Fitdra, Muhammad Ilman Iriawan (2026) Transformasi Digital Dalam Diskursus Akuntabilitas Dan Transparansi Perpajakan Di Indonesia. AL-Zayn: Jurnal Ilmu Sosial & Hukum, 4 (4). 836 -848. ISSN -ISSN 3026-2925;p-ISSN 3026-2925

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Abstract

This study aims to analyze the phenomena of tax accountability and transparency in Indonesia amidst digital technology disruption. Although the Indonesian government has implemented various bureaucratic reforms, information asymmetry between tax authorities (as the agent) and taxpayers (as the principal) remains a primary obstacle to enhancing voluntary compliance. Utilizing a Literature Study Review method with a descriptive qualitative approach, this research evaluates academic literature spanning from 2016 to 2026 to map the effectiveness of technology integration in tax governance. The synthesized literature indicates that the implementation of the Core Tax Administration System (Coretax) and the potential utilization of blockchain technology act as key catalysts in establishing radical transparency and the traceability of fiscal data. The findings confirm that inclusive digital transparency not only improves administrative efficiency but also significantly strengthens social capital in the form of public trust. This study concludes that synergy among technological advancement, the protection of taxpayer rights, and the political will to enable public oversight is the ultimate key to realizing an equitable taxation ecosystem in the digital era

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