Main Article Content
Abstract
Taxes are a fundamental component of the economy, serving as a primary resource of revenue for governments across the globe. Tax revenues are essential for financing public expenditures such as education, healthcare, and infrastructure. This study aims to analyze the indirect relationship between information and communication technology (ICT) and tax revenue in Indonesia, specifically through tax compliance. We select ICT due to its established role as an integral part of society and helps streamline tax administration, including payment, reporting, and auditing. The data used in this study comprise panel data at the provincial level from 2018 to 2022. The tax indicator used is the tax ratio, while the ICT indicators include base transceiver station (BTS) infrastructure, and internet penetration. Utilizing the two-stage least squares (TSLS) method, this study finds that ICT has a positive correlation with the compliance ratio, and the compliance ratio, in turn, has a positive correlation with tax revenue. The implications of this study suggest the expansion of telecommunications infrastructure coverage across all regions of Indonesia and the utilization of technology in disseminating tax information to continually improve tax compliance and tax revenue mobilization.
Keywords
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References
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- Agrawal, D. R., & Wildasin, D. E. (2020). Technology and tax systems. Journal of Public Economics, 185, 104082. https://doi.org/10.1016/j.jpubeco.2019.104082
- Akitoby, B., Baum, A., Hackney, C., Harrison, O., Primus, K., & Salins, V. (2020). Tax revenue mobilization episodes in developing countries. Policy Design and Practice, 3(1), 1–29. https://doi.org/10.1080/25741292.2019.1685729
- Anastasiou, A., Kalligosfyris, C., & Kalamara, E. (2024). Determinants of Tax Revenue Performance in European Countries: A Panel Data Investigation. International Journal of Public Administration, 47(4), 227–242. https://doi.org/10.1080/01900692.2022.2111578
- Andrejovská, A., & Puliková, V. (2018). Tax Revenues in the Context of Economic Determinants. Montenegrin Journal of Economics, 14(1), 133–141. https://doi.org/10.14254/1800-5845/2018.14-1.10
- Apeti, A. E., & Edoh, E. D. (2023). Tax revenue and mobile money in developing countries. Journal of Development Economics, 161, 103014. https://doi.org/10.1016/j.jdeveco.2022.103014
- Arvin, M. B., Pradhan, R. P., & Nair, M. S. (2021). Are there links between institutional quality, government expenditure, tax revenue and economic growth? Evidence from low-income and lower middle-income countries. Economic Analysis and Policy, 70, 468–489. https://doi.org/10.1016/j.eap.2021.03.011
- Badan Pusat Statistik. (2022). Statistik Telekomunikasi Indonesia 2022.
- Bahl, R. W. (1971). A Regression Approach to Tax Effort and Tax Ratio Analysis. Staff Papers - International Monetary Fund, 18(3), 570. https://doi.org/10.2307/3866315
- Basri, M. C., Felix, M., Hanna, R., & Olken, B. A. (2021). Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia. American Economic Review, 111(12), 3827–3871. https://doi.org/10.1257/aer.20201237
- Baum, C. F., Schaffer, M. E., & Stillman, S. (2003). Instrumental Variables and GMM: Estimation and Testing. The Stata Journal, 3(1), 1–31. https://doi.org/10.1177/1536867X0300300101
- Bellemare, M. F., Masaki, T., & Pepinsky, T. B. (2017). Lagged Explanatory Variables and the Estimation of Causal Effect. The Journal of Politics, 79(3), 949–963. https://doi.org/10.1086/690946
- Bellon, M., Dabla-Norris, E., Khalid, S., & Lima, F. (2022). Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru. Journal of Public Economics, 210, 104661. https://doi.org/10.1016/j.jpubeco.2022.104661
