Digital Tax Administration Systems and Taxpayer Compliance: A Qualitative Literature Review

Zahwa Noveliza Nur Safitri; Dea Amirotul Ahlam; Afif Haniatus Sa'diyah; Yuni Sukandani; Yohanes Billarminus Mau

doi:10.20961/akumulasi.v5i1.3569

Authors

Zahwa Noveliza Nur Safitri Accounting, Faculty of Economics and Business, Universitas PGRI Adi Buana Surabaya, Surabaya, Indonesia
Dea Amirotul Ahlam Accounting, Faculty of Economics and Business, Universitas PGRI Adi Buana Surabaya, Surabaya, Indonesia
Afif Haniatus Sa'diyah Accounting, Faculty of Economics and Business, Universitas PGRI Adi Buana Surabaya, Surabaya, Indonesia
Yuni Sukandani Accounting, Faculty of Economics and Business, Universitas PGRI Adi Buana Surabaya, Surabaya, Indonesia
Yohanes Billarminus Mau Accounting, Faculty of Economics and Business, Universitas PGRI Adi Buana Surabaya, Surabaya, Indonesia

DOI:

https://doi.org/10.20961/akumulasi.v5i1.3569

Keywords:

compliance behavior, digital tax system, service quality, taxpayer awareness, user readiness

Abstract

This study aims to investigate the impact of digital tax administration systems on taxpayer compliance using a qualitative literature review method. The rapid development of information technology has driven the digital transformation of tax administration, such as e-filing and integrated systems. However, previous studies have reported inconsistent findings regarding their impact on taxpayer compliance. This study employs a descriptive qualitative method using content analysis of 10 relevant research articles published between 2021–2026. The reviewed literature generally suggests that digital tax systems are associated with improved taxpayer compliance, although the findings vary depending on context, research focus, and local institutional factors. These include system usability and reliability, taxpayer knowledge and readiness, as well as service quality and trust in tax authorities. The findings suggest that improving taxpayer compliance requires a comprehensive approach that integrates user-friendly systems, digital literacy, and institutional support.

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