Smart Tax: Solution or New Burden for Indonesia^s Ecotourism? Fatmawati Zahroh, Rahmat Putra Ahmad Hasibuan
Accounting Department, Faculty of Economics, UIN Maulana Malik Ibrahim Malang
and Syariah Economics Department, Faculty of Economics and Business, UIN Fatmawati Bengkulu
Abstract
The rapid digital transformation in Indonesia^s fiscal system has introduced the concept of Smart Tax, a data-driven taxation model designed to enhance transparency, efficiency, and compliance. This study aims to examine whether Smart Tax acts as a solution that supports sustainable fiscal governance in the ecotourism sector or whether it becomes a new administrative burden for small tourism enterprises.
The research employs a mixed-methods approach, combining quantitative surveys of 412 ecotourism actors and qualitative interviews with local tax officials and community-based tourism managers across three destinations: Ubud (Bali), Nglanggeran (Yogyakarta), and Komodo National Park Ecotourism (East Nusa Tenggara). Quantitative data were analyzed using multiple linear regression, while qualitative data were processed through thematic analysis and triangulation.
The results reveal that Smart Tax significantly increases tax revenue (by 9.4%) and compliance levels (by 15.2 percentage points) in regions with strong digital infrastructure and literacy. The key determinants of compliance are digital readiness (Beta = 0.284), a transparent system, and administrative efficiency (Beta = 0.231). However, the perceived burden on micro and small enterprises (Beta = -0.193) remains a notable challenge during the transition phase. Qualitative findings confirm that Smart Tax promotes trust and transparency, yet less tech-savvy users may perceive it as complex and costly.
Overall, Smart Tax functions as a conditional solution-effective in digitally prepared regions yet potentially burdensome in areas with weak infrastructure and low digital literacy. The study concludes that successful implementation requires capacity building, inclusive design, and adaptive fiscal policies that consider local readiness and sustainability goals.
Keywords: Smart Tax, Ecotourism, Digital Governance, Tax Compliance, Sustainable Development