- Bhuasiri, W., Zo, H., Lee, H., & Ciganek, A. P. (2016). User Acceptance of e-government Services: Examining an e-tax Filing and Payment System in Thailand. Information Technology for Development, 22(4), 672–695. https://doi.org/10.1080/02681102.2016.1173001
- Castro, G. Á., & Camarillo, D. B. R. (2014). Determinants of tax revenue in OECD countries over the period 2001–2011. Contaduría y Administración, 59(3), 35–59. https://doi.org/10.1016/S0186-1042(14)71265-3
- Clercq, M. de, D’Haese, M., & Buysse, J. (2023). Economic growth and broadband access: The European urban-rural digital divide. Telecommunications Policy, 47(6), 102579. https://doi.org/10.1016/j.telpol.2023.102579
- Dufva, T., & Dufva, M. (2019). Grasping the future of the digital society. Futures, 107, 17–28. https://doi.org/10.1016/j.futures.2018.11.001
- Duncan, D., & Peter, K. S. (2016). Unequal inequalities: Do progressive taxes reduce income inequality? International Tax and Public Finance, 23(4), 762–783. https://doi.org/10.1007/s10797-016-9412-5
- Elgin, C. (2013). Internet usage and the shadow economy: Evidence from panel data. Economic Systems, 37(1), 111–121. https://doi.org/10.1016/j.ecosys.2012.08.005
- Esteban-Pretel, J., & Kitao, S. (2021). Labor Market Policies in a Dual Economy. Labour Economics, 68, 101956. https://doi.org/10.1016/j.labeco.2020.101956
- Gnangnon, S. K. (2020). Internet and tax reform in developing countries. Information Economics and Policy, 51. https://doi.org/10.1016/j.infoecopol.2020.100850
- Gnangnon, S. K., & Brun, J. F. (2018). Impact of bridging the Internet gap on public revenue mobilization. Information Economics and Policy, 43, 23–33. https://doi.org/10.1016/ j.infoecopol.2018.04.001
- Gnangnon, S. K., & Brun, J. F. (2019). Internet and the structure of public revenue: resource revenue versus non-resource revenue. Journal of Economic Structures, 8(1), 1. https://doi.org/10.1186/s40008-018-0132-0
- Gupta, S., Keen, M., Shah, A., & Verdier, G. (2017). Digital Revolutions in Public Finance. International Monetary Fund. https://doi.org/10.5089/9781484315224.071
- Ha, N. M., Minh, P. T., & Binh, Q. M. Q. (2022). The determinants of tax revenue: A study of Southeast Asia. Cogent Economics and Finance, 10(1), 2026660. https://doi.org/10.1080/23322039. 2022.2026660
- Halim, Md. A., & Rahman, Md. M. (2022). The effect of taxation on sustainable development goals: evidence from emerging countries. Heliyon, 8(9), e10512. https://doi.org/10.1016/j.heliyon. 2022.e10512
- Ho, T. T., Tran, X. H., & Nguyen, Q. K. (2023). Tax revenue-economic growth relationship and the role of trade openness in developing countries. Cogent Business & Management, 10(2), 2213959. https://doi.org/10.1080/23311975.2023.2213959
- Jara, H. X., Deza Delgado, M. C., Oliva, N., & Torres, J. (2023). Financial disincentives to formal employment and tax-benefit systems in Latin America. International Tax and Public Finance, 30(1), 69–113. https://doi.org/10.1007/s10797-021-09724-8
- Jemiluyi, O. O., & Jeke, L. (2023). Tax revenue mobilization effort in Southern African Development Community (SADC) bloc: Does ICT matter? Cogent Economics and Finance, 11(1), 2172810. https://doi.org/10.1080/23322039.2023.2172810
- Keen, M. (2013). The Anatomy of the VAT. National Tax Journal, 66(2), 423–446. https://doi.org/ 10.5089/9781475570267.001
- Kochanova, A., Hasnain, Z., & Larson, B. (2020). Does E-Government Improve Government Capacity? Evidence from Tax Compliance Costs, Tax Revenue, and Public Procurement Competitiveness. The World Bank Economic Review, 34(1), 101–120. https://doi.org/10.1093/wber/lhx024
- Li, J., Wang, X., & Wu, Y. (2020). Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China. Economic Modelling, 93, 384–397. https://doi.org/10.1016/j.econmod.2020.08.009
