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All Journal Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Muhammad Alam Mauludina
Institut Pertanian Bogor
Economics, Econometrics & Finance

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GREEN TAXATION, TAX STRUCTURE, AND COLLECTION EFFICIENCY FOR ECONOMIC GROWTH: MODERATING ROLE OF INFORMATION TECHNOLOGY Hani Fitria Rahmani; Muhammad Alam Mauludina; Delina Herdian Septiani
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 7 No. 1 (2026): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v7i1.2071

Abstract

This study examines the effects of green tax policy, tax structure, and tax collection effectiveness on economic growth, with information technology as a moderating variable. The research addresses fluctuations in economic growth in Indonesia that are associated with inefficiencies in tax policy design and implementation. A quantitative cross-sectional approach was applied using data from 150 Pratama Tax Service Offices. The findings indicate that green tax policy, efficient tax structure, and effective tax collection significantly contribute to economic growth. Furthermore, information technology strengthens these relationships by enhancing administrative efficiency and taxpayer compliance. This study contributes to the literature by integrating fiscal policy and digital transformation perspectives within an endogenous growth framework. Practically, the results imply that policymakers should optimize green tax instruments, simplify tax structures, improve tax administration effectiveness, and accelerate digital transformation in taxation systems to achieve sustainable economic growth. These findings highlight the importance of aligning fiscal and technological strategies in developing countries.
Co-Authors Delina Herdian Septiani Hani Fitria Rahmani