence, blockchain, e-invoicing, dan Tax Administration 3.0 terhadap efektivitas administrasi perpajakan. Hasil penelitian menunjukkan bahwa digitalisasi secara signifikan meningkatkan efisiensi operasional, transparansi, dan kepatuhan pajak melalui sistem monitoring real-time dan big data analytics. Implementasi teknologi digital terbukti mengurangi tax evasion, manipulasi pelaporan keuangan, serta menciptakan eksternalitas positif terhadap stabilitas pasar dan inovasi perusahaan. Keberhasilan transformasi digital dipengaruhi oleh kesiapan infrastruktur teknologi, kapasitas institusional, dan legitimasi sistem perpajakan. Negara berkembang menghadapi tantangan infrastruktur dasar, sementara negara maju fokus pada optimalisasi penggunaan data. Penelitian ini mengidentifikasi research gap terkait dampak jangka panjang digitalisasi terhadap perilaku strategis perusahaan dan dinamika ekonomi. Temuan ini memberikan kontribusi teoretis dalam memahami Technology Acceptance Model dan Diffusion of Innovation Theory dalam hal perpajakan digital, serta implikasi bagi pembuat kebijakan dalam merancang strategi transformasi digital yang efektif dan inklusif.

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