Utilization of Generative Artificial Intelligence in Regional Tax Business Processes in the Samarinda City Government

Abstract

The information technology platform developed by the Samarinda City Government for regional tax management still faces significant limitations. The system cannot yet perform automatic data analysis, and taxpayer consultation services remain manual, leading to long queues and extended waiting times. This study aims to explore the potential application of Artificial Intelligence in the regional tax sector of Samarinda. Using a literature-based approach with qualitative and descriptive methods, the research analyzes perspectives from various sources. The findings suggest that AI technology can act as a catalyst for innovation, enabling the optimization of regional tax collection in accordance with Good Governance principles. AI provides insights that support more rational and harmonious decision-making, while also offering opportunities to strengthen the AI Power City program, which is part of the Mayor of Samarinda’s strategic agenda