Discourse on Justice in the Era of Digital Determinism: A Critical Analysis of Legal Certainty and Business Risk in the Implementation of Indonesia's Core Tax System

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Analysis reveals risks of algorithmic efficiency in tax governance, highlighting issues in legal certainty and procedural justice.

The implementation of the core tax system creates a friction between algorithmic efficiency and legal principles, posing significant business risks.
Critical arenas of concern include accountability diffusion in data ecosystems and erosion of due process through automated audits.
The research proposes a normative model for equitable digital tax governance that challenges claims of technological neutrality.
By reformulating the discourse from efficiency to procedural justice, this analysis addresses inherent risks in digital tax administration.

Bahori Ahoen (2025) studied this question.

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