DIGITAL TAX ADMINISTRATION QUALITY, ACCOUNTABILITY, AND CORPORATE COMPLIANCE INTENTION: THE MODERATING ROLE OF TRANSPARENCY CONCERN
DOI:
https://doi.org/10.18623/rvd.v23.5160Keywords:
Perceived Coretax Service Quality, Perceived Accountability, Corporate Tax Compliance Intention, Transparency Concern, Digital Tax AdministrationAbstract
The rapid shift toward digital tax administration has forced corporate taxpayers to recalibrate their compliance strategies in algorithmic environments. Prior research on integrated digital tax platforms reports mixed evidence on whether perceived service quality, fairness, and accountability drive compliance, suggesting boundary conditions. This study tests the effects of Perceived Core Tax Administration System (Coretax) Service Quality, Perceived Fairness, and Perceived Accountability on Corporate Tax Compliance Intention, with Transparency Concern as a moderator. Using a positivist quantitative design, we analyze cross-sectional survey data from 412 Tax Managers, Finance Controllers, and Accounting Managers in firms listed on the Indonesia Stock Exchange (fiscal year 2025). The model combines the DeLone and McLean IS Success Model, Theory of Planned Behavior, and Slippery Slope Framework, estimated using PLS-SEM. Sensitivity tests compare expanded versus baseline service-quality dimensions. Findings show that perceived service quality and accountability significantly increase compliance intention, whereas fairness has no direct effect. Transparency Concern lowers compliance intention but strengthens the accountability–compliance link, indicating a complementary dynamic. While the cross-sectional design limits causal claims, results show transparency concerns can amplify accountability. Policymakers should pair digital infrastructure upgrades with clear accountability communication. The study empirically validates an expanded eight-dimensional digital tax service-quality construct with improved predictive validity in an emerging-market context.
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