The Influence of Big Data, Compliance Risk Management, and Business Intelligence on Tax Compliance
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Aug 28, 2025
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Abstract
Advances in information technology have brought significant changes to various sectors, including tax administration. The use of technologies such as Big Data, Compliance Risk Management (CRM), and Business Intelligence (BI) is believed to improve taxpayer compliance by analysing large amounts of data and managing tax risks more effectively. This study aims to analyse the influence of Big Data, CRM, and BI on tax compliance levels in Indonesia. A quantitative approach was used, with data collected through questionnaires from Account Representatives at the Regional Office (Kanwil) of the Directorate General of Taxes (DJP) West Java I (Jabar I). The data was analysed using the Partial Least Squares Structural Equation Modelling (PLS-SEM) model. The results of the study indicate that all three variables have a significant influence on tax compliance, with CRM as the dominant factor influencing taxpayer compliance. This study contributes to the development of technology-based taxation strategies and policy recommendations for tax authorities in improving tax management efficiency in the digital era.
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References
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https://doi.org/10.1080/23311975.2022.2150117
Chooi, A. (2020). Improving Tax Compliance: Establishing a Risk Management Framework. The Governance Brief, No: 39, pp. 1-32. http://www.adb.org/ publications/series/ governance-briefs
Circular Letter of the Director General of Taxes Number SE - 39/PJ/2021 Regarding: Implementation of Compliance Risk Management and Business Intelligence Director General of Taxes, (2021). https://datacenter.ortax.org/ortax/aturan/show/17508
Darmayasa, I. N., Arsana, I. M. M., Putrayasa, I. M. A., & Larasati, P. I. (2022). Reconstruction of Compliance Risk Management Towards a Humanist Approach. Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (ICAST-SS 2021),647 , 492–498. https://doi.org/10.2991/assehr.k.220301.081
Diamendia, T., & Setyowati, M. S. (2021a). Analisis Kebijakan Compliance Risk Management Berbasis Machine Learning Pada Direktorat Jenderal Pajak. Indonesiar Treasury Review: Journal of Treasury, State Finance and Public Policy, 6(3), 289–298.
https://doi.org/10.33105/itrev.v6i3.401
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https://doi.org/10.23969/jrak.v13i2.4232
Fikriyah, T. M., Agusta, T., & Suhartini, D. (2022). The Role of the Internet of Things in Indonesian Taxation. Al-Kharaj: Journal of Economics, Finance & Sharia Business, 5(4), 1691–1699.
https://doi.org/10.47467/alkharaj.v5i4.1830
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Hariani, A. (2022). What is CRM and Its Benefits for the Tax Office and Taxpayers. Pajak.Com. https://www.pajak.com/pajak/apa-dan-manfaat-crm-bagi-djp-serta-wajib-pajak/
Imran, A., Hutasoit, E. A. H., Andri Kusdianto, Ag. Sigit Adi Satmoko, Prita Solisia, L., Tisnowati, Laila Lutfiyana, Rizki Khoirunisa, Banon Keke Irnowo, Miftakul Jannah, M., Futhra Bahar, Harry Patria, Nunung Nurjanah, Fauziah Noor, Ferdian Dwiputra, F. H., Adi Marhadi, Krishna Triswara Wisnu, Agustina Sekar Tanjung Arumardi, A. P. S., Muh. Chaerul, Nur Afni Kurniasari, Muhammad Rifqi Aziz, Dikky Kurniawan, S. H., & Yunita, N. (2022). CRMBI: The First Step Toward a Data-Driven Organisation. Jakarta: Directorate General of Taxes.
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Junaedi, I., Abdillah, D., & Yasin, V. (2020). Analisis Perancangan Dan Pembangunan Aplikasi Business Intelligence Penerimaan Negara Bukan Pajak Kementerian Keuangan Ri. JISAMAR (Journal of Information System, Applied, Management, Accounting and Research), 4(3), 88-101.
https://journal.stmikjayakarta.ac.id/index.php/jisamar/article/view/249
Kusumastuti, A., Khoiron, Kusumastuti, & Achmadi, T. A. (2020). Quantitative Research Methods.
