{"id":"https://openalex.org/W7123339778","doi":"https://doi.org/10.21009/wahana.20.0210","title":"Artificial Intelligence dalam Administrasi Pajak: Tinjauan Literatur Mengenai Efisiensi, Transparansi, dan Akuntanbilitas","display_name":"Artificial Intelligence dalam Administrasi Pajak: Tinjauan Literatur Mengenai Efisiensi, Transparansi, dan Akuntanbilitas","publication_year":2025,"publication_date":"2025-12-01","ids":{"openalex":"https://openalex.org/W7123339778","doi":"https://doi.org/10.21009/wahana.20.0210"},"language":"id","primary_location":{"id":"doi:10.21009/wahana.20.0210","doi":"https://doi.org/10.21009/wahana.20.0210","is_oa":true,"landing_page_url":"https://doi.org/10.21009/wahana.20.0210","pdf_url":"https://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/download/62978/21943","source":{"id":"https://openalex.org/S4210202006","display_name":"Jurnal Wahana Akuntansi","issn_l":"1907-5642","issn":["1907-5642","2302-1810"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315236","host_organization_name":"Jakarta State University","host_organization_lineage":["https://openalex.org/P4310315236"],"host_organization_lineage_names":["Jakarta State University"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Wahana Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/download/62978/21943","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5106336420","display_name":"Lailatul Fadhilah","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Lailatul Fadhilah","raw_affiliation_strings":["UIN KH. ABDURRAHMAN WAHID"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UIN KH. ABDURRAHMAN WAHID","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5122887087","display_name":"Savira Salsabila","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405275567","display_name":"Universitas Nahdlatul Ulama Kalimantan Timur","ror":"https://ror.org/03v2qed61","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405275567"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Savira Salsabila","raw_affiliation_strings":["Universitas Islam Negri KH. Abdurrahman Wahid"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Islam Negri KH. Abdurrahman Wahid","institution_ids":["https://openalex.org/I4405275567"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5134374211","display_name":"Gunawan Aji","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405275567","display_name":"Universitas Nahdlatul Ulama Kalimantan Timur","ror":"https://ror.org/03v2qed61","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405275567"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Gunawan Aji","raw_affiliation_strings":["Universitas Islam Negri KH. Abdurrahman Wahid"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Islam Negri KH. Abdurrahman Wahid","institution_ids":["https://openalex.org/I4405275567"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.2727,"has_fulltext":true,"cited_by_count":5,"citation_normalized_percentile":{"value":0.91005676,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":97,"max":98},"biblio":{"volume":"20","issue":"2","first_page":"129","last_page":"145"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.6942999958992004,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.6942999958992004,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.20409999787807465,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.05559999868273735,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"artificial intelligence","score":0.9070000052452087},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.9929999709129333},{"id":"https://openalex.org/keywords/tax-administration-modernization","display_name":"tax administration modernization","score":0.9440000057220459},{"id":"https://openalex.org/keywords/process-automation","display_name":"process automation","score":0.7820000052452087},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.5630000233650208},{"id":"https://openalex.org/keywords/tax-evasion-detection","display_name":"tax evasion detection","score":0.6370000243186951},{"id":"https://openalex.org/keywords/risk-based-auditing","display_name":"risk-based auditing","score":0.8119999766349792},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.6919999718666077},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.9860000014305115},{"id":"https://openalex.org/keywords/efficiency","display_name":"efficiency","score":0.492000013589859},{"id":"https://openalex.org/keywords/indonesia-tax-system","display_name":"Indonesia tax system","score":0.8159999847412109}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.45100000500679016},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.32199999690055847},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.30239999294281006},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.29809999465942383},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.2930000126361847},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.2818000018596649},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2401999980211258},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.22769999504089355},{"id":"https://openalex.org/C19417346","wikidata":"https://www.wikidata.org/wiki/Q7922","display_name":"Pedagogy","level":1,"score":0.20739999413490295},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.13420000672340393}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.21009/wahana.20.0210","doi":"https://doi.org/10.21009/wahana.20.0210","is_oa":true,"landing_page_url":"https://doi.org/10.21009/wahana.20.0210","pdf_url":"https://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/download/62978/21943","source":{"id":"https://openalex.org/S4210202006","display_name":"Jurnal