International Journal For Multidisciplinary Research

E-ISSN: 2582-2160     Impact Factor: 9.24

A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

Call for Paper Volume 7, Issue 4 (July-August 2025) Submit your research before last 3 days of August to publish your research paper in the issue of July-August.

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.
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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