In line with the previous article, where a taxologist is defined as someone who deals with taxes while having a deep understanding of technology to perform their tasks efficiently, there are two ways to become a taxologist.
The first approach is for individuals to initially gain expertise in taxation and then proceed to learn technology. This approach offers the advantage of establishing a strong foundation in taxation and, of course, business knowledge. However, the drawback is that individuals who have learned taxation first may become entrenched in rigid legal and procedural tax concepts.
The second approach is for individuals to first acquire proficiency in technology and then delve into the realms of business and taxation. This approach not only provides logical and structured thinking but also builds a robust technological foundation. Consequently, when new technologies emerge, individuals following this path are less likely to struggle with them. However, learning the intricacies of business and taxation may be somewhat frustrating for those accustomed to the efficiency of technology, particularly when confronted with complex and convoluted tax legal concepts.
Both of these approaches are not mutually exclusive, but rather depend on your current position. If you already have a strong understanding of taxation, you might be following the first path. On the other hand, if you are well-versed in technology, you might be inclined towards the second approach.
Becoming a taxologist involves merging the mindset of an engineer with that of a legal expert. This is not an easy task but certainly not an impossible one either.
In more detail, regardless of whether you choose the first or second approach, the learning path for taxation, especially in Indonesia, can start sequentially with:
1. Tax theory and legal foundations
2. General tax regulations
3. Income tax
4. Value-added tax and luxury goods sales tax
5. Land and building tax
6. Other indirect taxes (stamp duty, vehicle tax)
7. Excise and customs duties
8. Local taxes
9. International taxation (including Transfer Pricing, BEPS, CRS, US-FATCA)
10. Sin Taxes (taxes on activities with negative impacts)
11. Digital Tax Services
For learning technology, you can start with the following sequential steps:
1. Algorithms and programming fundamentals, including UML (Unified Modeling Language)
2. Basic database and relational database management system (RDBMS)
3. Structured Query Language (SQL)
4. Proficiency in one programming language (e.g., Php, Java, .NET, Python, etc.)
5. Understanding of Application Programming Interfaces (APIs)
6. Proficiency in one markup language such as HTML, XML, and JSON
If you wish to delve deeper into technology, consider learning:
1. Robotic Process Automation
2. Big Data technologies (e.g., Hadoop, Apache Spark, Kafka)
3. Advanced Analytics tools (e.g., R, RapidMiner, Python, etc.)
4. Machine Learning frameworks (e.g., TensorFlow, Scikit-learn, Spark ML, etc.)
5. Artificial Intelligence frameworks (e.g., TensorFlow, Keras, Theano, Cafe, Scikit-learn, Spark ML, similar to machine learning)
6. Blockchain
7. Any emerging technologies
Taxologists are not limited to the side of taxpayers or technology providers, as mentioned in the previous article. Their role within a country’s tax institution is crucial, as someone who understands how to apply technology to taxation processes can lead to the creation of efficient tax regulations. For example, South Korea’s cash receipt system, which combines sales tax and income tax with API and IoT technology, or the UK’s initiative to eliminate tax reporting obligations by adopting API and Big Data technologies, exemplify the importance of taxologists in shaping effective taxation rules.
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