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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Ekonomi Efektif Jurnal Akuntansi Bisnis Pelita Bangsa Asian Journal of Management Analytics Jurnal Pengabdian Pancasila (JPP) Jurnal Lentera Pengabdian VIDHEAS: Jurnal Nasional Abdimas Multidisiplin Jurnal Pelita Pengabdian Journal of International Multidisciplinary Research Indonesian Journal of Economic & Management Sciences (IJEMS)
Triwibowo, Edi
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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

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From Transparency and Governance to Compliance: How Tax Digitalization Shapes Business Sustainability Purba, Jamian; Triwibowo, Edi
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.11082

Abstract

This study investigates the effects of tax transparency and corporate governance on tax compliance, with tax digitalization as a moderating variable, among companies operating in the Cikarang–Cibitung industrial area. Grounded in legitimacy theory, the research posits that transparent tax practices, strong governance structures, and digital integration enhance organizational legitimacy and compliance. A quantitative research design was employed using survey data from 300 respondents involved in tax-related functions across manufacturing, trade, and service sectors. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results reveal that tax transparency significantly and positively affects tax compliance (β = 0.187, p < 0.001), supporting the notion that openness fosters trust and mitigates noncompliance risks. Similarly, corporate governance positively affects compliance (β = 0.169, p < 0.01), underscoring the importance of accountability and ethical oversight. The moderating analysis shows that tax digitalization strengthens the effects of both transparency (β = 0.221, p < 0.05) and governance (β = 0.198, p < 0.05) on compliance, indicating that digital platforms enhance efficiency and monitoring in tax administration. The model explains 65% of the variance in tax compliance (R² = 0.65), demonstrating robust explanatory power. These findings affirm legitimacy theory’s proposition that organizations maintain societal trust by adopting transparent, responsible, and digitally adaptive tax practices. The study contributes theoretically by integrating digital transformation into legitimacy-based frameworks and offers practical implications for policymakers and corporate leaders aiming to strengthen sustainable tax compliance.
Co-Authors Agil Aditya Putra, Altaf Arum Kartika Sari Arwan Sulaeman, Asep Bukhori Muslim, Ahmad Butsianto, Sufajar Dewi Kartika Dian Sulistyorini Wulandari Effendi, M. Makmun Eko Ardianto, Riski Eko Putra, Fibi Ermanto Fuadi, Agus Indradewa, Rhian Karningsih, Indah Leni Anggraini Malik, Izma Amaliyah muhidin, asep Muhtajuddin Danny Naya, Candra Oktaviano, Benny Purba, Jamian Rahman , Ibra Fatur Ratna Kartika Sari Redi, Aurelius Saputra, Ilham Dwi Soejarminto, Yos Sulistyorini Wulandari, Dian Sulistyorini, Dian Sunita Dasman Wachid Hasyim, Wachid Widiyaningsih, Widiyaningsih Wulandari, Dian Sulistyorini Yahya, Adibah Yulianti, Vista