ANALYSIS OF FACTORS INFLUENCING TAXPAYER COMPLIANCE BASED ON SINTA INDEXED LITERATURE REVIEW 2020-2025
Keywords:
taxpayer compliance, tax knowledge, taxpayer awareness, quality of tax services, tax sanctions, digitalization, financial conditionAbstract
This study aims to analyze and synthesize the main factors influencing taxpayer compliance in Indonesia through a comprehensive review of 14 journal articles indexed in SINTA from 2020 to 2025. Taxpayer compliance remains an important pillar in achieving national revenue targets and supporting sustainable development. Despite ongoing reform efforts, Indonesia still faces challenges related to non-compliance, such as tax evasion and late tax reporting. The literature shows that several interrelated factors influence taxpayer behavior, including tax knowledge, awareness, service quality from tax authorities, strictness of sanctions, technological advances such as e-filing, and external influences such as social environment and economic conditions. This study uses a qualitative descriptive method by systematically analyzing journal publications that discuss these variables. The review identifies seven dominant themes: taxpayer understanding, awareness, tax sanctions, service quality, digitalization, tax audits, and the moderating effect of financial conditions. The results show that taxpayer knowledge and awareness are the basis for compliance, but this is significantly supported by the clarity of regulations and the availability of digital systems. Furthermore, the study shows that sanctions are only effective if applied consistently and transparently, while service quality increases trust and voluntary compliance. The involvement of tax volunteers, public campaigns, and the use of information technology have emerged as innovative strategies to increase engagement, especially among younger taxpayers. The literature also shows that a multidimensional and contextual approach that combines individual and structural perspectives is essential for improving long-term compliance. This paper contributes to the academic literature by presenting an integrated conceptual framework and providing insights for policymakers to design more adaptive, equitable, and evidence-based tax compliance strategies.
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