Abstract
Over the last decade, Indonesian Tax Authority, DGT (Directorate General of Taxes) has introduced digital transformations on tax administration as a part of Tax Reform in Indonesia. These practices were done to improve taxpayer trust and tax compliance. The objective of this study is to look into the relationship between tax administrations’ digital transformation on trust, as well as taxpayers’ tax compliance decisions. We emphasized on Indonesian taxpayers’ perceptions of fairness and voluntary tax compliance following the digital transformation of tax administrations. An online questionnaire was distributed as part of this study’s survey approach. To collect samples from all throughout Indonesia, the online survey used a Google form. Indonesian taxpayers were used as the study’s population. A simple random sample strategy was used in this study. Structural equation modelling (SEM) was utilized to examine the collected data. The result was that tax administration’s digital transformation has a positive impact on voluntary tax compliance.
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