Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
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All Journal Vokasi: Jurnal Riset Akuntansi
Ni Putu Ginanti Ari Kirana Putri
Universitas Pendidikan Ganesha
Economics, Econometrics & Finance

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Determinan Perilaku Kepatuhan Pajak Era Digital : Sebuah Analisis Literatur Ni Putu Ginanti Ari Kirana Putri; I Nyoman Putra Yasa; Gede Teguh Prasetya Muttiwijaya
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 2 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i2.120941

Abstract

The digital transformation of tax administration has changed how taxpayers fulfill their tax obligations, making it increasingly important to understand the factors influencing tax compliance in the digital era. This study aims to identify and describe the determinants of tax compliance behavior in the digital era based on previous research. The study employs a descriptive literature analysis of 20 scientific articles published between 2021 and 2026 and obtained through Google Scholar. The selected articles were classified based on theories, variables, and research findings. The results indicate that the Theory of Planned Behavior and Technology Acceptance Model are the most frequently used approaches. Perceived usefulness, trust, and tax sanctions tend to have positive effects, while perceived ease of use, attitude, and subjective norm show varying results. The findings indicate that successful digital tax transformation requires systems that provide tangible benefits, are easy to use, and build taxpayer trus
Co-Authors Gede Teguh Prasetya Muttiwijaya I Nyoman Putra Yasa