Administrasi Pajak Digital dan Kepatuhan Wajib Pajak: Literature Review Integratif

Andi Nurul Azisah

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Penelitian ini bertujuan mensintesis literatur mengenai administrasi pajak digital dan kepatuhan wajib pajak. Penelitian menggunakan pendekatan integrative literature review berbasis database Scopus. Pencarian dilakukan dengan kata kunci terkait e-filing, e-tax, tax digitalization, digital tax administration, online tax, tax compliance, dan taxpayer compliance. Dengan kriteria publikasi 2020–2026, artikel jurnal, bahasa Inggris, dan open access, diperoleh 30 artikel untuk dianalisis. Data dianalisis melalui ekstraksi informasi, pengelompokan tematik, dan sintesis naratif integratif. Hasil kajian menunjukkan bahwa administrasi pajak digital berkontribusi terhadap kepatuhan wajib pajak melalui adopsi teknologi, kualitas sistem, kepuasan pengguna, efisiensi administrasi, kesadaran pajak, pengetahuan pajak, keadilan, kepercayaan, dan literasi digital. Namun, hubungan tersebut dipengaruhi oleh kesiapan pengguna, akses digital, kualitas layanan, kapasitas kelembagaan, dan karakteristik wajib pajak. Penelitian ini menyimpulkan bahwa administrasi pajak digital perlu dipahami sebagai ekosistem teknologi, layanan, perilaku, dan tata kelola perpajakan.

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DOI: https://doi.org/10.37531/bijac.v7i1.11991

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