Ledyanto, D. (2022). DJP Reveals Challenges in Developing CRM and Business Intelligence. DDTC News. https://news.ddtc.co.id/berita/nasional/40860/djp-beberkan-tantangan-mengembangkan-crm-dan-business-intelligence
Li, J., Wang, X., & Wu, Y. (2020). Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China. Economic Modelling,93 (July 2019), 384–397. https://doi.org/10.1016/j.econmod.2020.08.009
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Muhammad, F. M., & Sari, D. (2023). Analysis of Compliance Risk Management (CRM) in Improving Tax Compliance of Corporate Taxpayers at the Depok Cimanggis Tax Office. Balance: Journal of Accounting and Business, 8(2), 211. https://doi.org/10.32502/jab.v8i2.7336
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Nguyen, T. C. G., & Nguyen, T. T. H. (2023). Improving Tax Compliance Risk Management of Large Businesses in Vietnam. Journal of Accounting and Taxation,3 (1), 39–52.
https://doi.org/10.47747/jat.v3i1.1102
Niu, Y., Ying, L., Yang, J., Bao, M., & Sivaparthipan, C. B. (2021). Organizational business intelligence and decision making using big data analytics. Information Processing and Management,58 (6), 102725.
https://doi.org/10.1016/j.ipm.2021.102725
Omrane, A., & Al-Share, M. (2024). Advanced Business Intelligence in Tax Systems: A Strategic Approach. Elsevier.
Omrane, A., & Al-Share, I. H. D. (2024). The Role of Business Intelligence in Developing Tax Performance: An Applied Research in The General Taxing Authority. Revista de Gestão Social e Ambiental,18 (2), e07273.
https://doi.org/10.24857/rgsa.v18n2-192
Phinanti, E. and Tobing, A.L. (2023) ‘Compliance Risk Management On Indonesian Taxation: Is It As Good As Expected?’, JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 10(2), pp. 186–193.
https://doi.org/10.30656/jak.v10i2.6218.
Puspita, A. F., Rusydi, M. K., & Purwanti, L. (2023). The Role of Big Data in Building Smart Cities for Local Taxation Systems. Journal of Research and Application: Accounting and Management,6 (2), 171–184. https://doi.org/10.33795/jraam.v6i2.004
Rahayu, S. K. (2020). Taxation: Concepts, Systems, and Implementation (Revised). Engineering Science.
Rahayu, S. K., & Kusdianto, A. (2023). Challenges of Digital Tax Administration Transformation in Indonesia. Business and Management Annual Volume 2023.
https://www.intechopen.com/chapters/86942
Ren, G. (2024) ‘Does Enterprise Digital Transformation Reduce Tax Compliance?’, research square, pp. 1–14.
https://doi.org/10.21203/rs.3.rs-3920261/v1.
Saptono, P. B., & Khozen, I. (2021). Reconstruction of Compliance Risk Management Approach During the Pandemic in Efforts to Strengthen Tax Revenue. Scientax,3 (1), 105–129.
https://doi.org/10.52869/st.v3i1.240
Sekaran-Bougie. (2013). Research methods for business: a skill-building approach – 6th ed.
Septiargo, R., & Fiorenza, F. A. (2019). Big Data in Tax Compliance Risk Management. https://news.ddtc.co.id/big-data-dalam-manajemen-risiko-kepatuhan-pajak-17037
Shi, Y. (2022). Research on Tax Risk under the Background of Big Data. Frontiers in Business, Economics and Management,5 (3), 180–182. https://doi.org/10.54097/fbem.v5i3.2003
Sirait, E. R. E. (2016). Implementation of Big Data Technology in Indonesian Government Institutions. Journal of Postal and Informatics Research,6 (2), 113. https://doi.org/10.17933/jppi.2016.060201
Sitorus, R. R. (2020). Moderasi Insentif Pajak Di Era Pandemi Covid-19 atas Pengaruh E-Faktur Dan E-Bukti Potong Terhadap Kepatuhan Wajib Pajak. Journal of Business Studies,5 (2), 1–16.
https://journal.uta45jakarta.ac.id/index.php/jbsuta/article/view/4444
Tahir, R., et al. (2023). Business Analytics and Intelligence: Leveraging Data for Strategic Decisions. Springer.
