Tax knowledge, tax sanctions, and tax digitalization as determinants of taxpayer compliance: A systematic literature review
DOI:
https://doi.org/10.54957/educoretax.v6i9.2435Kata Kunci:
Corporate Taxpayer Compliance, Systematic Literature Review, Tax Digitalization, Tax Knowledge, Tax SanctionsAbstrak
Corporate taxpayer compliance is an important aspect of supporting the optimization of state revenue under the implementation of the self-assessment system. Previous studies have shown that taxpayer compliance may be influenced by tax knowledge, tax sanctions, and tax digitalization; however, the findings remain inconsistent, particularly regarding tax knowledge and tax sanctions. This study aims to identify, compare, and synthesize findings from previous studies on the effects of tax knowledge, tax sanctions, and tax digitalization on taxpayer compliance, particularly corporate taxpayer compliance. This study employs a Systematic Literature Review (SLR) method using a descriptive approach. Based on the 17 identified, selected, and categorized articles according to the research variables, the studies were analyzed by comparing the similarities and differences in their research findings. The results indicate that tax knowledge generally tends to have a positive effect on taxpayer compliance, although several studies have reported insignificant effects. Tax sanctions demonstrate the most varied findings, while tax digitalization shows a relatively more consistent positive influence. Digitalization can improve compliance by enhancing convenience and efficiency and reducing administrative barriers. Overall, improving corporate taxpayer compliance requires a combination of enhanced tax knowledge, effective implementation of tax sanctions, and the development of accessible and efficient digital tax systems.
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