Peran Artificial Intelligence dan Literasi Digital dalam Meningkatkan Kepatuhan Pajak E-commerce UMKM: Systematic Literature Review

The development of the digital economy has encouraged Micro, Small, and Medium Enterprises (MSMEs) to utilize e-commerce platforms in conducting their business activities. This development presents challenges in fulfilling tax obligations, making the use of Artificial Intelligence (AI) and the improvement of digital literacy important issues to examine. This study aims to analyze the role of AI and digital literacy in supporting tax compliance among e-commerce MSMEs, using Kediri City, Indonesia, as the local context. The study employs a Systematic Literature Review (SLR) to identify, select, and synthesize relevant findings from previous studies. The analysis focuses on the use of AI in tax administration, the relationship between digital literacy and the use of digital tax services, and the factors that support or hinder tax compliance. This review is expected to provide insights into the importance of integrating technology with users’ digital capabilities to support tax compliance among e-commerce MSMEs. The findings are also expected to offer recommendations for tax authorities and local governments in developing digital tax services and improving the digital literacy of MSME owners.