Taxation has become one of the most critical components of a nation's financial system, serving as the foundation for government revenue through mandatory tax obligations imposed on both individuals and organizations. As industries continue to expand and business activities become increasingly complex, accountants are expected to play an even greater role in ensuring accurate, efficient, and compliant tax management.

In today's digital era, technological advancements and automation have significantly streamlined accounting workflows while improving the management and archiving of tax records. Platforms such as CoreTax, supported by technologies including machine learning and big data, have helped simplify many administrative processes. However, an important question remains: can automation and artificial intelligence truly become the ultimate solution for accountants?

Speaking in the Dosen Bicara (Lecturer's Perspective) segment, Edy Suryadi, S.E., M.Ak., a lecturer from the Accounting Study Program at Universitas Dian Nusantara (UNDIRA), explained that AI and other digital tools primarily serve to shorten the financial recording and reporting cycle for both accountants and taxpayers.

According to him, the digitalization of taxation has also delivered substantial benefits by promoting greater transparency, improving information accessibility, and accelerating the dissemination of tax-related information to taxpayers. Furthermore, digital systems significantly reduce the likelihood of human error during data entry, resulting in more reliable financial reporting.

"The adoption of AI and digitalization in taxation should empower accountants to focus on analyzing and interpreting the data that has already been collected. Automation also eliminates many time-consuming manual processes, allowing professionals to work more efficiently," he explained.

Nevertheless, Edy Suryadi emphasized that AI should be regarded as a supporting tool rather than a replacement for professional judgment. The quality of AI-generated insights ultimately depends on the quality and completeness of the data provided by users. If accountants fail to input accurate and comprehensive information, AI will not be able to generate reliable analyses.

He further noted that although automation greatly improves efficiency, maintaining the integrity of financial reporting still requires oversight from qualified accounting professionals. In addition, professional certification, such as the Certified Accountant (CA) designation, remains an essential element of corporate quality assurance and financial governance.

"If the data is inaccurate, the output generated by AI will also be inaccurate. AI is fundamentally a supporting tool—it cannot identify problems if the operator is unable to recognize them in the first place. Therefore, while AI and other automation technologies can significantly shorten the financial reporting cycle, their application in taxation should always be accompanied by competent accountants. This ensures proper tax compliance, accurate calculation of tax obligations, and the identification of any incomplete or missing information that must be addressed," he concluded.

Sources of Reference:

Dosen Bicara - Bapak Edy Suryadi Part 1

Dosen Bicara - Bapak edy Suryadi Part 2