The purpose of this study is to show how sophisticated modern technology already uses artificial intelligence (AI) and electronic gadgets as means of communication, as well as to provide further details regarding the connection between tax evasion and corruption. With progress in technology, use technology to prevent the occurrence of tax evasion. Data collection using questionnaires or surveys with criteria for respondents is taxable. Method data analysis used SEM-PLS. The results of this research show that public policy, corruption control, and corruption control moderation have a significant influence on both tax avoidance and artificial intelligence. According to theory and research, technology is becoming increasingly sophisticated. Start the emergence of e-spt, e-invoice, to help simplify the tax reporting process for society and make things easier by checking taxes by the government. The research is expected to provide insights into a multi-stakeholder perspective on tax avoidance, both from the tax reporting and corporate tax sides, as well as the increase in state taxes.
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