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All Journal Jurnal Ekonomi, Manajemen, dan Bisnis
Doddy Setiawan
Department of Accounting, Universitas Sebelas Maret, Indonesia
Economics, Econometrics & Finance

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Factors Influencing Taxpayer Compliance in the Digital Tax Era Umatun Markhumah; Doddy Setiawan; Bandi Bandi; Eko Arief Sudaryono; Lulus Kurniasih; Agung Nur Probohudono; Wahyu Widarjo
Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/emis.v4i3.708

Abstract

This study aims to explore the effects of behavioral, institutional, and technological factors on taxpayer compliance behavior within a digital tax environment. The research employs a cross-sectional survey design, and data were analyzed using PLS-SEM on a sample of taxpayers in Central Java, Indonesia. The findings reveal that tax morale, tax digitization, tax sanctions, and tax incentives each have a significant positive impact on taxpayer compliance. Among these, tax morale emerges as the strongest predictor, highlighting that intrinsic motivation and perceived fairness are fundamental to compliance even in technologically advanced systems. Tax digitization facilitates compliance by reducing administrative complexity, while sanctions serve as a credible deterrent. Conversely, financial reporting literacy demonstrates a weaker direct effect, suggesting that technical accounting competence alone is insufficient to drive compliance without a supportive behavioral and institutional context. The study contributes to the tax compliance literature by integrating behavioral, institutional, and digital determinants into a single empirical framework, thereby extending the application of the Theory of Planned Behavior to contemporary digital taxation. The findings offer practical implications for developing holistic tax administration strategies that combine trust-building, robust digital infrastructure, clear enforcement, and transparent incentives.
Co-Authors Agung Nur Probohudono Bandi Bandi Eko Arief Sudaryono Lulus Kurniasih Umatun Markhumah Wahyu Widarjo