Analysis of the Effectiveness of the Value Added Tax (VAT) Collection System on Taxpayer Compliance in Indonesia

Asrul Azmi Nicolas; Bima  Pratama; Jemmy  Ricardo; Mega  Metalia; Ratna  Septiyanti

doi:10.55927/crypto.v5i1.16651

Authors

Asrul Azmi Nicolas University of Lampung
Bima Pratama University of Lampung
Jemmy Ricardo University of Lampung
Mega Metalia University of Lampung
Ratna Septiyanti University of Lampung

DOI:

https://doi.org/10.55927/crypto.v5i1.16651

Keywords:

E-Invoice, Tax Compliance, Value Added Tax, Collection System, Taxpayer

Abstract

Tax revenue is a key driver of national development, yet achieving its targets is often hampered by fluctuating levels of public compliance. To address this challenge, digital transformation through modernizing administrative systems such as the implementation of e-Filing and e-Billing plays a crucial role in bureaucratic reform efforts. This reform is specifically designed to minimize maladministration, reduce compliance costs, and improve the integrity of the tax system. Although the technological infrastructure is in place, its implementation cannot operate independently. Therefore, this literature review aims to analyze in-depth the effectiveness of the synergy between tax technology adoption and taxpayers' intrinsic awareness. Using a qualitative descriptive approach, analyzing various empirical data and the latest academic literature, this study confirms consistent findings. It found that infrastructure modernization and increased taxpayer awareness, when driven simultaneously, have a positive and significant impact on increasing taxpayer compliance. Digital systems have proven effective in minimizing procedural obstacles, long queues, and bureaucratic complexity that often discourage taxpayers from reporting. On the other hand, because our tax system relies on a self-assessment mechanism, tax literacy is the main pillar or foundation that truly shapes the public's voluntary compliance. No matter how good the facilities provided, their effectiveness will decline if not balanced with user literacy. In conclusion, achieving effective tax revenue targets cannot rely solely on one aspect. A real balance is needed between providing adequate digital infrastructure and efforts to build taxpayer awareness and literacy. These educational efforts must be consistently implemented to foster a culture of tax compliance that is deeply rooted in society

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