<![CDATA[Tax compliance in Indonesia remains a persistent challenge, particularly among business entities operating in sectors characterized by complex transactions and varying degrees of formalization, such as agricultural production facilities (saprotan). The specific context of this sector has received limited empirical attention, particularly regarding how digital tax administration and behavioral factors jointly shape compliance behavior. This study aims to examine the influence of digital tax administration systems, tax morale, and perceived tax sanctions on taxpayer compliance among saprotan businesses in Indonesia. Adopting a quantitative research design, this study utilizes census data collected through a structured questionnaire distributed to all identified saprotan businesses in several regions on the island of Java, yielding 97 valid responses from owners or directors who make tax-related decisions. The data were analyzed using statistical application SmartPLS 3 to assess the validity and reliability of the measurements and the structural relationships between the variables. The results indicate that the quality of digital tax administration, tax morale, and tax sanctions each have a positive and statistically significant influence on taxpayer compliance in the sector. By empirically testing these relationships in the context of agricultural production facilities, this study offers sector-specific evidence supporting the relevance of technology-based, psychological, and deterrent mechanisms in explaining compliance behavior, while providing focused implications for the design of digital tax reforms, taxpayer education, and consistent enforcement strategies in similar semi-formal business environments.]]>
