Abstract
Rasio pajak Indonesia sejak 2010-2020 mengalami tren menurun. Tren rasio pajak mengindikasikan kurangnya kapabilitas otoritas pajak dalam melakukan pemungutan pajak. Perlu dilakukan modernisasi sistem administrasi pajak yang dapat dilakukan dengan menggunakan Teknologi Informasi (TI). Teknologi Artificial Intelligence (AI) dapat menjadi alternatif solusi dalam permasalahan ini. Dengan menggunakan teori Innovations in Tax Compliance,Cost of Taxation, Success Factor for Information Technology Governance (SFITG), dan AI Readiness, skripsi ini bertujuan untuk menganalisis manfaat dan biaya, faktor pendorong dan penghambat, serta kesiapan pemerintah dan pihak terkait dalam menerapkan AI untuk modernisasi sistem administrasi perpajakan di Indonesia. Penelitian ini menggunakan pendekatan kualitatif, metode pengumpulan data dan teknik analisis data secara kualitatif. Penelitian dilakukan melalui studi pustaka dan wawancara mendalam. Hasil penelitian ini adalah AI dapat bermanfaat bagi pelayanan dan pengawasan, serta menurunkan cost of taxation. Isu keselarasan strategis, lingkungan eksternal dan internal, manajemen performa dan manajemen sumber daya, secara keseluruhan belum memadai. Kesiapan pemerintah dan pihak terkait dalam menerapkan AI di Indonesia secara keseluruhan memadai, namun belum begitu siap.
......Indonesia?s tax ratio since 2010-2020 experienced a downward trend. Tax ratio?s trend indicates the lack capability of the tax authorities in collecting taxes. It is necessary to modernize the tax aministration system, which can be done using Information Technology (IT). Artificial Intelligence (AI) technology can be an alternative solution to this problem. By using the theory of Innovations in Tax Compliance, Cost of Taxation, and Success Factor for Information Technology Governance (SFITG), and AI Readiness, this thesis aims to analyze the cost and benefts, the driving and inhibiting factors, and the readiness of the government and related parties in implementing AI for the modernization of the tax administration system in Indonesia. This study used a qualitative approach, qualitative data collection methods and analysis. Research through literature studies and in-depth interviews shown that AI can be useful for service and supervision, as well as reduce the cost of taxation. Issues of srategic alignment, external and internal environment, performance management and resource management are inadequate. The readiness of the government and related parties in implementing AI in Indonesia, is overall adequate but not yet ready.