Wahana Akuntansi","issn_l":"1907-5642","issn":["1907-5642","2302-1810"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315236","host_organization_name":"Jakarta State University","host_organization_lineage":["https://openalex.org/P4310315236"],"host_organization_lineage_names":["Jakarta State University"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Wahana Akuntansi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.21009/wahana.20.0210","doi":"https://doi.org/10.21009/wahana.20.0210","is_oa":true,"landing_page_url":"https://doi.org/10.21009/wahana.20.0210","pdf_url":"https://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/download/62978/21943","source":{"id":"https://openalex.org/S4210202006","display_name":"Jurnal Wahana Akuntansi","issn_l":"1907-5642","issn":["1907-5642","2302-1810"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315236","host_organization_name":"Jakarta State University","host_organization_lineage":["https://openalex.org/P4310315236"],"host_organization_lineage_names":["Jakarta State University"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Wahana Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.6601999998092651,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7123339778.pdf","grobid_xml":"https://content.openalex.org/works/W7123339778.grobid-xml"},"referenced_works_count":12,"referenced_works":["https://openalex.org/W4395479351","https://openalex.org/W4396696448","https://openalex.org/W4401244888","https://openalex.org/W4401300716","https://openalex.org/W4402153166","https://openalex.org/W4406188908","https://openalex.org/W4408009373","https://openalex.org/W4410104352","https://openalex.org/W4412062983","https://openalex.org/W4412063064","https://openalex.org/W4414134227","https://openalex.org/W4416575766"],"related_works":["https://openalex.org/W4400012011","https://openalex.org/W7220593410","https://openalex.org/W7223152344","https://openalex.org/W7202282621","https://openalex.org/W4286008676","https://openalex.org/W7160024474","https://openalex.org/W4405159180","https://openalex.org/W7202198255","https://openalex.org/W4412062983","https://openalex.org/W7202143254"],"abstract_inverted_index":{"Artificial":[0,108],"Intelligence":[1,109],"(AI)":[2,110],"kini":[3,111],"memainkan":[4,112],"peran":[5,65,113,173],"yang":[6,40,75,114,148,183,240],"semakin":[7,115],"signifikan":[8,116],"dalam":[9,67,77,117,175,185],"upaya":[10,118],"modernisasi":[11,119],"sistem":[12,120,218],"administrasi":[13,70,121,178],"perpajakan":[14,45,71,122,153,179,219],"di":[15,31,123,139],"Indonesia.":[16,124],"Penerapan":[17,125],"AI":[18,66,94,126,174,202,225],"menjadi":[19,127,245],"strategi":[20,128],"utama":[21,129],"untuk":[22,63,130,171],"meningkatkan":[23,68,99,131,176,207],"efisiensi,":[24,132],"transparansi,":[25,133],"dan":[26,42,72,134,150,180],"akurasi":[27,100,135,208],"pengelolaan":[28,136],"data,":[29,102,137,210,232],"terutama":[30,138],"tengah":[32,140],"meningkatnya":[33,141],"kompleksitas":[34,142],"transaksi":[35,143],"serta":[36,56,107,144,164,215,236],"tuntutan":[37,145],"layanan":[38,146],"pajak":[39,147],"cepat":[41,149],"responsif.":[43,151],"Administrasi":[44,152],"tradisional":[46,154],"menghadapi":[47,155],"tantangan":[48,156,229],"seperti":[49,157],"keterbatasan":[50,158,237],"analisis":[51,101,159,209],"manual,":[52,160],"potensi":[53,161],"kesalahan":[54,162],"pencatatan,":[55,163],"lemahnya":[57,165],"deteksi":[58,166],"ketidakpatuhan.":[59,167],"Penelitian":[60,79,168,187],"ini":[61,80,169,188],"bertujuan":[62,170],"menganalisis":[64,172],"kualitas":[69,177],"mengidentifikasi":[73,181],"kendala":[74,182],"muncul":[76,184],"penerapannya.":[78,186],"dilakukan":[81,189],"melalui":[82,190],"kajian":[83,191],"literatur":[84,192],"dengan":[85,193],"menggunakan":[86,194],"pendekatan":[87,195],"kualitatif":[88,196],"deskriptif.":[89,197],"Hasil":[90,198],"penelitian":[91,199],"menunjukkan":[92,200],"bahwa":[93,201],"mampu":[95,203],"memperkuat":[96,204],"otomatisasi":[97,205],"proses,":[98,206],"mendukung":[103,211],"audit":[104,212],"berbasis":[105,213],"risiko,":[106,214],"memperbaiki":[216],"pengawasan":[217],"secara":[220],"keseluruhan.":[221],"Namun":[222],"demikian,":[223],"implementasi":[224],"masih":[226],"dihadapkan":[227],"pada":[228],"berupa":[230],"keamanan":[231],"risiko":[233],"bias":[234],"algoritmik,":[235],"infrastruktur":[238],"digital":[239],"harus":[241],"ditingkatkan":[242],"agar":[243],"pemanfaatannya":[244],"lebih":[246],"optimal.":[247]},"counts_by_year":[{"year":2026,"cited_by_count":5}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2026-01-14T00:00:00"}