Digital Transformation Of Tax Administration Systems  And Its Implications For Tax Compliance:  A Systematic Literature Review

Bobby Pratama; Rahmad Hidayat; Mukhtaruddin

doi:10.47709/jebma.v6i1.8114

Authors

Bobby Pratama Program Studi Magister Ilmu Akuntansi, Universitas Sriwijaya
Rahmad Hidayat Program Studi Magister Ilmu Akuntansi, Universitas Sriwijaya
Mukhtaruddin Program Studi Magister Ilmu Akuntansi, Universitas Sriwijaya

DOI:

https://doi.org/10.47709/jebma.v6i1.8114

Keywords:

Transformasi Digital Administrasi Perpajakan, E-Filing, E-Invoicing, E-Billing, Kepatuhan Pajak

Abstract

Latar belakang: Transformasi digital dalam sistem administrasi perpajakan menjadi agenda strategis berbagai negara dalam meningkatkan kepatuhan pajak. Pemanfaatan teknologi seperti e-filing, e-invoicing, dan e-billing dipandang mampu memperkuat efisiensi, transparansi, serta kualitas layanan perpajakan. Namun demikian, sejauh mana transformasi digital tersebut berdampak terhadap kepatuhan pajak masih memerlukan sintesis kajian empiris yang komprehensif.

Metode: Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) dengan mengikuti pedoman PRISMA. Sebanyak 40 artikel ilmiah terindeks dan telah melalui proses peer-review yang dipublikasikan pada periode 2020–2026 dianalisis secara sistematis. Fokus kajian diarahkan pada tiga instrumen utama digitalisasi pajak, yaitu e-filing, e-invoicing, dan e-billing, sebagai elemen fundamental dalam sistem administrasi perpajakan modern.

Hasil: Hasil sintesis menunjukkan bahwa sekitar 87,5% artikel yang dianalisis menemukan adanya hubungan positif antara penerapan sistem perpajakan digital dan peningkatan kepatuhan pajak, baik kepatuhan formal maupun kepatuhan material. Peningkatan tersebut terutama dipengaruhi oleh efisiensi administrasi yang lebih tinggi, transparansi yang lebih baik, serta penurunan biaya dan tingkat kesalahan dalam pemenuhan kewajiban perpajakan.

Kesimpulan: Transformasi digital dalam administrasi perpajakan terbukti berkontribusi signifikan terhadap peningkatan kepatuhan pajak. Temuan ini menegaskan pentingnya pengembangan strategi digital perpajakan yang berorientasi pada kebutuhan pengguna (user-centered approach) guna mendorong kepatuhan yang berkelanjutan serta memperkuat sistem perpajakan nasional.

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