Digital Transformation of Customs Excise and Tax Administration in Indonesia
DOI:
https://doi.org/10.55927/jfbd.v5i3.32Keywords:
Digital transformation, Fiscal administration, Data integration, Risk Management, Business ComplianceAbstract
This article examines how digital integration can support Indonesian customs, excise, and tax administration. It uses a qualitative documentary review of a fiscal administration textbook and an OECD policy report. The analysis compares electronic services, data exchange, compliance monitoring, and governance requirements. The synthesis identifies three mechanisms: reducing repeated submissions, reconciling transaction records, and directing supervision toward higher-risk activities. Their expected benefits depend on data quality, lawful access, interoperability, service continuity, and human review. The article proposes a conditional integration framework and practical evaluation indicators. These are conceptual findings rather than measured effects on revenue or business compliance. The framework supports future empirical assessment of digital fiscal services.
References
Abdillah, J., & Suprihatin, E. (2021). Pengaruh penerapan modernisasi administrasi perpajakan terhadap kepatuhan wajib pajak. Indonesian Accounting Research Journal, 2(1), 1–6.
Aditya, F. A., Karmawan, K., & Julia, J. (2024). Korelasi modernisasi sistem administrasi perpajakan terhadap kepatuhan wajib pajak orang pribadi dan wajib pajak badan pada KPP Kota Pangkalpinang. Holistic Journal of Management Research, 9(1), 14–26.
Agustina, D., & Abbas, Y. (2025). The transformation of import tax collection on consignment goods through self-assessment: An empirical study at Soekarno-Hatta International Airport. EJurnal Akuntansi, 35(7).
Anjarwi, A. W. (2026). The digital transformation of tax audits: How AI, big data, blockchain, and advanced analytics are reshaping tax evasion detection. Journal of Business Analytics.
Barber, S., & Ahsan, A. (2014). The tobacco excise system in Indonesia: Hindering effective tobacco control for health. Journal of Public Health Policy, 35(3), 326–344.
Budilaksono, A. (2017). Analisis interaksi kebijakan tarif cukai rokok di Indonesia: Studi kasus negara Indonesia, Malaysia dan Singapura. Info Artha, 1(1).
Burhamzah, R., & Dg Macenning, A. R. A. (2026). Challenges and strategies for improving individual taxpayer compliance in the digitalization era. Journal of Economics and Management Technologies, 2(1), 25–31.
Cahyadini, A., Hutagalung, J. I. G., & Muttaqin, Z. (2023). The urgency of reforming Indonesia’s tax law in the face of economic digitalization. Cogent Social Sciences, 9(2).
Chamalinda, K. N. L., & Rismadhani, I. P. (2024). Modernization of tax administration through the implementation of tapping boxes in an effort to optimize tax compliance. Jurnal Pajak dan Keuangan Negara, 5(2), 1–11.
Darono, A., & Pratama, A. (2024). Towards an optimized data pipeline in Indonesian customs and excise forensic data analytics: A practice-as-research inquiry. Jurnal BPPK: Badan Pendidikan dan Pelatihan Keuangan, 17(3), 94–106.
Dewi, D. R., & Fadjarenie, R. A. (2026). The effectiveness of Coretax implementation on taxpayers through a humanistic and valuebased governance approach: A critical paradigm framework. International Journal of Accounting, Management, Economics and Social Sciences, 4(2), 593–605.
Dewi, N. P. D., & Darma, G. S. (2024). Social norms, perceptions, taxpayer behavior, tax digitalization and taxpayer compliance. Jurnal Indonesia Sosial Teknologi, 5(8).
Destine, D., Manik, R., Sianturi, A. S., Sember, R., & Sintha, L. (2025). Impact of Governance and Restructuring on Post-IPO Stock Value: Event Study of AGM and EGM at PT Totalindo Eka Persada. Journal of Finance and Business Digital (JFBD), 4(2), 445-458.
Ginting, C. D. B., Rahman, A. N. M., Sangkala, M., Asriyana, & Rianthy, G. A. (2026). From self-assessment to Coretax: The evolution of tax administration reform in Indonesia—A literature review. International Journal of Sustainability in Research, 4(3).
Haryanti, M. D., Pitoyo, B. S., & Napitupulu, A. (2022). Pengaruh modernisasi administrasi perpajakan, pengetahuan perpajakan, sosialisasi perpajakan dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi di wilayah Kabupaten Bekasi. Jurnal Akuntansi dan Perpajakan Jayakarta, 3(2).
