Taxing Artificial Intelligence: Value Impacts and Governance in the Tax Sector (Study in Indonesia and Malaysia)

Purpose - This research aims to examine whether the implementation of Artificial Intelligence (AI) in the public sector influences public score and organizational governance, particularly in the field of taxation. Theoretical framework - Previous research has indicated that the implementation of artificial intelligence (AI) in the public sector is influenced by public scores and organizational governance (Chen et al., 2023). However, no survey research has been conducted on public sector employees' perspectives regarding the implementation of AI. Design/methodology/approach - This study utilizes a questionnaire instrument to gather perspectives from a sample of 197 tax practitioners in Indonesia and Malaysia related to the adoption of artificial intelligence (AI) in the field of taxation. Findings - There is a significantly positive relationship between public score and organizational governance when it comes to considering the implementation of AI in the field of taxation. Research, Practical & Social implications - The findings of this study hold significant implications for both regulatory bodies and scholars in the field. It is recommended that further studies be conducted, employing samples from other countries and considering additional variables that may impact the adoption of artificial intelligence (AI) in the taxation sector. This approach is necessary to ensure that taxpayers are capable of using AI to fulfill their tax responsibilities and exercise their entitlements.