Analisis Komparatif Efektivitas Transformasi Digital dalam Administrasi Perpajakan Indonesia dan Australia: Sebuah Tinjauan Literatur Sistematis

Abstract

Digital transformation of tax administration is key to improving taxpayer compliance in the digital economy. This study compares the evolution of tax regimes in Indonesia and Australia, focusing on the effectiveness of the tax reporting systems in each country. Indonesia relies on a self-assessment system that is being strengthened through the Core Tax Administration System (CTAS). In contrast, Australia applies a proactive, data-driven approach through Mandatory Platform Reporting under the Sharing Economy Reporting Regime (SERR). A systematic literature review was conducted by synthesizing 10 studies on digital tax transformation in Indonesia and Australia published between 2015 and 2026. Based on this synthesis, the study finds that Indonesia’s self-assessment system still faces low voluntary compliance and limited third-party data verification, and that it is no longer a significant determinant of taxpayer compliance in the studies reviewed. Conversely, the evidence reviewed indicates that data-driven models requiring direct platform reporting are associated with higher reported income and reduced aggressive tax planning, although this evidence comes largely from comparable regimes rather than a direct evaluation of SERR. The study recommends that Indonesia optimize its CoreTax infrastructure by adopting platform accountability principles to reduce the risk of tax leakage in the digital sector.