Tax Authorities Big Data Analytics in Developing Countries

Abstract

Nowadays, most tax authorities in the world are utilizing various technologies, including big data analytics to be more efficient and effective in their works. Utilization of big data analytics and business intelligence by tax authorities in developing countries can be used to help identify the non-compliance taxpayers and support other activities in order to explore potential tax revenues. Directorate General of Taxes, Indonesian Tax Autbority, uses combination of compliance risk management application and business intelligence. There are nine types of compliance risk management applications. Currently, seven types of compliance risk management applications have been launched and used by the directorate general of taxes. The last two compliance risk management applications will be released in the near future. The series of nine compliance risk management applications will be supported by four business intelligence. Those compliance risk management and business intelligence applications will lead directorate general of taxes to be data driven organization.