- Lin, B., & Jia, Z. (2019). Tax rate, government revenue and economic performance: A perspective of Laffer curve. China Economic Review, 56, 101307. https://doi.org/10.1016/j.chieco. 2019.101307
- Mallick, H. (2021). Do governance quality and ICT infrastructure influence the tax revenue mobilisation? An empirical analysis for India. Economic Change and Restructuring, 54(2), 371–415. https://doi.org/10.1007/s10644-020-09282-9
- Mascagni, G., Mengistu, A. T., & Woldeyes, F. B. (2021). Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia. Journal of Economic Behavior and Organization, 189, 172–193. https://doi.org/10.1016/j.jebo.2021.06.007
- Ndoya, H., Okere, D., Belomo, M. laure, & Atangana, M. (2023). Does ICTs decrease the spread of informal economy in Africa? Telecommunications Policy, 47(2), 102485. https://doi.org/ 10.1016/j.telpol.2022.102485
- Night, S., & Bananuka, J. (2019). The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance. Journal of Economics, Finance and Administrative Science, 25(49), 73–88. https://doi.org/10.1108/JEFAS-07-2018-0066
- Nugrahani, Y. P., & Mahi, B. R. (2022). Analysis of the correlation between ICT and Tax Revenue in Indonesia. Jurnal Ekonomi Modernisasi, 18(2), 169–183. https://doi.org/10.21067/ jem.v18i2.7263
- Ofori, P. E., Ofori, I. K., & Asongu, S. A. (2022). Towards efforts to enhance tax revenue mobilisation in Africa: Exploring the interaction between industrialisation and digital infrastructure. Telematics and Informatics, 72, 101857. https://doi.org/10.1016/j.tele.2022.101857
- Okunogbe, O., & Pouliquen, V. (2022). Technology, Taxation, and Corruption: Evidence from the Introduction of Electronic Tax Filing. American Economic Journal: Economic Policy, 14(1), 341–372. https://doi.org/10.1257/pol.20200123
- Okunogbe, O., & Santoro, F. (2023a). Increasing Tax Collection in African Countries: The Role of Information Technology. Journal of African Economies, 32(1), 57–83. https://doi.org/ 10.1093/jae/ejac036
- Okunogbe, O., & Santoro, F. (2023b). The Promise and Limitations of Information Technology for Tax Mobilization. The World Bank Research Observer, 38(2), 295–324. https://doi.org/10.1093/wbro/lkac008
- Priambodo, A., Anwar, N., & Suharno. (2024). Is GRDP a mediating factor in enhancing local tax revenues due to ICT development in Indonesia? Nurture, 18(3), 587–598. https://doi.org/10.55951/nurture.v18i3.722
- Rahman, Md. M. (2023). Impact of taxes on the 2030 agenda for sustainable development: Evidence from Organization for Economic Co-operation and Development (OECD) countries. Regional Sustainability, 4(3), 235–248. https://doi.org/10.1016/j.regsus.2023.07.001
- Rodríguez, V. M. C. (2018). Tax determinants revisited. An unbalanced data panel analysis. Journal of Applied Economics, 21(1), 1–24. https://doi.org/10.1080/15140326.2018.1526867
- Roudo, M., Indriyani, W., Mahardika, Y. C., Indratmoko, S., & Anggono, P. (2024). The Link between Road Infrastructure Quality and Fiscal Decentralization: Evidence from Subnational Indonesia. Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi Dan Pembangunan, 25(2), 294–314. https://doi.org/10.23917/jep.v25i2.23682
- Sadress, N., Bananuka, J., Orobia, L., & Opiso, J. (2019). Antecedents of tax compliance of small business enterprises: a developing country perspective. International Journal of Law and Management, 61(1), 24-44. http://dx.doi.org/10.1108/IJLMA-10-2017-0234
- Scheuer, F., & Slemrod, J. (2021). Taxing Our Wealth. Journal of Economic Perspectives, 35(1), 207–230. https://doi.org/10.1257/jep.35.1.207
- Segura, J. (2017). The effect of state and local taxes on economic growth: A spatial dynamic panel approach. Papers in Regional Science, 96(3), 627–646. https://doi.org/10.1111/pirs.12221
- Sukarno, E. (2024). Tax Reform in Indonesia: The Transformation From Directorate General of Taxes to The State Revenue Agency. International Journal of Professional Business Review, 9(10), e04906. https://doi.org/10.26668/businessreview/2024.v9i10.4906
