Factors Influencing Taxpayer Compliance in the Digital Tax Era

Authors

DOI:

https://doi.org/10.70716/emis.v4i3.708

Keywords:

taxpayer compliance, tax digitization, tax morale, tax incentives, tax sanctions

Abstract

This study aims to explore the effects of behavioral, institutional, and technological factors on taxpayer compliance behavior within a digital tax environment. The research employs a cross-sectional survey design, and data were analyzed using PLS-SEM on a sample of taxpayers in Central Java, Indonesia. The findings reveal that tax morale, tax digitization, tax sanctions, and tax incentives each have a significant positive impact on taxpayer compliance. Among these, tax morale emerges as the strongest predictor, highlighting that intrinsic motivation and perceived fairness are fundamental to compliance even in technologically advanced systems. Tax digitization facilitates compliance by reducing administrative complexity, while sanctions serve as a credible deterrent. Conversely, financial reporting literacy demonstrates a weaker direct effect, suggesting that technical accounting competence alone is insufficient to drive compliance without a supportive behavioral and institutional context. The study contributes to the tax compliance literature by integrating behavioral, institutional, and digital determinants into a single empirical framework, thereby extending the application of the Theory of Planned Behavior to contemporary digital taxation. The findings offer practical implications for developing holistic tax administration strategies that combine trust-building, robust digital infrastructure, clear enforcement, and transparent incentives.

Author Biographies

  • Umatun Markhumah, Department of Economics and Business, Universitas Sebelas Maret, Indonesia

    Umatun Markhumah, S.E., S.H., M.Ak., CTC. is an academic and taxation researcher affiliated with Universitas Sebelas Maret and Universitas Muhammadiyah Karanganyar, Indonesia. Her research interests include taxpayer compliance, digital taxation, financial reporting literacy, and behavioral aspects of tax administration. She actively contributes to accounting and taxation studies, particularly in the context of digital transformation and public finance.

  • Doddy Setiawan, Department of Accounting, Universitas Sebelas Maret, Indonesia

    Prof. Doddy Setiawan, S.E., M.Si., IMRI., Ph.D., Ak. is a professor of accounting at the Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. His academic work focuses on accounting, corporate governance, financial reporting, and public sector accountability. He has extensive experience in research, teaching, and scholarly publication in accounting and business-related disciplines.

  • Bandi, Department of Accounting, Universitas Sebelas Maret, Indonesia

    Prof. Dr. Bandi, M.Si., Ak., CA., CTA., CPA. is a professor of accounting at the Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. His scholarly expertise covers accounting, auditing, taxation, and financial accountability. He has contributed to accounting education, professional certification development, and academic research related to governance, audit quality, and financial reporting practices.

  • Eko Arief Sudaryono, Department of Accounting, Universitas Sebelas Maret, Indonesia

    Prof. Dr. Eko Arief Sudaryono, M.Si., Ak., CA., BKP. is a professor and accounting scholar at the Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. His research interests include taxation, accounting, public finance, and tax compliance. His academic and professional background supports research on fiscal policy, taxpayer behavior, and institutional aspects of tax administration.

  • Lulus Kurniasih, Department of Accounting, Universitas Sebelas Maret, Indonesia

    Lulus Kurniasih, S.E., M.Si., Ak. is an accounting academic at the Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. Her research interests include accounting, taxation, financial reporting, and compliance behavior. She contributes to academic studies examining accounting practices, taxpayer awareness, and institutional factors affecting financial and taxation decision-making.

  • Agung Nur Probohudono, Department of Accounting, Universitas Sebelas Maret, Indonesia

    Prof. Agung Nur Probohudono, S.E., M.Si., Ph.D., Ak., CA., CFrA. is a professor of accounting at the Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. His academic interests include accounting, governance, public sector reporting, fraud examination, and financial accountability. He has contributed to research and teaching in accounting, auditing, and institutional governance.

  • Wahyu Widarjo, Department of Accounting, Universitas Sebelas Maret, Indonesia

    Dr. Wahyu Widarjo, S.E., M.Si., CRP., CFrA. is an accounting academic at the Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. His research interests include accounting, financial reporting, risk management, fraud examination, and corporate accountability. He actively supports research on governance, compliance, and financial decision-making in organizational and public contexts.

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Published

2026-09-29

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Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen dan Bisnis

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Copyright (c) 2026 Umatun Markhumah, Doddy Setiawan, Bandi, Eko Arief Sudaryono, Lulus Kurniasih, Agung Nur Probohudono, Wahyu Widarjo (Author)

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Markhumah, U., Setiawan, D. ., Bandi, B., Sudaryono, E. A., Kurniasih, L., Probohudono, A. N., & Widarjo, W. (2026). Factors Influencing Taxpayer Compliance in the Digital Tax Era. Jurnal Ekonomi, Manajemen, Dan Bisnis, 4(3), 1472-1485. https://doi.org/10.70716/emis.v4i3.708