Determinants of tax compliance in the digital era: A systematic literature review on tax literacy, perceived tax fairness, and digital tax systems
DOI:
https://doi.org/10.54957/educoretax.v6i10.2437Kata Kunci:
Digital tax systems, Perceived tax fairness, Tax compliance, Tax digitalizationAbstrak
Tax compliance is increasingly shaped by the transformation of tax administration into digital ecosystems. This systematic literature review examines three interconnected determinants of tax compliance: tax literacy, perceived tax fairness, and digital tax systems. The review uses a structured evidence-synthesis approach guided by PRISMA 2020 and focuses on studies addressing taxpayer knowledge and literacy, fairness, digital tax services, system quality, trust, and compliance outcomes. The synthesis indicates that tax literacy generally supports compliance by improving understanding of tax obligations, procedures, and the ability to use digital services, although the strength of the relationship depends on how literacy is defined and measured. Perceived tax fairness supports voluntary compliance through legitimacy, trust, and tax morale, particularly when taxpayers perceive tax burdens, procedures, and administrative treatment as equitable. Digital tax systems can facilitate compliance by reducing time, errors, and compliance costs, while integrated data and analytics can strengthen deterrence and detection. However, digitalization does not automatically improve compliance; usability, digital readiness, infrastructure, privacy, security, regulatory clarity, service quality, and trust condition its effects. The review identifies fragmentation between behavioral tax-compliance research and technology-adoption research. To bridge this fragmentation, the study develops a Capability–Legitimacy–Technology framework that positions tax literacy as taxpayer capability, perceived tax fairness as institutional legitimacy, and digital tax systems as administrative infrastructure. The framework suggests that sustainable compliance requires simultaneous improvement in taxpayer capability, fair administration, and user-centered digital systems.
Kata Kunci: kepatuhan pajak; literasi pajak; keadilan pajak; sistem perpajakan digital; digitalisasi perpajakan; Tinjauan Literatur Sistematis
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Hak Cipta (c) 2026 Muhammad Rizky Pradhana, Ferly Hasfrian, Annathasia Puji Erasashanti
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