- Tresch, R. W. (2015). Public Finance. Elsevier. https://doi.org/10.1016/C2011-0-05061-5
- Uyar, A., Nimer, K., Kuzey, C., Shahbaz, M., & Schneider, F. (2021). Can e-government initiatives alleviate tax evasion? The moderation effect of ICT. Technological Forecasting and Social Change, 166, 120597. https://doi.org/10.1016/j.techfore.2021.120597
- Winoto, L. O., Dewi, D. I., & Prihantini, F. N. (2022). Tax Administration Technology And Taxpayer Compliance. Economics and Business Solutions Journal, 6(1), 52-60. https://doi.org/ 10.26623/ebsj.v6i1.5072
References
Adegboye, A., Uwuigbe, U., Ojeka, S., Uwuigbe, O., Dahunsi, O., & Adegboye, K. (2022). Driving information communication technology for tax revenue mobilization in Sub-Saharan Africa. Telecommunications Policy, 46(7), 102329. https://doi.org/10.1016/j.telpol.2022.102329
Agrawal, D. R., & Wildasin, D. E. (2020). Technology and tax systems. Journal of Public Economics, 185, 104082. https://doi.org/10.1016/j.jpubeco.2019.104082
Akitoby, B., Baum, A., Hackney, C., Harrison, O., Primus, K., & Salins, V. (2020). Tax revenue mobilization episodes in developing countries. Policy Design and Practice, 3(1), 1–29. https://doi.org/10.1080/25741292.2019.1685729
Anastasiou, A., Kalligosfyris, C., & Kalamara, E. (2024). Determinants of Tax Revenue Performance in European Countries: A Panel Data Investigation. International Journal of Public Administration, 47(4), 227–242. https://doi.org/10.1080/01900692.2022.2111578
Andrejovská, A., & Puliková, V. (2018). Tax Revenues in the Context of Economic Determinants. Montenegrin Journal of Economics, 14(1), 133–141. https://doi.org/10.14254/1800-5845/2018.14-1.10
Apeti, A. E., & Edoh, E. D. (2023). Tax revenue and mobile money in developing countries. Journal of Development Economics, 161, 103014. https://doi.org/10.1016/j.jdeveco.2022.103014
Arvin, M. B., Pradhan, R. P., & Nair, M. S. (2021). Are there links between institutional quality, government expenditure, tax revenue and economic growth? Evidence from low-income and lower middle-income countries. Economic Analysis and Policy, 70, 468–489. https://doi.org/10.1016/j.eap.2021.03.011
Badan Pusat Statistik. (2022). Statistik Telekomunikasi Indonesia 2022.
Bahl, R. W. (1971). A Regression Approach to Tax Effort and Tax Ratio Analysis. Staff Papers - International Monetary Fund, 18(3), 570. https://doi.org/10.2307/3866315
Basri, M. C., Felix, M., Hanna, R., & Olken, B. A. (2021). Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia. American Economic Review, 111(12), 3827–3871. https://doi.org/10.1257/aer.20201237
Baum, C. F., Schaffer, M. E., & Stillman, S. (2003). Instrumental Variables and GMM: Estimation and Testing. The Stata Journal, 3(1), 1–31. https://doi.org/10.1177/1536867X0300300101
Bellemare, M. F., Masaki, T., & Pepinsky, T. B. (2017). Lagged Explanatory Variables and the Estimation of Causal Effect. The Journal of Politics, 79(3), 949–963. https://doi.org/10.1086/690946
Bellon, M., Dabla-Norris, E., Khalid, S., & Lima, F. (2022). Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru. Journal of Public Economics, 210, 104661. https://doi.org/10.1016/j.jpubeco.2022.104661
Bhuasiri, W., Zo, H., Lee, H., & Ciganek, A. P. (2016). User Acceptance of e-government Services: Examining an e-tax Filing and Payment System in Thailand. Information Technology for Development, 22(4), 672–695. https://doi.org/10.1080/02681102.2016.1173001
Castro, G. Á., & Camarillo, D. B. R. (2014). Determinants of tax revenue in OECD countries over the period 2001–2011. Contaduría y Administración, 59(3), 35–59. https://doi.org/10.1016/S0186-1042(14)71265-3
Clercq, M. de, D’Haese, M., & Buysse, J. (2023). Economic growth and broadband access: The European urban-rural digital divide. Telecommunications Policy, 47(6), 102579. https://doi.org/10.1016/j.telpol.2023.102579
