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

In: Proceedings of the International Conference on Applied Science and Technology on Social Science 2025 (iCAST-SS 2025)

Author

Listed:
  • I Nyoman Darmayasa

    (Accounting Department Politeknik Negeri Bali)

  • Rani Diana Binti Othman

    (Universiti Teknologi MARA, Faculty of Accountancy)

  • Nyoman Sentosa Hardika

    (Accounting Department Politeknik Negeri Bali)

  • I Dewa Made Partika

    (Accounting Department Politeknik Negeri Bali)

  • Ni Made Mega Abdi Utami

    (Accounting Department Politeknik Negeri Bali)

  • Ida Ayu Putu Sri Astiti Padmawati

    (Accounting Department Politeknik Negeri Bali)

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.

Suggested Citation

  • I Nyoman Darmayasa & Rani Diana Binti Othman & Nyoman Sentosa Hardika & I Dewa Made Partika & Ni Made Mega Abdi Utami & Ida Ayu Putu Sri Astiti Padmawati, 2025. "Comparative Analysis of Digital Tax Systems in Indonesia and Malaysia: Challenges and Opportunities," Advances in Economics, Business and Management Research, in: Muhammad Udin Harun Al Rasyid & Nurul Fahmi & Yuliana Sukarmawati & I Wayan Sutina & Upayana Wiguna (ed.), Proceedings of the International Conference on Applied Science and Technology on Social Science 2025 (iCAST-SS 2025), pages 100-108, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-938-4_13
    DOI: 10.2991/978-94-6463-938-4_13
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