KEPATUHAN PAJAK DI ERA TRANSFORMASI DIGITAL: PERAN DIGITALISASI PERPAJAKAN, LITERASI PAJAK DIGITAL, DAN KEPERCAYAAN WAJIB PAJAK

Theo Allolayuk

doi:10.31539/b3rr4044

Authors

Theo Allolayuk Univeristas Cenderawasih

DOI:

https://doi.org/10.31539/b3rr4044

Keywords:

Digitalisasi Perpajakan, Literasi Pajak Digital, Kepercayaan Wajib Pajak, Kepatuhan Pajak, Transformasi Digital

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh digitalisasi perpajakan, literasi pajak digital, dan kepercayaan wajib pajak terhadap kepatuhan pajak di era transformasi digital. Mengingat kepatuhan pajak tidak hanya dipengaruhi oleh sanksi hukum dan enforcement, penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) dengan mengkaji artikel ilmiah dari berbagai database internasional dan nasional, seperti Scopus, Web of Science, ScienceDirect, Sinta, dan Garuda, yang diterbitkan antara tahun 2015–2026. Literasi pajak digital dikaji sebagai kemampuan wajib pajak untuk memahami aturan perpajakan sekaligus menggunakan layanan digital dengan benar, sedangkan kepercayaan wajib pajak dipahami sebagai keyakinan terhadap legitimasi otoritas pajak dan keamanan sistem digital. Hasil sintesis literatur menunjukkan bahwa digitalisasi perpajakan, literasi pajak digital, dan kepercayaan wajib pajak secara parsial maupun simultan berpengaruh positif terhadap kepatuhan pajak. Digitalisasi memberikan kemudahan dan efisiensi administrasi, literasi pajak digital meningkatkan kemampuan wajib pajak dalam menggunakan sistem, dan kepercayaan wajib pajak memperkuat kepatuhan sukarela. Penelitian ini menawarkan kontribusi konseptual berupa model integratif yang menggabungkan tiga faktor tersebut sebagai ekosistem kepatuhan pajak di era digital, berbeda dari penelitian terdahulu yang cenderung meneliti faktor-faktor secara parsial. Implikasi penelitian mencakup penguatan kualitas sistem digital, program literasi pajak digital, serta pembangunan kepercayaan publik sebagai strategi meningkatkan kepatuhan pajak secara berkelanjutan.

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