How Digital Tax Services Enhance Voluntary Tax Compliance: The Mediating Role of Taxpayer Trust and the Moderating Role of Tax Complexity
Abstract
This study investigates the effect of digital tax services on voluntary tax compliance in Indonesia by examining the mediating role of taxpayer trust and the moderating role of tax complexity. A quantitative approach was employed using survey data from 150 taxpayers who had experience using digital tax services. Data were collected through a structured questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results show that digital tax services positively and significantly influence voluntary tax compliance and taxpayer trust. Taxpayer trust also has a significant positive effect on voluntary tax compliance and partially mediates the relationship between digital tax services and compliance. In addition, tax complexity significantly weakens the positive effect of taxpayer trust on voluntary tax compliance. These findings indicate that digital tax transformation can enhance compliance not only through improved service efficiency but also through increased taxpayer trust, although the benefits may diminish when tax regulations are perceived as highly complex. The study contributes to the taxation and digital governance literature by highlighting the interconnected roles of technology, trust, and regulatory complexity in shaping taxpayer compliance behavior and provides practical implications for digital tax policy and tax simplification initiatives.
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