Dufva, T., & Dufva, M. (2019). Grasping the future of the digital society. Futures, 107, 17–28. https://doi.org/10.1016/j.futures.2018.11.001
Duncan, D., & Peter, K. S. (2016). Unequal inequalities: Do progressive taxes reduce income inequality? International Tax and Public Finance, 23(4), 762–783. https://doi.org/10.1007/s10797-016-9412-5
Elgin, C. (2013). Internet usage and the shadow economy: Evidence from panel data. Economic Systems, 37(1), 111–121. https://doi.org/10.1016/j.ecosys.2012.08.005
Esteban-Pretel, J., & Kitao, S. (2021). Labor Market Policies in a Dual Economy. Labour Economics, 68, 101956. https://doi.org/10.1016/j.labeco.2020.101956
Gnangnon, S. K. (2020). Internet and tax reform in developing countries. Information Economics and Policy, 51. https://doi.org/10.1016/j.infoecopol.2020.100850
Gnangnon, S. K., & Brun, J. F. (2018). Impact of bridging the Internet gap on public revenue mobilization. Information Economics and Policy, 43, 23–33. https://doi.org/10.1016/ j.infoecopol.2018.04.001
Gnangnon, S. K., & Brun, J. F. (2019). Internet and the structure of public revenue: resource revenue versus non-resource revenue. Journal of Economic Structures, 8(1), 1. https://doi.org/10.1186/s40008-018-0132-0
Gupta, S., Keen, M., Shah, A., & Verdier, G. (2017). Digital Revolutions in Public Finance. International Monetary Fund. https://doi.org/10.5089/9781484315224.071
Ha, N. M., Minh, P. T., & Binh, Q. M. Q. (2022). The determinants of tax revenue: A study of Southeast Asia. Cogent Economics and Finance, 10(1), 2026660. https://doi.org/10.1080/23322039. 2022.2026660
Halim, Md. A., & Rahman, Md. M. (2022). The effect of taxation on sustainable development goals: evidence from emerging countries. Heliyon, 8(9), e10512. https://doi.org/10.1016/j.heliyon. 2022.e10512
Ho, T. T., Tran, X. H., & Nguyen, Q. K. (2023). Tax revenue-economic growth relationship and the role of trade openness in developing countries. Cogent Business & Management, 10(2), 2213959. https://doi.org/10.1080/23311975.2023.2213959
Jara, H. X., Deza Delgado, M. C., Oliva, N., & Torres, J. (2023). Financial disincentives to formal employment and tax-benefit systems in Latin America. International Tax and Public Finance, 30(1), 69–113. https://doi.org/10.1007/s10797-021-09724-8
Jemiluyi, O. O., & Jeke, L. (2023). Tax revenue mobilization effort in Southern African Development Community (SADC) bloc: Does ICT matter? Cogent Economics and Finance, 11(1), 2172810. https://doi.org/10.1080/23322039.2023.2172810
Keen, M. (2013). The Anatomy of the VAT. National Tax Journal, 66(2), 423–446. https://doi.org/ 10.5089/9781475570267.001
Kochanova, A., Hasnain, Z., & Larson, B. (2020). Does E-Government Improve Government Capacity? Evidence from Tax Compliance Costs, Tax Revenue, and Public Procurement Competitiveness. The World Bank Economic Review, 34(1), 101–120. https://doi.org/10.1093/wber/lhx024
Li, J., Wang, X., & Wu, Y. (2020). Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China. Economic Modelling, 93, 384–397. https://doi.org/10.1016/j.econmod.2020.08.009
Lin, B., & Jia, Z. (2019). Tax rate, government revenue and economic performance: A perspective of Laffer curve. China Economic Review, 56, 101307. https://doi.org/10.1016/j.chieco. 2019.101307
Mallick, H. (2021). Do governance quality and ICT infrastructure influence the tax revenue mobilisation? An empirical analysis for India. Economic Change and Restructuring, 54(2), 371–415. https://doi.org/10.1007/s10644-020-09282-9
Mascagni, G., Mengistu, A. T., & Woldeyes, F. B. (2021). Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia. Journal of Economic Behavior and Organization, 189, 172–193. https://doi.org/10.1016/j.jebo.2021.06.007
