<![CDATA[This study explores the role of digital tax services, cooperative compliance, and fiscal policy in mitigating tax avoidance within the framework of behavioral tax compliance theory. The research aims to assess whether the advancement of digital services and cooperative interactions between taxpayers and authorities can effectively reduce non-compliant behavior, particularly when moderated by fiscal policy interventions. A quantitative approach was applied using structural equation modeling to examine the interrelationships among the variables. The findings reveal that digital tax services significantly contribute to the prevention of tax avoidance, as they enhance accessibility, transparency, and monitoring within the tax system. Fiscal policy also plays a pivotal role in strengthening the effectiveness of tax governance, not only as a direct instrument but also as a moderating factor that amplifies the positive impact of digital transformation and cooperative compliance strategies. However, the influence of cooperative compliance alone was found to be limited, suggesting that trust-based approaches may not function optimally without supportive institutional and policy frameworks. The study emphasizes the importance of integrating technological solutions and strategic policy measures to build a more compliant tax culture. These findings advance the theoretical understanding of compliance behavior in the digital era and offer practical guidance for policymakers aiming to design more adaptive, technology-driven tax administration systems.]]>
