<![CDATA[The digital transformation of tax administration has become a strategic approach to improving taxpayer compliance and optimizing local tax revenue performance. This study aims to examine the influence of tax service digitalization, taxpayer compliance, and service quality on local tax revenue performance at the Regional Revenue Agency (Bapenda) of DKI Jakarta Province. A quantitative explanatory research design was employed using survey data collected from 300 taxpayers representing various local tax categories. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The measurement model evaluation demonstrated satisfactory psychometric properties. All indicators achieved outer loading values above 0.70, confirming indicator reliability. Furthermore, Cronbach’s Alpha and Composite Reliability values exceeded 0.70, while Average Variance Extracted (AVE) values were above 0.50, indicating strong reliability and convergent validity. Discriminant validity was also established through the Fornell–Larcker Criterion, Cross Loadings, and Heterotrait–Monotrait Ratio (HTMT), with all values meeting the recommended thresholds. These findings confirm that the proposed measurement model is valid and reliable for assessing tax service digitalization, taxpayer compliance, service quality, and local tax revenue performance. The study provides methodological support for future research on digital tax administration and offers practical implications for tax authorities seeking to enhance service quality, strengthen taxpayer compliance, and improve local tax revenue performance through digital transformation initiatives.]]>
