Determinants of Tax Compliance in Digital Tax Systems: The Roles of Readiness, Literacy, Ethics, and Trust

Ernie Riswandari; Theresia Olivia; Jennifer Enny Leticia; Rini Kus Tresno Ningsih

doi:10.37680/ijief.v6i1.9732

Authors

Ernie Riswandari Universitas Bunda Mulia
Theresia Olivia Universitas Bunda Mulia
Jennifer Enny Leticia Universitas Bunda Mulia
Rini Kus Tresno Ningsih Universitas Bunda Mulia

DOI:

https://doi.org/10.37680/ijief.v6i1.9732

Keywords:

Digital Readiness; Ethical Perceptions; Tax Literacy; Trust in the System; Compliance digital taxation; behavioural taxation; TAM; TPB, trust theory

Abstract

Digital transformation in Indonesia’s taxation system is essential to enhancing administrative effectiveness, transparency, and taxpayer compliance. However, the adoption of digital tax services continues to face challenges related to digital readiness, tax literacy, and ethical considerations. Although these elements have been studied separately in the past, little study has looked at their combined influence on trust in digital taxation systems and tax compliance. This investigation looks into the consequences of ethical perceptions, digital tax literacy, and digital readiness on taxpayers’ trust in digital taxation systems and examines the mediating role of trust in promoting tax compliance. The study’s novelty lies in integrating these factors into a single conceptual model with trust as a mediator. A quantitative approach was employed using an online survey of taxpayers utilizing digital tax services in Jakarta. The data were analysed using Structural Equation Modelling (SEM) with SmartPLS. The results reveal that digital readiness and digital tax literacy positively influence tax compliance, whereas ethical perceptions do not have a significant direct effect. Moreover, trust in the digital taxation system does not mediate the correlations between the tax compliance and the independent variables. These findings contribute to the development of digital models of tax compliance and provide useful information for legislators seeking to enhance taxpayers’ digital capabilities.

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