Integration of Blockchain and Artificial Intelligence in Coretax as a Game Changer for Indonesian Taxes

The digitization of tax administration through Coretax is expected to increase tax efficiency and compliance in Indonesia. However, its implementation faces various obstacles, such as system instability, limited accessibility, and lack of transparency in budget management. This study examines the potential of integrating blockchain technology and artificial intelligence (AI) as a solution to optimize Coretax. The research approach used is a literature study with qualitative analysis of blockchain technology and AI implementation in the tax systems of other countries, such as Estonia and Singapore. The results show that blockchain can improve transparency, data security, and tax administration efficiency, while AI plays a role in taxpayer compliance analysis and automation of tax services. The implementation of this technology has the potential to increase Indonesia's tax ratio and reduce administrative burdens for authorities and taxpayers. Nonetheless, key challenges include digital infrastructure readiness, supportive regulations, and human resource training. Therefore, a mature implementation strategy is needed so that the integration of blockchain and AI in Coretax can run optimally and contribute to a more effective and sustainable tax system.