Analysis of the Effect of Internet of Things Implementation on the Taxation Area in Indonesia

Technology in the tax field is evolving by the minute. Digital technology has many implications for development in various fields. One of them is the field of economics. One of the latest technologies is the Internet of Things, which has attracted the attention of various organizations and governments, more precisely the tax authorities. This research tries to illustrate the impact of the Internet of Things on taxation. The researcher used qualitative research with literature survey methods. Data were collected from various journals, media publications, articles, and previous research papers. The study's findings indicated that the Internet of Things (IoT) is crucial to the development of control technologies. This supports the Director General of Taxes’ (DGT) goal of using big data analytics to optimize the potential of digital taxes through his two mechanisms: predictive analytics and tax ranking.