Wahyudi, W., & Kislina, D. A. M. (2021). Big Data Integration: Development of Compliance Risk Management and Business Intelligence Implementation in E-Commerce for Golden Indonesia 2045. South East Asia Journal of Contemporary Business, Economics and Law, 25(1), 135–140.
https://seajbel.com/previous-issues/december-2021/vol-25-december-2021-issue-1/
Wali, M., Efitra, S.Kom., M. K., I Gede Iwan Sudipa, S.Kom., M. C., Dr.Ani Heryani, S.Sos., M. S., Dr. Chandra Hendriyani, M.Si., C., Rakhmadi Rahman, ST., M. K., Putu Praba Santika, S.Kom., M.K., Stefani Lily Indarto, SE., MM., Ak., CA., C., Dr. Tanwir, S.T., M., Muhammad Buchori Ibrahim, S.Pd., M.S., Dr. Ade Iskandar, SIP., M.S., Dr. Indra Kertati, M.S., Hotnida Nainggolan, S.T., M., & Sepriano, M. K. (2022). Application & Implementation of Big Data in Various Sectors (Sustainable Development in the Era of Industry 4.0 and Society 5.0). In PT. Sonpedia Publishing Indonesia (Vol. 1, Issue 1).
https://doi.org/10.47689/inlibrary-sspbsids-2022-pp135-143
Artiani, L. E. (2024). Navigating Indonesia's Economy: Fiscal and Monetary Policy Projections for 2025 in the Prabowo Era. Terpongnews.Com. https://teropongnews.com/2024/12/menavigasi-ekonomi-indonesia-proyeksi-kebijakan-fiskal-dan-moneter-2025-di-era-prabowo/
Astuti, T. P., & Gunadi. (2021). Analisis Pemeriksaan Pajak dengan Model Compliance Risk Management (CRM) dalam Meningkatkan Penerimaan Pajak pada KPP Pratama Senen. Syntax Literate: Indonesian Scientific Journal, 6(2).
https://doi.org/10.36418/syntax-literate.v6i2.2188
Boateng, K., Omane-Antwi, K. B., & Ndori Queku, Y. (2022). Tax risk assessment, financial constraints and tax compliance: A bibliometric analysis. Cogent Business and Management,9 (1).
https://doi.org/10.1080/23311975.2022.2150117
Chooi, A. (2020). Improving Tax Compliance: Establishing a Risk Management Framework. The Governance Brief, No: 39, pp. 1-32. http://www.adb.org/ publications/series/ governance-briefs
Circular Letter of the Director General of Taxes Number SE - 39/PJ/2021 Regarding: Implementation of Compliance Risk Management and Business Intelligence Director General of Taxes, (2021). https://datacenter.ortax.org/ortax/aturan/show/17508
Darmayasa, I. N., Arsana, I. M. M., Putrayasa, I. M. A., & Larasati, P. I. (2022). Reconstruction of Compliance Risk Management Towards a Humanist Approach. Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (ICAST-SS 2021),647 , 492–498. https://doi.org/10.2991/assehr.k.220301.081
Diamendia, T., & Setyowati, M. S. (2021a). Analisis Kebijakan Compliance Risk Management Berbasis Machine Learning Pada Direktorat Jenderal Pajak. Indonesiar Treasury Review: Journal of Treasury, State Finance and Public Policy, 6(3), 289–298.
https://doi.org/10.33105/itrev.v6i3.401
Diamendia, T., & Setyowati, M. S. (2021b). Compliance Risk Management Implementation in Directorate General of Taxation Republic of Indonesia. Jurnal Riset Akuntansi Kontemporer,13 (2), 89–96.
https://doi.org/10.23969/jrak.v13i2.4232
Fikriyah, T. M., Agusta, T., & Suhartini, D. (2022). The Role of the Internet of Things in Indonesian Taxation. Al-Kharaj: Journal of Economics, Finance & Sharia Business, 5(4), 1691–1699.
https://doi.org/10.47467/alkharaj.v5i4.1830
Ginting, C.S.B., Sihombing, M., Kartika, M., Lestari, S.R., Nizrina, W. and Sucipto. (2024). Pengaruh Penggunaan Teknologi Informasi Terhadap Pemeriksaan Pajak. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi. 3(5), 2481–2488.
https://doi.org/10.56799/ekoma.v3i5.4642
Hair, J. F., Babin, B. J., Anderson, R. E., & Black William C. (2022). Multivariate Data Analysis (8th ed.). Cengage Learning.
