Institutional challenges in the early implementation of XBRL for tax reporting in Indonesia: Toward an integrated digital reform via CTAS 2024
DOI:
https://doi.org/10.54957/educoretax.v5i11.1939Kata Kunci:
Phased adoption, Regulatory challenges, Tax reporting transformation, XBRL implementationAbstrak
eXtensible Business Reporting Language (XBRL) offers transformative potential for tax data communication, yet its adoption in developing economies remains complex. In Indonesia, XBRL implementation began with a pilot project under Regulation KEP-159/PJ/2022 involving selected taxpayers. This study assesses the current adoption stage, identifies institutional and technical challenges, and formulates strategies for sustainable transformation. Using a qualitative approach, we analyzed semi-structured interviews with tax authorities, pilot taxpayers, and academic experts. The findings reveal that while XBRL promises enhanced transparency and standardization, early implementation suffers from regulatory misalignment, technical instability, and a scarcity of digital skills. These hurdles reflect broader structural constraints typical of developing nations. To ensure scalability, this study recommends a phased regulatory framework, the development of automated conversion tools, and infrastructure reforms aligned with the Core Tax Administration System (CTAS) 2024. By offering strategies tailored to limited regulatory capacity and infrastructure gaps, this research provides valuable insights for other developing economies pursuing digital tax reforms.
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Hak Cipta (c) 2025 Arif Nugrahanto, Budiasih Widiastuti, Ardian Rulli Krisnanto, Aviv Nur Ahdiana
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