This study conducts a systematic literature review (SLR) of the opportunities and challenges surrounding the establishment of a State Revenue Authority (SRA) board for Indonesia. Drawing on comparative experiences across Latin America, Africa, and Asia, the review identifies how board structures can enhance strategic oversight, digital transformation, data governance, and integrity safeguards in revenue administration. Evidence suggests that boards add value when their mandates are clear, their composition is diverse and professional, and accountability is institutionalized through transparent reporting and performance metrics. However, autonomy alone does not guarantee stronger outcomes; revenue performance is shaped by the interaction of policy design, administrative capability, and service quality. For Indonesia, stabilizing the Core Tax Administration System (CTAS), embedding data governance under the Satu Data Indonesia and Personal Data Protection frameworks, and institutionalizing integrity measures emerge as near-term priorities. The findings contribute to global debates on tax administration reform while offering practical guidance for policymakers navigating fiscal modernization in Indonesia.