Hariani, A. (2022). What is CRM and Its Benefits for the Tax Office and Taxpayers. Pajak.Com. https://www.pajak.com/pajak/apa-dan-manfaat-crm-bagi-djp-serta-wajib-pajak/
Imran, A., Hutasoit, E. A. H., Andri Kusdianto, Ag. Sigit Adi Satmoko, Prita Solisia, L., Tisnowati, Laila Lutfiyana, Rizki Khoirunisa, Banon Keke Irnowo, Miftakul Jannah, M., Futhra Bahar, Harry Patria, Nunung Nurjanah, Fauziah Noor, Ferdian Dwiputra, F. H., Adi Marhadi, Krishna Triswara Wisnu, Agustina Sekar Tanjung Arumardi, A. P. S., Muh. Chaerul, Nur Afni Kurniasari, Muhammad Rifqi Aziz, Dikky Kurniawan, S. H., & Yunita, N. (2022). CRMBI: The First Step Toward a Data-Driven Organisation. Jakarta: Directorate General of Taxes.
James, S., & Alley, C. (2002). Tax compliance, self-assessment and tax administration Munich Personal RePEc Archive. Journal of Finance and Management in Public Services,2 (2), 27–42. https://mpra.ub.uni-muenchen.de/26906/
Junaedi, I., Abdillah, D., & Yasin, V. (2020). Analisis Perancangan Dan Pembangunan Aplikasi Business Intelligence Penerimaan Negara Bukan Pajak Kementerian Keuangan Ri. JISAMAR (Journal of Information System, Applied, Management, Accounting and Research), 4(3), 88-101.
https://journal.stmikjayakarta.ac.id/index.php/jisamar/article/view/249
Kusumastuti, A., Khoiron, Kusumastuti, & Achmadi, T. A. (2020). Quantitative Research Methods.
Ledyanto, D. (2022). DJP Reveals Challenges in Developing CRM and Business Intelligence. DDTC News. https://news.ddtc.co.id/berita/nasional/40860/djp-beberkan-tantangan-mengembangkan-crm-dan-business-intelligence
Li, J., Wang, X., & Wu, Y. (2020). Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China. Economic Modelling,93 (July 2019), 384–397. https://doi.org/10.1016/j.econmod.2020.08.009
Manilet, Y. R. (2024). Behind the Low Tax Compliance Rate for Annual Tax Returns. Tirto.Id. https://tirto.id/di-balik-rendahnya-kepatuhan-wajib-pajak-lapor-spt-tahunan-gW94
Muhammad, F. M., & Sari, D. (2023). Analysis of Compliance Risk Management (CRM) in Improving Tax Compliance of Corporate Taxpayers at the Depok Cimanggis Tax Office. Balance: Journal of Accounting and Business, 8(2), 211. https://doi.org/10.32502/jab.v8i2.7336
Mukhlis, I. R., Hayam, U., Perbanas, W., Pipin, S. J., & Mikroskil, U. (2024). BIG DATA (Understanding Big Data & Its Implementation in Various Fields) (February Issue).
Nguyen, T. C. G., & Nguyen, T. T. H. (2023). Improving Tax Compliance Risk Management of Large Businesses in Vietnam. Journal of Accounting and Taxation,3 (1), 39–52.
https://doi.org/10.47747/jat.v3i1.1102
Niu, Y., Ying, L., Yang, J., Bao, M., & Sivaparthipan, C. B. (2021). Organizational business intelligence and decision making using big data analytics. Information Processing and Management,58 (6), 102725.
https://doi.org/10.1016/j.ipm.2021.102725
Omrane, A., & Al-Share, M. (2024). Advanced Business Intelligence in Tax Systems: A Strategic Approach. Elsevier.
