Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Vol. 7 No. 1 (2026): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)

GREEN TAXATION, TAX STRUCTURE, AND COLLECTION EFFICIENCY FOR ECONOMIC GROWTH: MODERATING ROLE OF INFORMATION TECHNOLOGY

Hani Fitria Rahmani (Institut Pertanian Bogor)
Muhammad Alam Mauludina (Institut Pertanian Bogor)
Delina Herdian Septiani (Institut Pertanian Bogor)



Article Info

Publish Date
25 May 2026

Abstract

This study examines the effects of green tax policy, tax structure, and tax collection effectiveness on economic growth, with information technology as a moderating variable. The research addresses fluctuations in economic growth in Indonesia that are associated with inefficiencies in tax policy design and implementation. A quantitative cross-sectional approach was applied using data from 150 Pratama Tax Service Offices. The findings indicate that green tax policy, efficient tax structure, and effective tax collection significantly contribute to economic growth. Furthermore, information technology strengthens these relationships by enhancing administrative efficiency and taxpayer compliance. This study contributes to the literature by integrating fiscal policy and digital transformation perspectives within an endogenous growth framework. Practically, the results imply that policymakers should optimize green tax instruments, simplify tax structures, improve tax administration effectiveness, and accelerate digital transformation in taxation systems to achieve sustainable economic growth. These findings highlight the importance of aligning fiscal and technological strategies in developing countries.

Copyrights © 2026






Journal Info

Abbrev

jabisi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis Indonesia (JABISI) p-ISNN : 2774-518X e-ISSN : 2775-2828 merupakan jurnal dengan bidang keilmuan akuntansi dengan memuat artikel ilmiah penelitian dan terapan serta materi tentang metode dan perkembangan teori, serta ilmu terapan yang terkait dengan Ilmu akuntansi, ...