TaxLedger A Blockchain-Based Automated Tax Reporting System Using Smart Contracts

Ryeisa Taskia; Muhammad Bagus Andra

doi:10.57152/malcom.v6i1.2405

Authors

Ryeisa Taskia Nusa Mandiri University
Muhammad Bagus Andra Nusa Mandiri University

DOI:

https://doi.org/10.57152/malcom.v6i1.2405

Keywords:

Automation, Blockchain, Digital Audit, Smart Contract, Tax, Transparency

Abstract

This study aims to design and evaluate a blockchain-based automated tax reporting system that is capable of calculating, recording, and reporting tax obligations in a transparent and auditable manner. Conventional tax systems still rely on manual reporting and delayed verification, which often lead to data inconsistencies and reduced fiscal transparency. To address this problem, this research proposes TaxLedger, a system that integrates smart contracts and a hybrid on-chain and off-chain blockchain architecture. Smart contracts automate tax calculation and enforce deterministic tax rules at the transaction level, while off-chain components support efficient data aggregation and reporting. The results show that the proposed system successfully achieves the research objectives by ensuring immutable transaction records, real-time tax computation, and verifiable digital audit trails. These findings indicate that TaxLedger improves transparency, traceability, and audit efficiency, thereby providing a practical technological foundation for modern digital tax administration.

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