Utilization of Information and Communication Technology in the Tax Administration System to Increase Taxpayer Compliance

Adaptation to changes based on information and communication technology (ICT) causes obstacles community preparedness for the 5.0 age, also known as society 5.0. This necessitates digital revolution of all disciplines, including taxation. Government efforts promote taxpayer compliance include creating a contemporary tax administration system encompassing organizational structure, business processes, technology, human resource management, applying good governance. In addition system, knowledge influences level compliance. study's objective is investigate use ICT in modern enhance The main theory this research positive accounting which was developed by Watt & Zimmerman 1986. study employs qualitative approach descriptive methodologies. demonstrates that incorporation component modernization system. Application e-tax comprises E-Registration, E-SPT, E-Filing, E-Payment, Blockchain, Artificial Intelligence (AI), Chatbots, Biometric Identification, can constitute Ease service, particularly filling out SPT electronically, or e-SPT, method boosting with utilizing ICT.