ARTIFICIAL INTELLIGENCE-POWERED FISCAL POLICY: TRANSFORMING TAXATION SYSTEMS WITH MACHINE LEARNING FOR ECONOMIC RESILIENCE AND SOVEREIGN STABILITY

Ari Wibowo

Authors

Ari Wibowo Kementrian Keuangan Republik Indonesia

Keywords:

artificial intelligence, fiscal policy, taxation, sustainable finance, digital transformation, machine learning

Abstract

Abstrak Penerapan kecerdasan buatan (AI) dalam kebijakan fiskal, khususnya dalam sistem perpajakan, menawarkan peluang besar untuk meningkatkan efisiensi, transparansi, dan kepatuhan pajak. Penelitian ini meninjau strategi implementasi AI dalam kebijakan pajak yang berkelanjutan dengan menganalisis tantangan, risiko, serta langkah-langkah adopsi yang diperlukan untuk mencapai keberhasilan. Melalui pendekatan tinjauan literatur, penelitian ini mengeksplorasi bagaimana reformasi regulasi, kolaborasi antar pemangku kepentingan, serta peningkatan literasi digital dapat mendukung transformasi sistem perpajakan berbasis AI. Hasil penelitian menunjukkan bahwa keberhasilan implementasi AI dalam kebijakan pajak sangat bergantung pada kesiapan regulasi, infrastruktur teknologi, serta penerimaan dari masyarakat dan institusi keuangan. Dengan perencanaan dan strategi yang tepat, AI dapat meningkatkan akurasi dalam pengawasan pajak, mengurangi peluang penghindaran pajak, serta memperkuat ketahanan ekonomi suatu negara. Oleh karena itu, penelitian ini merekomendasikan pendekatan multi-sektoral yang melibatkan pemerintah, akademisi, dan sektor swasta dalam mengembangkan kebijakan fiskal berbasis AI yang berkelanjutan.

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