Comparative Analysis of Digital Tax Systems in Indonesia and Malaysia: Challenges and Opportunities

DOI

10.2991/978-94-6463-938-4_13How to use a DOI?

Keywords

Core Tax Administration; Digital Tax; e-Invoice Malaysia; Tax Compliance; Tax Reform

Abstract

This study aims to explore in depth the views of tax practitioners and tax academic regarding the challenges and opportunities for implementing the Core Tax Administration System in Indonesia and e-Invoice in Malaysia. This study uses a qualitative approach through policy content analysis techniques that are analyzed through several systematic stages, starting from data collection, to evaluate and identify policies to improve the effectiveness of digital tax regulations. The results of the study are as follows. First, digital-based tax authority service reform with technological readiness is the key factor. Second, the opportunity is to utilize data collected in the tax authority system to improve tax compliance and the challenges of the acceptability and usefulness of services for all taxpayers. Third, the principle of tax policy depicted in digital-based services is more on fulfilling the aspect of equality from the four maxim principles that provide services to all levels of taxpayers. Theoretically, the results of this study strengthen the concept of tax collection, which is in line with the basic principles of equality, certainty, efficiency, and simplicity based on digital.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - I Nyoman Darmayasa
AU  - Rani Diana Binti Othman
AU  - Nyoman Sentosa Hardika
AU  - I Dewa Made Partika
AU  - Ni Made Mega Abdi Utami
AU  - Ida Ayu Putu Sri Astiti Padmawati
PY  - 2025
DA  - 2025/12/31
TI  - Comparative Analysis of Digital Tax Systems in Indonesia and Malaysia: Challenges and Opportunities
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2025 (iCAST-SS 2025
PB  - Atlantis Press
SP  - 100
EP  - 108
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-938-4_13
DO  - 10.2991/978-94-6463-938-4_13
ID  - Darmayasa2025
ER  -