Analysis of the Relationship Between Tax Service Digitalization and Tax Administration Effectiveness on the Level of Taxpayer Compliance in Indonesia (2009–2023)

Abstract

This study explores the influence of tax service digitalization and administrative effectiveness on taxpayer compliance in Indonesia from 2009 to 2023. A quantitative descriptive approach was applied using secondary data from the Directorate General of Taxes' annual reports. The study focuses on how digital systems such as e-Filing, e-SPT, and e-Form improve compliance, while the effectiveness of tax administration ensures reliability and consistency in tax collection. The findings indicate that both digitalization and administrative efficiency play crucial roles in enhancing taxpayer compliance, demonstrating that Indonesia’s digital transformation has been a significant driver of voluntary compliance and better governance in taxation