Assessing VAT Collection System Impact on Indonesian Taxpayer Compliance

Abstrak

Purpose: This study aims to analyze the effectiveness of digital tax systems, particularly e-filing and e-billing, and the role of taxpayers’ intrinsic awareness in enhancing voluntary compliance and reporting accuracy.

Methodology: A descriptive qualitative approach was employed, relying on a comprehensive literature review of empirical studies and recent academic publications from 2021–2026. This study synthesizes the findings on the relationship between digital tax technology adoption and taxpayer literacy.

Results: The analysis indicates that the simultaneous implementation of a modernized tax infrastructure and high taxpayer awareness positively and significantly improves tax reporting compliance. Digital platforms reduce procedural obstacles, long queues, and bureaucratic complexity, whereas tax literacy reinforces the foundation for voluntary compliance. The findings suggest that neither technology alone nor taxpayer knowledge in isolation is sufficient to achieve optimal compliance.

Conclusion: Achieving effective tax revenue targets requires a balanced approach that integrates digital infrastructure and continuous taxpayer education. Policies and programs should simultaneously enhance system accessibility and public understanding to cultivate a robust tax compliance culture.

Limitations: This study relies on secondary data from the literature and may not capture real-time behavioral nuances or regional variations in taxpayer engagement.

Contributions: This research provides insights for policymakers and tax authorities on designing integrated digital and educational strategies to improve compliance and serves as a reference for future empirical investigations on tax administration effectiveness.