Hidayat, A., Nainggolan, Y. A. S. U., & Pamutra, G. R. (2022). Indonesia’s perspective on World Trade Organization (WTO) moratorium on customs duties on electronic transmission: A brief review of literature. Jurnal Pajak dan Keuangan Negara, 4(2).
Jatna, R. N., Hasbullah, & Jaelani, A. K. (2026). Juridical review of the implementation of the self-assessment system in tax collection in Indonesia. Audito Comparative Law Journal, 7(1).
Lannai, D. (2024). Effectiveness and efficiency of the e-filing system in enhancing taxpayer compliance. Owner: Riset dan Jurnal Akuntansi, 8(4).
Maharani, M., Utomo, D., & Durya, N. P. M. A. (2025). Pengaruh modernisasi sistem administrasi perpajakan, pemahaman peraturan perpajakan, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Semarang Barat. JEMSI: Jurnal Ekonomi, Manajemen, dan Akuntansi, 11(3), 1891–1903.
Mandasari, N. (2024). The effect of taxation digitalization (electronic system) on increasing individual taxpayer compliance. Advances in Taxation Research, 2(3), 153–167.
Mandiri, P., Alfitri, A., Thamrin, M. H., & Najib, A. (2024). Modernizing local tax policy: The role of digitalization in land and building tax administration. Journal Public Policy, 10(3).
Nafi’ah, B. A. (2021). Strategi kebijakan kenaikan tarif cukai hasil tembakau dalam rangka menekan konsumsi rokok Indonesia. Journal of Governance and Administrative Reform, 2(1).
Nauly, Y. D. (2017). An assessment of tobacco excise administration practices in Indonesia. Jurnal Perspektif Bea dan Cukai, 1(1).
Organisation for Economic Co-operation and Development. (2020). Tax administration 3.0: The digital transformation of tax administration. OECD Publishing.
Paramadinaa, A. A. (2024). Determinants of tax compliance and their impact on a sustainable information society: An investigation of MSMEs. Cogent Business & Management.
Primacita, N. D., & Khoirunurrofik. (2026). Tariff policy challenges for electronic transmissions in Indonesia. Signifikan: Jurnal Ilmu Ekonomi, 15(1).
Putra, O. J. (2024). Value added tax: A suitable alternative for taxing the digital economy? (Indonesian context). Jurnal Pajak Indonesia, 8(1).
Rahman, A. (2014). Measuring the impact of modernized tax administration system on tax compliance by tax sanction, tax morale, and tax service as intervening variables. Jurnal Administrasi Negara, 20(3).
Rivaldi, R. (2021). Global digital taxes in international trade and its urgency for Indonesia. Transnational Business Law Journal, 2(1), 35–49.
Sa’adah, S. A., Husna, L. N., & Nugroho, R. (2025). Assessing the impact of tax regulation changes on cross-border e-commerce: A difference-in-difference approach. Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia, 7(1).
Santioso, L., & Daryatno, A. B. (2025). The effect of digitalization of taxation, tax morale and modernization of the administrative system on taxpayer compliance. International Journal of Application on Economics and Business, 3(2), 682–695.
Santoso, D. B., & Erlando, A. (2021). Tobacco excise tax policy in Indonesia: Who does reap the benefits? Tobacco Control.
Sari, R. P. (2023). The mapping of tax compliance research in Indonesia. Wahana Riset Akuntansi.
Sinaga, R. S. (2026). Kepabeanan, cukai, dan perpajakan Indonesia. Yayasan Putra Adi Dharma.
Soedarsono, R. A., & Setyawan, B. (2026). Excise simplification to address downtrading: Towards a more effective tobacco tax policy in Indonesia. World Customs Journal, 20(1), 122–147.
Sulistyowati, R., & Anggapratama, R. (2026). Excise tariff policy and field supervision as instruments for controlling the circulation of illegal tobacco products. InFestasi.
Tewu, M. L., Destine, D., & Gunawan, I. (2025). Analysis of Social Media User Growth and Its Implications for Digital Marketing Strategies in Indonesia 2024. International Journal of Management Studies and Social Science Research (IJMSSSR), 7(3), 236-245.
Wardani, P. K., & Khoirunurrofik. (2022). Dampak kebijakan tarif cukai hasil tembakau dan penindakan rokok ilegal terhadap konsumsi rokok rumah tangga. Jurnal Perspektif Bea dan Cukai, 6(1).
Widjaja, D., Muslim, N., & Anjasmarni, M. G. R. (2026). The effect of information quality and user satisfaction on taxpayer compliance: A study on the Coretax system in Bandung CityIndonesia. International Journal of Innovative Technologies in Economy.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Rudy Sondang Sinaga
This work is licensed under a Creative Commons Attribution 4.0 International License.
