<![CDATA[The digital transformation of tax administration has changed how taxpayers fulfill their tax obligations, making it increasingly important to understand the factors influencing tax compliance in the digital era. This study aims to identify and describe the determinants of tax compliance behavior in the digital era based on previous research. The study employs a descriptive literature analysis of 20 scientific articles published between 2021 and 2026 and obtained through Google Scholar. The selected articles were classified based on theories, variables, and research findings. The results indicate that the Theory of Planned Behavior and Technology Acceptance Model are the most frequently used approaches. Perceived usefulness, trust, and tax sanctions tend to have positive effects, while perceived ease of use, attitude, and subjective norm show varying results. The findings indicate that successful digital tax transformation requires systems that provide tangible benefits, are easy to use, and build taxpayer trus]]>
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