Omrane, A., & Al-Share, I. H. D. (2024). The Role of Business Intelligence in Developing Tax Performance: An Applied Research in The General Taxing Authority. Revista de Gestão Social e Ambiental,18 (2), e07273.
https://doi.org/10.24857/rgsa.v18n2-192
Phinanti, E. and Tobing, A.L. (2023) ‘Compliance Risk Management On Indonesian Taxation: Is It As Good As Expected?’, JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 10(2), pp. 186–193.
https://doi.org/10.30656/jak.v10i2.6218.
Puspita, A. F., Rusydi, M. K., & Purwanti, L. (2023). The Role of Big Data in Building Smart Cities for Local Taxation Systems. Journal of Research and Application: Accounting and Management,6 (2), 171–184. https://doi.org/10.33795/jraam.v6i2.004
Rahayu, S. K. (2020). Taxation: Concepts, Systems, and Implementation (Revised). Engineering Science.
Rahayu, S. K., & Kusdianto, A. (2023). Challenges of Digital Tax Administration Transformation in Indonesia. Business and Management Annual Volume 2023.
https://www.intechopen.com/chapters/86942
Ren, G. (2024) ‘Does Enterprise Digital Transformation Reduce Tax Compliance?’, research square, pp. 1–14.
https://doi.org/10.21203/rs.3.rs-3920261/v1.
Saptono, P. B., & Khozen, I. (2021). Reconstruction of Compliance Risk Management Approach During the Pandemic in Efforts to Strengthen Tax Revenue. Scientax,3 (1), 105–129.
https://doi.org/10.52869/st.v3i1.240
Sekaran-Bougie. (2013). Research methods for business: a skill-building approach – 6th ed.
Septiargo, R., & Fiorenza, F. A. (2019). Big Data in Tax Compliance Risk Management. https://news.ddtc.co.id/big-data-dalam-manajemen-risiko-kepatuhan-pajak-17037
Shi, Y. (2022). Research on Tax Risk under the Background of Big Data. Frontiers in Business, Economics and Management,5 (3), 180–182. https://doi.org/10.54097/fbem.v5i3.2003
Sirait, E. R. E. (2016). Implementation of Big Data Technology in Indonesian Government Institutions. Journal of Postal and Informatics Research,6 (2), 113. https://doi.org/10.17933/jppi.2016.060201
Sitorus, R. R. (2020). Moderasi Insentif Pajak Di Era Pandemi Covid-19 atas Pengaruh E-Faktur Dan E-Bukti Potong Terhadap Kepatuhan Wajib Pajak. Journal of Business Studies,5 (2), 1–16.
https://journal.uta45jakarta.ac.id/index.php/jbsuta/article/view/4444
Tahir, R., et al. (2023). Business Analytics and Intelligence: Leveraging Data for Strategic Decisions. Springer.
Wahyudi, W., & Kislina, D. A. M. (2021). Big Data Integration: Development of Compliance Risk Management and Business Intelligence Implementation in E-Commerce for Golden Indonesia 2045. South East Asia Journal of Contemporary Business, Economics and Law, 25(1), 135–140.
https://seajbel.com/previous-issues/december-2021/vol-25-december-2021-issue-1/
Wali, M., Efitra, S.Kom., M. K., I Gede Iwan Sudipa, S.Kom., M. C., Dr.Ani Heryani, S.Sos., M. S., Dr. Chandra Hendriyani, M.Si., C., Rakhmadi Rahman, ST., M. K., Putu Praba Santika, S.Kom., M.K., Stefani Lily Indarto, SE., MM., Ak., CA., C., Dr. Tanwir, S.T., M., Muhammad Buchori Ibrahim, S.Pd., M.S., Dr. Ade Iskandar, SIP., M.S., Dr. Indra Kertati, M.S., Hotnida Nainggolan, S.T., M., & Sepriano, M. K. (2022). Application & Implementation of Big Data in Various Sectors (Sustainable Development in the Era of Industry 4.0 and Society 5.0). In PT. Sonpedia Publishing Indonesia (Vol. 1, Issue 1).
https://doi.org/10.47689/inlibrary-sspbsids-2022-pp135-143