Articles

Digital Era Tax Compliance: A Systematic Review Integrating Behavioral, Technological, and Institutional Perspectives

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Digital tax compliance has become central to public finance as governments increasingly adopt digital technologies to modernize tax administration and governance. This study systematically reviews research on digital tax compliance published between 2021 and 2025, with a focus on the intersection of behavioral, technological, and institutional factors. Employing the PRISMA 2020 protocol and the TCCM framework, 143 Scopus-indexed articles were screened, resulting in 38 studies selected for in-depth analysis. The findings indicate that digitalization is fundamentally transforming tax compliance by shifting from deterrence-based enforcement models to trust-based, voluntary compliance, supported by behavioral insights, technological advancements, and institutional legitimacy. The review identifies three primary thematic clusters: behavioral factors (tax morale, trust, fairness), technological factors (digital platforms, artificial intelligence, blockchain), and institutional factors (governance quality, transparency, tax literacy). The synthesis highlights digitalization’s contribution to enhancing efficiency and reshaping taxpayer behavior by improving legitimacy and motivation. However, the existing research remains fragmented and lacks comprehensive frameworks, with a predominant focus on emerging economies and limited longitudinal or mixed-method studies. This review contributes to the field by conceptualizing digital tax compliance as a behavioral, technological, and institutional nexus, and by positioning digital governance as a catalyst for voluntary compliance. The study provides policy recommendations for developing inclusive, trust-based digital tax systems and outlines a research agenda for the evolving digital tax landscape.

Digital Integration and Institutional Trust: The Mediating Role of E-Government Transparency in Enhancing Citizen Satisfaction

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: Digital transformation in local governance has increasingly been positioned as a catalyst for building public trust and enhancing citizen satisfaction. However, empirical evidence on how digital integration translates into trust-based outcomes through transparency mechanisms remains underexplored, particularly in developing-country contexts. This study examines the mediating roles of e-government transparency and institutional trust in linking digital integration to citizen satisfaction within decentralized governance structures.

Using data from 280 active users of integrated digital services in Malang City, Indonesia, collected between August and September 2025, this research employs Structural Equation Modeling (SEM) to test a sequential mediation model. Findings reveal that digital integration significantly enhances e-government transparency (β = 0.51, p < 0.001), which in turn fosters institutional trust (β = 0.48, p < 0.001). Institutional trust emerges as the strongest predictor of citizen satisfaction (β = 0.62, p < 0.001), with full mediation confirmed via bootstrapping.

The study contributes to digital government literature by demonstrating that technology-enabled transparency functions as a trust-building mechanism rather than merely an information disclosure tool. Theoretically, the research extends trust-based governance frameworks by positioning e-government transparency as an interactive accountability interface that bridges technological capability and citizen confidence. Practically, the findings suggest that local governments should prioritize digital platforms that enable real-time monitoring, two-way communication, and responsive feedback systems to cultivate sustained institutional trust.

Digital Governance and E-Government Transformation in Public Service Delivery in Nigeria

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The integration of digital governance and e-government transformation has become a cornerstone of public administration reform globally, particularly in improving efficiency, transparency, and accountability in public service delivery. This study examines the impact of digital governance initiatives in Nigeria, focusing on their role in enhancing efficiency, promoting accountability, and identifying key challenges that hinder their effectiveness. The study adopted the Technology–Organization–Environment (TOE) framework as its theoretical foundation. Using a descriptive survey design, data were collected from 300 respondents drawn from three key federal ministries and citizens interacting with e-government platforms. Quantitative data were analysed using descriptive statistics, Chi-square tests, Pearson’s correlation, and multiple regression, while qualitative insights were obtained through key informant interviews. The findings reveal that digital governance initiatives have significantly improved efficiency and transparency, particularly through platforms such as the Treasury Single Account (TSA), Integrated Payroll and Personnel Information System (IPPIS), and Government Integrated Financial Management Information System (GIFMIS). However, the results also show that systemic barriers including weak ICT infrastructure, low digital literacy, and entrenched corruption continue to undermine full-scale transformation. The study concludes that while Nigeria has made notable progress, sustainable digital governance requires stronger infrastructure investment, enhanced digital literacy, policy consistency, and deeper citizen inclusiveness.