What does this research mean for the field?

While Indonesia's Coretax Administration System conceptually maximizes collective benefits through revenue optimization and efficiency, it creates normative ethical tensions regarding the digital divide, algorithmic opacity, and automated enforcement that necessitate a strengthened ethical governance framework. Novelty: ClaimNovelty.INCREMENTAL. Consensus alignment: ConsensusAlignment.NEUTRAL.

What question did this study set out to answer?

To evaluate the ethical implications and systemic consequences of implementing the Coretax Administration System in Indonesia using a teleological ethics framework.

August 22, 2026Open Access

Teleological Ethics in Tax Digitalization: A Normative Analysis of the Implementation of the Coretax Administration System (Ctas) in Indonesia

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Authors

YAYakobus K.Bangun1, Kunradus Kampo2, Bahari Pademme3, Miftah Fauzan4, Marselinus Asri5*

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Implication

Normative-juridical analysis demonstrates that automated tax systems maximize fiscal efficiency despite risks to algorithmic transparency and taxpayer rights, highlighting the need for ethical...

Key Points

To evaluate the ethical implications and systemic consequences of implementing the Coretax Administration System in Indonesia using a teleological ethics framework.
Conducted a normative-juridical analysis utilizing an ethical hermeneutic approach.
Synthesized statutory reviews of recent Indonesian tax laws and Personal Data Protection regulations with rule utilitarian and policy consequentialist ethical frameworks.
Demonstrated that digital tax administration conceptually fulfills teleological goals by optimizing public revenue, reducing compliance costs, and automating tax avoidance prevention.
Identified critical normative tensions regarding algorithmic opacity in taxpayer risk-scoring, digital inequality, and disproportionate automated enforcement actions.
Established recommendations for algorithmic transparency, ethical impact assessments, humane appeal procedures, and data minimization in digital tax architectures.

Cite This Study

Yakobus K.Bangun1, Kunradus Kampo2, Bahari Pademme3, Miftah Fauzan4, Marselinus Asri5* (2026) studied this question.

synapsesocial.com/papers/6a895f87ca7ade938187e2f0 https://doi.org/10.5281/zenodo.22006428

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Implication

Normative-juridical analysis demonstrates that automated tax systems maximize fiscal efficiency despite risks to algorithmic transparency and taxpayer rights, highlighting the need for ethical...

Teleological Ethics in Tax Digitalization: A Normative Analysis of the Implementation of the Coretax Administration System (Ctas) in Indonesia

Discussion

Member takes

Implication

Key Points

Cite This Study

Teleological Ethics in Tax Digitalization: A Normative Analysis of the Implementation of the Coretax Administration System (Ctas) in Indonesia

Discussion

Member takes

Implication

Key Points

Cite This Study

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