Pengaruh Penggunaan Artificial Intelligence Perpajakan dan Literasi Digital terhadap Kepatuhan Wajib Pajak Gen Z: Kajian Literatur Sistematis
DOI:
https://doi.org/10.69714/92dpwr23Keywords:
Artificial Intelligence, Digital Literacy, Taxpayer Compliance, Gen Z, Tax ServicesAbstract
The rise of digital technology has helped the modernization of the tax system through Artificial Intelligence (AI) and digital-based tax services. Generation Z, as a cohort that has grown up in the digital era, is expected to adapt to these advances which would improve tax compliance. The present study intends to assess the influence of the application of Artificial Intelligence in taxes and digital literacy on the compliance of Generation Z taxpayers through a systematic literature review approach. The research strategy employed is the Systematic Literature Review (SLR) by assessing five relevant scientific articles published in the year 2022-2026. The results of the study reveal that there has not been a consistent direct effect of AI and tax digitization on taxpayer compliance. Conversely, digital literacy has been identified as a critical factor to improve taxpayers’ awareness, access and utilization of digital tax services. Tax literacy and tax socialization are other supporting elements that increase the relationship between tax technology and taxpayer compliance. These results demonstrate that the effective adoption of AI in taxation is not only based on the technological sophistication but also on the level of digital literacy and tax understanding of users. Thus, there is a need for a strategy that include technology advancement, greater digital literacy, and tax education to promote sustainable compliance among Generation Z taxpayers.
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