Ndoya, H., Okere, D., Belomo, M. laure, & Atangana, M. (2023). Does ICTs decrease the spread of informal economy in Africa? Telecommunications Policy, 47(2), 102485. https://doi.org/ 10.1016/j.telpol.2022.102485
Night, S., & Bananuka, J. (2019). The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance. Journal of Economics, Finance and Administrative Science, 25(49), 73–88. https://doi.org/10.1108/JEFAS-07-2018-0066
Nugrahani, Y. P., & Mahi, B. R. (2022). Analysis of the correlation between ICT and Tax Revenue in Indonesia. Jurnal Ekonomi Modernisasi, 18(2), 169–183. https://doi.org/10.21067/ jem.v18i2.7263
Ofori, P. E., Ofori, I. K., & Asongu, S. A. (2022). Towards efforts to enhance tax revenue mobilisation in Africa: Exploring the interaction between industrialisation and digital infrastructure. Telematics and Informatics, 72, 101857. https://doi.org/10.1016/j.tele.2022.101857
Okunogbe, O., & Pouliquen, V. (2022). Technology, Taxation, and Corruption: Evidence from the Introduction of Electronic Tax Filing. American Economic Journal: Economic Policy, 14(1), 341–372. https://doi.org/10.1257/pol.20200123
Okunogbe, O., & Santoro, F. (2023a). Increasing Tax Collection in African Countries: The Role of Information Technology. Journal of African Economies, 32(1), 57–83. https://doi.org/ 10.1093/jae/ejac036
Okunogbe, O., & Santoro, F. (2023b). The Promise and Limitations of Information Technology for Tax Mobilization. The World Bank Research Observer, 38(2), 295–324. https://doi.org/10.1093/wbro/lkac008
Priambodo, A., Anwar, N., & Suharno. (2024). Is GRDP a mediating factor in enhancing local tax revenues due to ICT development in Indonesia? Nurture, 18(3), 587–598. https://doi.org/10.55951/nurture.v18i3.722
Rahman, Md. M. (2023). Impact of taxes on the 2030 agenda for sustainable development: Evidence from Organization for Economic Co-operation and Development (OECD) countries. Regional Sustainability, 4(3), 235–248. https://doi.org/10.1016/j.regsus.2023.07.001
Rodríguez, V. M. C. (2018). Tax determinants revisited. An unbalanced data panel analysis. Journal of Applied Economics, 21(1), 1–24. https://doi.org/10.1080/15140326.2018.1526867
Roudo, M., Indriyani, W., Mahardika, Y. C., Indratmoko, S., & Anggono, P. (2024). The Link between Road Infrastructure Quality and Fiscal Decentralization: Evidence from Subnational Indonesia. Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi Dan Pembangunan, 25(2), 294–314. https://doi.org/10.23917/jep.v25i2.23682
Sadress, N., Bananuka, J., Orobia, L., & Opiso, J. (2019). Antecedents of tax compliance of small business enterprises: a developing country perspective. International Journal of Law and Management, 61(1), 24-44. http://dx.doi.org/10.1108/IJLMA-10-2017-0234
Scheuer, F., & Slemrod, J. (2021). Taxing Our Wealth. Journal of Economic Perspectives, 35(1), 207–230. https://doi.org/10.1257/jep.35.1.207
Segura, J. (2017). The effect of state and local taxes on economic growth: A spatial dynamic panel approach. Papers in Regional Science, 96(3), 627–646. https://doi.org/10.1111/pirs.12221
Sukarno, E. (2024). Tax Reform in Indonesia: The Transformation From Directorate General of Taxes to The State Revenue Agency. International Journal of Professional Business Review, 9(10), e04906. https://doi.org/10.26668/businessreview/2024.v9i10.4906
Tresch, R. W. (2015). Public Finance. Elsevier. https://doi.org/10.1016/C2011-0-05061-5
Uyar, A., Nimer, K., Kuzey, C., Shahbaz, M., & Schneider, F. (2021). Can e-government initiatives alleviate tax evasion? The moderation effect of ICT. Technological Forecasting and Social Change, 166, 120597. https://doi.org/10.1016/j.techfore.2021.120597
Winoto, L. O., Dewi, D. I., & Prihantini, F. N. (2022). Tax Administration Technology And Taxpayer Compliance. Economics and Business Solutions Journal, 6(1), 52-60. https://doi.org/ 10.26623/ebsj.v6i1.5072