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All Journal Indonesian Journal of Islamic Economics and Finance
Jennifer Enny Leticia
Universitas Bunda Mulia
Economics, Econometrics & Finance Social Sciences

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Determinants of Tax Compliance in Digital Tax Systems: The Roles of Readiness, Literacy, Ethics, and Trust Ernie Riswandari; Theresia Olivia; Jennifer Enny Leticia; Rini Kus Tresno Ningsih
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i1.9732

Abstract

Digital transformation in Indonesia’s taxation system is essential to enhancing administrative effectiveness, transparency, and taxpayer compliance. However, the adoption of digital tax services continues to face challenges related to digital readiness, tax literacy, and ethical considerations. Although these elements have been studied separately in the past, little study has looked at their combined influence on trust in digital taxation systems and tax compliance. This investigation looks into the consequences of ethical perceptions, digital tax literacy, and digital readiness on taxpayers’ trust in digital taxation systems and examines the mediating role of trust in promoting tax compliance. The study’s novelty lies in integrating these factors into a single conceptual model with trust as a mediator. A quantitative approach was employed using an online survey of taxpayers utilizing digital tax services in Jakarta. The data were analysed using Structural Equation Modelling (SEM) with SmartPLS. The results reveal that digital readiness and digital tax literacy positively influence tax compliance, whereas ethical perceptions do not have a significant direct effect. Moreover, trust in the digital taxation system does not mediate the correlations between the tax compliance and the independent variables. These findings contribute to the development of digital models of tax compliance and provide useful information for legislators seeking to enhance taxpayers’ digital capabilities.
Co-Authors Ernie Riswandari Rini Kus Tresno Ningsih Theresia Olivia