Systematic Literature Review: Peran Coretax Administration System dan Kualitas Pelayanan Fiskus dalam Meningkatkan Kepatuhan Wajib Pajak dengan Pengetahuan Perpajakan sebagai Variabel Moderasi

Muhammad Ubaidillah Asyifa’, Nur Diana, Umi Nandiroh

Abstract


This study aims to synthesize the results of previous research on the influence of the implementation of the Coretax Administration System and the quality of tax service on taxpayer compliance, with tax knowledge as a moderating variable. This study employs a Systematic Literature Review (SLR) method using a qualitative descriptive approach. Research data were obtained from various national and international scientific articles published between 2020 and 2025 through scientific databases such as Google Scholar, Garuda Kemdikbud, ResearchGate, and ScienceDirect. The research process was conducted through the stages of literature identification, article selection, article quality evaluation, data extraction, and synthesis of research results. A synthesis of the research findings indicates that the implementation of the Coretax Administration System and the quality of tax administration services have a positive influence on taxpayer compliance, while tax knowledge plays a role in strengthening this relationship. The research findings were analyzed using the Technology Acceptance Model (TAM), the Theory of Planned Behavior (TPB), and Compliance Theory, which explain that taxpayer compliance is influenced by perceptions of the benefits and ease of use of digital systems, taxpayers’ attitudes toward taxation, subjective norms, behavioral control, and the level of tax understanding. Additionally, the quality of tax administration services and taxpayers’ awareness of their tax obligations are also critical factors in fostering voluntary tax compliance. The results of this study are expected to serve as a comprehensive foundation for the development of policies regarding the modernization of digital tax administration and the improvement of tax service quality in Indonesia.

Keywords : Coretax administration system, quality of tax service, tax compliance, tax knowledge


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References


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