
International Journal For Multidisciplinary Research
E-ISSN: 2582-2160
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A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal
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Volume 7 Issue 4
July-August 2025
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What Factors Drive Tax Compliance in Tax Information System?: A Systematic Literature Review
Author(s) | Ms. Adelliya Mutiara Puspita Putri, Prof. Dr. Kadarisman Hidayat, Dr. Zahroh Z.A. |
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Country | Indonesia |
Abstract | Tax Information Systems (TIS) are fundamental to public financial management by streamlining tax administration, enhancing taxpayer compliance, and boosting revenue collection. They promote sustainable economic growth, improve transparency, and reduce bureaucratic overhead. Despite rapid digital tax advancements, current literature offers limited insight on the combined impacts of system quality and tax knowledge on taxpayer satisfaction, trust, and tax compliance. Moreover, few studies have assessed these effects in emerging economies, revealing a significant research gap. Given the dynamic evolution of digital tax administration, reviewing literature from 2021 onward is vital. This approach captures the most recent empirical evidence and innovative practices, particularly to provide recommendation for Tax Persada—a TIS launched at the end of 2021. A systematic literature review was conducted on 47 peer-reviewed articles indexed in Scopus and published between 2021 and 2025. The study applied structured data extraction and thematic synthesis to identify key determinants influencing TIS performance and to propose a contextual research framework. Analysis reveals that enhancements in system quality and tax knowledge significantly correlate with increased taxpayer satisfaction and trust, which in turn improve tax compliance. However, these relationships vary with local conditions and necessitate tailored adaptations. In conclusion, the findings advocate for integrating digital frameworks into tax administration. The study underscores the importance of contextualized approaches in designing and implementing TIS solutions, offering valuable insights for policymakers and directions for future research. |
Keywords | Systematic Literature Review, Tax Information System, Tax Compliance, Satisfaction, Trust |
Field | Business Administration |
Published In | Volume 7, Issue 3, May-June 2025 |
Published On | 2025-06-25 |
DOI | https://doi.org/10.36948/ijfmr.2025.v07i03.49316 |
Short DOI | https://doi.org/g9rj25 |
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E-ISSN 2582-2160

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IJFMR DOI prefix is
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