In our article, “From IRL to URL: The Australian Taxation Office’s AI overhaul and what it means for Western Australia’s SMEs,” HM (Dika) Sembiring, Rendinta Delasnov Tarigan, and Malvin Krisna Satria examine the Australian Taxation Office’s AI enabled transformation and its implications for small and medium-sized enterprises in Western Australia.
Published in the eJournal of Tax Research , UNSW Business School, UNSW, the article explores the intersection of artificial intelligence, tax administration, tax morale, and SME development.
It highlights how digital innovation can support more efficient and responsive tax administration, while underscoring the importance of governance, transparency, and implementation design in maintaining public trust and encouraging voluntary compliance.
This publication forms part of GITA’s ongoing commitment to contributing evidence based perspectives to international tax policy, tax administration, and digital transformation discussions.
