Determinan Kepatuhan Wajib Pajak pada Era Transformasi Digital Perpajakan: A Systematic Literature Review
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Abstract
Transformasi digital perpajakan menjadi strategi penting dalam meningkatkan efektivitas administrasi perpajakan dan mendorong kepatuhan wajib pajak di era perkembangan teknologi informasi. Implementasi sistem perpajakan digital seperti e-filing, e-billing, dan layanan perpajakan elektronik diharapkan mampu menyederhanakan proses administrasi serta meningkatkan kepatuhan wajib pajak. Penelitian ini bertujuan untuk menganalisis determinan kepatuhan wajib pajak pada era transformasi digital perpajakan melalui pendekatan systematic literature review. Penelitian menggunakan metode kualitatif deskriptif dengan mereview 17 artikel ilmiah yang diperoleh dari database Google Scholar, Garuda, dan jurnal internasional terindeks pada periode 2019–2025. Proses seleksi dilakukan melalui tahapan identification, screening, eligibility, dan inclusion. Hasil kajian menunjukkan bahwa transformasi digital perpajakan berpengaruh positif terhadap kepatuhan wajib pajak melalui peningkatan efisiensi administrasi, kemudahan akses layanan, dan transparansi sistem. Faktor utama yang memengaruhi kepatuhan meliputi literasi digital perpajakan, tingkat kepercayaan terhadap sistem perpajakan digital, persepsi keadilan perpajakan, kompleksitas perpajakan, serta penerimaan teknologi berdasarkan Technology Acceptance Model (TAM). Penelitian ini mengimplikasikan perlunya peningkatan edukasi digital perpajakan, penyederhanaan sistem layanan, dan penguatan kepercayaan wajib pajak guna meningkatkan kepatuhan secara berkelanjutan.
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