TAX DIGITALIZATION AND TAX COMPLIANCE: A SYSTEMATIC LITERATURE REVIEW

Authors

  • Truly Wulandari Universitas Borneo Tarakan
  • Noviyanti Angreani Universitas Borneo Tarakan
  • Mappa Panglima Banding Universitas Borneo Tarakan
  • Olivia Pamilangan Andilolo Universitas Borneo Tarakan
  • Iqrima Mas Mappangile Universitas Borneo Tarakan

Abstract

This study aims to analyze the effect of tax digitalization on tax compliance and to identify research patterns and trends related to tax digitalization during the 2019–2025 period. The research method employed is a Systematic Literature Review (SLR) consisting of planning, conducting, and reporting stages. Relevant articles were systematically identified through the SINTA database based on predetermined inclusion and exclusion criteria, resulting in 21 articles selected for analysis. The findings indicate that tax digitalization contributes to improving tax compliance through enhanced ease of use, perceived usefulness, administrative efficiency, transparency, and taxpayer trust in the tax system. However, the effectiveness of digitalization is influenced by contextual factors such as digital literacy, infrastructure quality, cultural characteristics, trust in tax authorities, and regulatory readiness. Furthermore, the review reveals a shift in research trends from evaluating electronic tax system implementation toward examining taxpayer behavior, digital inclusion, the application of big data and artificial intelligence, and digital tax governance. The study concludes that tax digitalization has significant potential to improve tax compliance; however, its success depends on the development of an inclusive and adaptive ecosystem supported by adequate digital literacy, robust infrastructure, and responsive policies that accommodate technological advancements.

Keywords: Tax Digitalization; Tax Compliance; E-Filing; Digital Literacy; Systematic Literature Review

References

Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/https://doi.org/10.1016/0749-5978(91)90020-T

Alm, J. (2019). What Motivates Tax Compliance? Journal of Economic Surveys, 33(2), 353–388. https://doi.org/https://doi.org/10.1111/joes.12272

Corly, F., Ariana, S., Trisninawati, T., Fitriasuri, F., Perdana, B., & Saputra, D. R. (2025). Peran Big Data Dan Artificial Intelligence & Dalam Optimalisasi Pengawasan Pajak. MBIA, 23(3), 370–376. https://doi.org/10.33557/cw2tyd15

Davis, F., & Davis, F. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly, 13, 319. https://doi.org/10.2307/249008

Fau, D. P., & Kurniawati, L. (2022). Digitalization and Tax-Motivated Income Shifting. BISNIS & BIROKRASI: Jurnal Ilmu Administrasi Dan Organisasi, 29(3). https://doi.org/10.20476/jbb.v29i3.1345

Fauziati, P., Husna, N., Rahmi, S., Desda, M. M., Morelent, Y., & Azzahra, A. R. (2024). The Effect Of Tax Collection Effectiveness And The Use Of Tapping Boxes On Restaurant Taxpayer Compliance In Padang City. Jurnal Ilmiah Bisnis Dan Ekonomi Asia, 18(3), 387–396. https://doi.org/10.32815/jibeka.v18i3.2126

Hamdani, M. R., & Dura, J. (2024). Strengthening The Local Economy: Measuring The Digital Literacy Of Umkm Towards The Efficiency Of Electronic Tax Reporting. Jurnal Ilmiah Bisnis Dan Ekonomi Asia, 18(3), 348–357. Https://doi.org/10.32815/jibeka.v18i3.2178

Judijanto, L., Caroline, & Mayndarto, E. C. (2025). TAXATION CHALLENGES IN INTERNATIONAL E-COMMERCE TRANSACTIONS. Journal Management, Business, and Accounting, 5(2), 807–811.

Kemenkeu. (2023). Nota Keuangan dan RAPBN 2024.

