<![CDATA[Purpose:This study aims to analyze and synthesize the development of research on tax return reporting accountability and identify the relationship between taxpayer behavior and tax administration systems in supporting accountability. The study focuses on taxpayers’ responsibility for the tax information reported in tax returns and the role of tax governance and administrative digitalization in supporting responsible reporting.Methodology:The research method used in this study is a qualitative approach with an interpretive paradigm through a literature review. The data comprise relevant national and international scientific articles published between 2022 and 2026. The analysis involved identifying relevant studies, examining and comparing their findings, grouping recurring themes, and synthesizing the results to develop a conceptual understanding of tax return reporting accountability.Findings:The synthesis identifies three main aspects associated with tax return reporting accountability: accountable tax governance, taxpayer behavior, and tax administration digitalization. These aspects complement one another in supporting taxpayers’ responsibility to report tax information honestly, accurately, completely, and timely. Digitalization enhances efficiency, information integration, and transparency but does not automatically ensure reporting accountability.Implication:Strengthening tax return reporting accountability requires not only administrative compliance but also taxpayer responsibility and adequate tax governance and administration systems. The findings provide a basis for further research on the relationship between prepopulated data features and tax return reporting accountability, particularly among individual taxpayers, from the perspective of Stewardship Theory.]]>
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