AI-ASSISTED TAX CALCULATIONS: TRANSFORMING ACCOUNTING INTEGRATION AND FINANCIAL MANAGEMENT IN THE DIGITAL ERA

Abstract

In the rapidly evolving digital era, the self-assessment system in Indonesia’s taxation presents significant challenges, particularly for taxpayers with limited tax knowledge and technical capabilities. Difficulties in accurately calculating taxes impact tax compliance, accounting records, and overall financial management. Interview results with 26 respondents show that 65.4% strongly agree that the complexity of the tax system and tax calculation hinders their compliance process, ultimately disrupting their accounting records. The core issue lies in the taxpayers' inability to precisely calculate taxes, manage and analyze taxable objects, and classify tax-related transactions within accounting records. These difficulties, in turn, interfere with the workflow of accounting and financial decision-making. This study explores the potential application of artificial intelligence (AI) as a solution to support tax calculation within the self-assessment system. AI can offer automated computation, calculation verification, and real-time guidance that assist taxpayers in understanding and integrating tax obligations into their financial systems. The objective of this research is to assess the impact of AI on calculation accuracy, user confidence, and the integration of tax obligations into accounting systems. The findings are expected to contribute to the development of more efficient digital accounting practices and support better financial decision-making.