This study examines the strategic factors to implement blockchain technology in Indonesia's Value-Added Tax (VAT) system. Blockchain technology is a transparent technology in which each party who is a member of the chain know the data or information in the blockchain network. Therefore, blockchain technology can be used only for transparent data. The research topic is limited to the scope of VAT because there is data in Indonesia's VAT which is transparent and safe to know by other parties and public. The approach used in this study is qualitative with the aim of analyzing strategic factors for implementing blockchain in Indonesia's VAT system. Based on the objectives, this study was categorized as descriptive research. The data collection techniques used in this study included field studies, in-depth interviews, and literature review related to the topic. The results of this study indicate that the factors that need to be considered in implementing blockchain in Indonesia's VAT system are organizational factors, which consist of organizational readiness, support from parties with higher authority, technological readiness, innovation, governance, and internal regulation processes; environmental factors which consist of external government support and partner support; and technological factors which consist of benefits, data security, smart contract coding, architecture, permissions, and shared infrastructure.
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