<![CDATA[Tax buoyancy in Indonesia remains volatile, indicating that economic growth has not been fully translated into proportional tax revenue. This study examines the effects of taxpayer compliance, tax reform, economic growth, and tax administration digitalization on Tax buoyancy and evaluates the moderating role of tax administration digitalization. A quantitative approach was employed using annual time-series secondary data for 2002–2024. The data were analyzed using multiple linear regression, Moderated Regression Analysis (MRA), and Heteroskedasticity and Autocorrelation Consistent (HAC) Newey-West Robust Standard Errors with EViews 13. The results show that economic growth has a significant negative effect on tax buoyancy, while taxpayer compliance, tax reform, and tax administration digitalization have no significant direct effects. Tax administration digitalization strengthens the relationship between taxpayer compliance and tax buoyancy, does not moderate the effect of tax reform, and weakens the relationship between economic growth and tax buoyancy. These findings indicate that digitalization should be integrated with stronger taxpayer compliance and effective tax reform to improve tax revenue responsiveness to economic growth.]]>
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