Kirchler, E. (2007). The Economic Psychology of Tax Behaviour. The Economic Psychology of Tax Behaviour, 1–243. https://doi.org/10.1017/CBO9780511628238

Lailiyah, D. N., & Andriani, S. (2023). Pengaruh Tax Morale, Tax knowledge dan E-Tax System dengan Sanksi Pajak sebagai Variabel Moderating terhadap Kepatuhan Wajib Pajak Orang Pribadi. Owner Riset & Jurnal Akuntansi, 7(2), 1464–1478. https://doi.org/10.33395/owner.v7i2.1537

Lailiyah, N., & Br Sebayang, L. (2020). Effectiveness of E-Billing System in Tax Payments for Taxpayers. Economics Development Analysis Journal, 8, 267–280. https://doi.org/10.15294/edaj.v8i4.35266

Lanniari HS, R., & Rahmadhani, A. I. (2025). The Influence of Perceived Security, Usefulness, and Ease of Use on the Adoption of E-Filing by Individual Taxpayers at PT Infineon Technologies Batam. Journal of Applied Accounting and Taxation, 10(1), 80–87. https://doi.org/10.30871/jaat.v10i1.9190

Mangoting, Y., Iriyanto, A. A., Halim, S., & Velisya, V. (2021). Urgensi Diferensiasi Kebijakan Pajak Berdasarkan Risiko Kepatuhan. Jurnal Akuntansi Multiparadigma, 12(2). Https://Doi.Org/10.21776/Ub.Jamal.2021.12.2.16

Mangoting, Y., Koerniawan, J. A., & Ongkojoyo, M. (2022). Apakah Intrusi Budaya Dalam E-Tax System Dapat Mendeteksi Kecurangan Akuntansi Wajib Pajak? Jurnal Akuntansi Multiparadigma, 13(2). https://doi.org/10.21776/ub.jamal.2022.13.2.18

Mangoting, Y., Pangestu, C. A., Tjan, F. M., & Evangelina, J. G. (2021). TAX FRAUD INTENTIONS WITH AN INTEGRATIVE MODEL APPROACH. Jurnal ASET (Akuntansi Riset), 13(2), 331–347. https://doi.org/10.17509/jaset.v13i2.38880

OECD. (2020). Tax Administration 3.0: The Digital Transformation of Tax Administration. OECD. https://doi.org/10.1787/ca274cc5-en

OECD. (2023). Revenue Statistics 2023. OECD Publishing. https://doi.org/10.1787/9d0453d5-en

Puspitarini, N., & Rahimi, A. (2024). The Effect of The COVID-19 Pandemic on The Tax Compliance of Digital Economy Business. Accounting Analysis Journal, 12, 199–206. https://doi.org/10.15294/aaj.v12i3.75698

Putri, N. P. I. W., & Setiawan, P. E. (2024). Sosialisasi, Kesadaran, Sanksi Pajak dan Kepatuhan WPOP UMKM. E-Jurnal Akuntansi, 34(6). https://doi.org/10.24843/EJA.2024.v34.i06.p11

Qadri, R. A., & Darmawan, E. E. (2021). E-Filing Implementation, Tax Compliance, and Technology Authority. Journal of Applied Accounting and Taxation, 6(1), 23–36. https://doi.org/10.30871/jaat.v6i1.2822

Sijabat, H. H., & Sijabat, F. M. (2025). Digitalisation Of Tax : Reportingan Analysis Of E-Filing In Systems Different Countries. Morfai Journal, 5(1), 343–347. Https://Doi.org/10.54443/morfai.v5i1.2596

Slemrod, J. (2019). Tax Compliance and Enforcement. Journal of Economic Literature, 57(4), 904–954. https://doi.org/10.1257/jel.20181437

Venkatesh, V., Morris, M., Davis, G., & Davis, F. (2003). User Acceptance of Information Technology: Toward A Unified View1. MIS Quarterly, 27, 425–478. https://doi.org/10.2307/30036540

Widjaja, G. (2024). Application Of Blockchain Technology In The Taxation System: Benefits And Risks. Multidisciplinary Output Research For Actual And International, 4(2).

Winata, Y. (2023). Data Analytics for Identifying Fraudulent Tax Invoice Issuer in Value Added Tax System Fraudulent. Scientax, 5(1).

Wulandari, D. S. (2021). Digitalization Of Tax Administration Systems And Tax Complience Costs On Taxpayer Complience Of Individual Taxpayer. Journal of Accounting Science, 5(1), 35–67. https://doi.org/10.21070/jas.v5i1.1131

Downloads

Published

2026-05-30

Issue

Vol. 7 No. 1 (2026): Edisi Juni 2026

Section

Volume 7 Nomor 1, Juni 2026