THE CORRELATION BETWEEN DIGITAL TECHNOLOGY ADOPTIONS ON TAX COMPLIANCE: A META ANALYSIS

Abstract

This study aims to evaluate the relationship between digital technology adaptation and tax compliance through a meta-analysis. Using data from 28 studies that met the inclusion criteria, this research identifies the average effect size estimates and variations across studies based on geographic regions and taxpayer categories. The results of the analysis show that digital technology has a positive and significant impact on tax compliance, with significant variations in effects across regions and taxpayer categories. In Southeast Asia and East Africa, the impact of digital technology on tax compliance is stronger compared to West Africa. Additionally, digital technology is more effective in enhancing individual tax compliance compared to small and medium enterprises and corporations. Digital technology adaptation has great potential to improve tax compliance, but its success heavily depends on the acceptance and integration of technology by taxpayers.