Tax Administration AI

AI architecture and monitoring in the tax authority's strategic plan.

0named models

0candidates

3deployments

3in Indonesia

Named Models

The research names no model for this use case.

Where this comes from

Models the research names for this use case. Research, with sources on each model record.

Who Runs It

pilot, 2planned, 1

Kementerian Keuangan with Lembaga National Single Window (LNSW)Country: IndonesiaAI on INSW export and import data to estimate company tax potential and flag underpaymentVendor: not statedpilotDate12 Sep 2026In development; the Minister says accuracy is fairly high, no figuresEvidence: government statementConfidence: mediumSource: infobanknews.com

Direktorat Jenderal Pajak (DJP)Country: IndonesiaAI-based Co-Operative Compliance Mechanism (CCM) for compliance risk mapping, profiling and benchmarking (model not stated)Vendor: not statedpilotDate13 Jul 2026none statedEvidence: government statementConfidence: mediumSource: fortuneidn.com

Direktorat Jenderal Pajak (DJP)Country: IndonesiaAI pillar in Renstra 2025 to 2029: AI architecture, performance monitoring, KMS sync with CoretaxVendor: not statedplannedDate21 Apr 2026Strategic plan, not deploymentEvidence: government statementConfidence: mediumSource: nasional.kontan.co.id

Where this comes from

Documented uses by named organisations. The evidence column says who made the claim.

Candidate Models

No candidate: no model class is recorded for this use case.

Where this comes from

Derived, not researched: models in the directory whose class matches a class this use case uses, excluding family records and models shut down or deprecated. Ranked by how many fit facts they meet, then by release date. Each fit fact is read from the model record.

Use Case

Industry: public sector
Model classes: not in the notes
Benchmarks or datasets: not in the notes
Regulatory notes: DJP Renstra 2025 to 2029 (KEP-252/PJ/2025).
Surat Edaran Menkominfo 9/2023 Etika Kecerdasan Artifisial, Kementerian Komunikasi dan Informatika (now Kementerian Komunikasi dan Digital)Tax administration AI is an AI-based service run by an electronic system operator, and the circular asks such operators to build and use AI on the values of inclusivity, transparency, humanity and security.
UU 27/2022 Pelindungan Data Pribadi, DPR and President of the Republic of Indonesia (administered by Kementerian Komunikasi dan Digital)Tax administration AI processes personal data of citizens and residents, so the controller needs a lawful basis, must protect the data and must honour data subject rights.
Perpres 95/2018 Sistem Pemerintahan Berbasis Elektronik, President of the Republic of Indonesia (Kementerian PANRB coordinates)Tax administration AI is part of electronic government services, which this regulation requires agencies to plan and run within the national SPBE architecture, data and security standards.
UU 28/2007 Ketentuan Umum dan Tata Cara Perpajakan (as amended), DPR and President of the Republic of Indonesia (Ditjen Pajak, Kementerian Keuangan)Tax administration AI supports tax supervision and audit, which this law governs, including the duty of officials to keep taxpayer information confidential.

Where this comes from

From the industry tracks T08 to T10 of the research notes.

R&D Topics

Links to R&D topics are awaiting review.

Where this comes from

Which R&D topics would most change this use case. Drafted by Claude from the topic definitions and the use case; proposed until approved.

Incidents

Dutch Families Wrongfully Accused of Tax Fraud Due to Discriminatory AlgorithmNetherlands, 2018-09-01, discriminationA childcare benefits system in the Netherlands falsely accused thousands of families of fraud, in part due to an algorithm that treated having a second nationality as a risk factor.
IRS Audited Black Taxpayers More Frequently Reportedly Due to AlgorithmUnited States, 2008-07-18, discriminationThe IRS was auditing Black taxpayers more frequently than other groups allegedly due to the design of their algorithms, focusing on easier-to-conduct audits which inadvertently correlated with the group's pattern of tax filing errors.
Israeli Tax Authority Reportedly Used an Opaque Automated System to Issue a Fine, Declining to Explain or Disclose the Underlying CalculationIsrael, 2021-01-11, otherAn Israeli farmer, Moshe Har Shemesh, reportedly received a fine generated by a Tax Authority software system whose calculation officials were allegedly unable to explain.

Where this comes from

Documented failures, harms or misuse in this kind of use, Indonesia first, then the region, then well-known cases elsewhere (AI Incident Database, OECD AI incidents monitor, reputable news). Not a claim about any deployment listed here.

In Neighbouring Countries

Inland Revenue Board of Malaysia (LHDN)Malaysia, state-owned, production, 2026-08-04AI analysis of more than 1.6 billion e-Invoices for compliance and risk detection
Revenue DepartmentThailand, state-owned, pilot, 2023-03-13AI to scrutinise taxes, tested in a sandbox

Where this comes from

Documented deployments of this use case in Malaysia, Singapore, Thailand, Vietnam and the Philippines, each with its source.

Opportunities

Opportunities are awaiting review.

Where this comes from

Gaps found by rule in what the directory holds for this use case. Each is a proposal for review.

Links

IndustryPublic Sector31 use cases, 44 deployments

Use CaseTax Administration AIPublic Sector

Modelsnone recorded

Who Runs ItKementerian Keuangan with Lembaga National Single Window (LNSW)Pilot, 12 Sep 2026

Direktorat Jenderal Pajak (DJP)Pilot, 13 Jul 2026

Direktorat Jenderal Pajak (DJP)Planned, 21 Apr 2026

Graph

Deployments 3

Direktorat Jenderal Pajak (DJP)AI-based Co-Operative Compliance Mechanism (CCM) for compliance risk mapping, profiling and benchmarking (model not stated), Indonesia Direktorat Jenderal Pajak (DJP)AI pillar in Renstra 2025 to 2029: AI architecture, performance monitoring, KMS sync with Coretax, Indonesia Kementerian Keuangan with Lembaga National Single Window (LNSW)AI on INSW export and import data to estimate company tax potential and flag underpayment, Indonesia

Sources

Kejar Kepatuhan Hingga 2029, DJP Siapkan Sistem Pajak Berbasis AI nasional.kontan.co.id https://nasional.kontan.co.id/news/kejar-kepatuhan-hingga-2029-djp-siapkan-sistem-pajak-berbasis-ai

To cite this page: Project AURION, AI Use-Cases Research & Innovation, "Tax Administration AI", https://aurion.semai.id/usecases/pub-tax-administration/, records of October 2026.