Strengthening Fiscal Fairness and Social Trust: The Role of Digital Tax Governance in Disaster Prevention Management Florentina Ratih Wulandari (a*), Yusuf Lintang Cahyo Andrian Putro (b), and Nita Ryan Purbosari (b)
a. Doctoral Program in Public Administration, School of Graduate Studies, Universitas Terbuka, Indonesia
*email: wulandari[at]ecampus.ut.ac.id
b. Administration Public Program, Law, Social Sciences and Political Science, Universitas Terbuka, Indonesia
Abstract
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You Can Edit It AThe transformation of public financial systems in the digital economy era not only revolutionizes the efficiency of revenue collection but also profoundly shapes social dimensions and national resilience. This scientific article analyzes the role of innovative digital tax governance in strengthening fiscal fairness and building social trust as supporting pillars for disaster prevention management. Using a systematic literature review and conceptual synthesis, this study evaluates how the digitalization of tax administration such as the implementation of the Core Tax Administration System (CTAS) in Indonesia minimizes enforcement discretion, expands the tax base, and optimizes voluntary compliance. The analysis demonstrates that digitally enabled fiscal fairness reduces inequalities and local government debt pressure, creating a robust fiscal space for ex-ante disaster mitigation investments. Furthermore, digital tax transparency restores social trust, which acts as vital social capital during emergency crises, enhancing community compliance with mitigation instructions and securing post-disaster spending accountability. Additionally, integrating property tax assessed values facilitates precise, evidence-based recovery aid targeting, eliminating self-reporting bias. This study recommends a systemic integration between digital tax data platforms and national disaster information infrastructures to build adaptive, transparent, and evidence-based disaster governance.gain Later
Keywords: Digital Tax Governance, Disaster Prevention Management, Fiscal Fairness, Fiscal Space, Social Trust
Topic: Innovative Tax Governance in the Digital Economy: Strengthening Fiscal Fairness, Social Trust, and Global Economic Resilience (Tax Policy- Digital Economy- Fiscal Resilience)
