The adoption of Artificial Intelligence (AI) in enhancing voluntary tax compliance presents significant opportunities for optimizing Indonesia’s tax revenue. Despite the promising potential, the development and application of AI within the Indonesian tax sector remain underutilized. This study aims to conduct a comprehensive review of the possibilities for implementing AI technology in the tax system, specifically targeting improvements in voluntary tax compliance. Employing the SLR approach in accordance with (PRISMA) framework, the research synthesizes existing literature to identify potential, key trends, challenges, and best practices in AI adoption for tax administration. The findings indicate that leveraging AI can substantially enhance tax compliance rates, streamline processes, and minimize risks associated with tax evasion, thus contributing to more effective and efficient tax governance in Indonesia.