Determinants of Tax Revenue: The Mediating Role of Taxpayer Compliance in the Context of Indonesian Tax Offices

Abstract

Tax revenue at KPP Pratama Serang Barat has fluctuated in recent years and has not consistently reached the expected target. One factor associated with this condition is the low level of taxpayer compliance. This study examines the effects of tax literacy, the tax administration system, and tax information technology on tax revenue, with taxpayer compliance positioned as a mediating variable. A quantitative survey design was employed using primary data collected through questionnaires from 100 individual taxpayers registered at KPP Pratama Serang Barat. Incidental sampling was used, and the data were analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that the tax administration system and tax information technology have positive and significant effects on taxpayer compliance, whereas tax literacy does not significantly affect taxpayer compliance.

Tax administration systems, tax information technology, and taxpayer compliance also have positive and significant effects on tax revenue, while tax literacy has no significant direct effect. Mediation testing shows that taxpayer compliance mediates the effects of the tax administration system and tax information technology on tax revenue, but does not mediate the relationship between tax literacy and tax revenue. These findings emphasize the strategic importance of administrative modernization, user-friendly tax technology, and sustained compliance enhancement.

Keywords: tax administration system; taxpayer compliance; tax information technology; tax literacy; tax revenue.

Introduction

KPP (Tax Service Office) Pratama Serang Barat was established in 2006 and plays an important role in managing tax administration and supporting state revenues in Indonesia. As one of the regional tax offices, KPP Pratama Serang Barat contributes significantly to tax collection and public financing in the region and represents mediumscale office taxes with diverse taxpayer characteristics, making it a relevant case to examine the dynamics of tax revenue. Tax revenues at KPP Pratama Serang Barat have fluctuated considerably in recent years, this includes a significant increase in 2022 followed by a decrease in 2024 (Table 1). These fluctuations indicate ongoing challenges in optimizing tax revenue performance, particularly related to taxpayer compliance, administrative efficiency, and the use of tax information technology (R Fauzan et al., 2023) This reflects broader challenges in tax administration, including taxpayer compliance and economic variability, which are also common in other regions and developing countries.

Therefore, while this study focuses on specific local contexts, its findings can provide insights that apply to similar tax offices and contribute to a broader discussion about optimizing tax revenue performance. This tax revenue supports various development programs and public services that are vital to the community (Berlyanki et al., 2024) Figure 1. Conceptual Framework Based on the theoretical framework discussed above, the relationships among the variables are illustrated in Figure 1.

Conceptual Framework

Methods

This is a causality research (G. E. Sari et al., 2023). A quantitative approach was used in the research through questionnaires (Ristiyana & Atichasari, 2025). The population is individual taxpayers registered at KPP Pratama Serang Barat (on Jalan Jendral Ahmad Yani No.141, Sumurpecung, Serang District, Serang City, Banten), which in 2023 will amount to 23,299 people and distributed to 100 respondents using 10% error rate from Slovin. The sample size was determined using the Slovin formula with a 10% margin of error, resulting in 100 respondents. The use of a 10% error rate is considered acceptable in exploratory and behavioral research where population heterogeneity is relatively high and resource constraints exist. The sampling technique used is incidental sampling, where respondents are selected based on accessibility and willingness to participate. This approach is appropriate given the practical limitations in accessing the full population of taxpayers and is commonly used in surveybased behavioral research.

The results may not fully represent all individual taxpayers registered with KPP Pratama Serang Barat or other tax offices in Indonesia. Therefore, the findings of this study should be interpreted in the context of the sample and the selected research setting. The research procedure includes data collection for six months (from March-August 2024), considering research ethics such as consent and confidentiality of respondent data. Data use a questionnaire method given to a sample of Individual Taxpayers registered at KPP Pratama Serang Barat, using primary data (Dawis et al., 2023). All questionnaire items were adapted from previous validated studies and adjusted to the context of Indonesian taxation. The questionnaire used a five-point Likert scale ranging from strongly disagree (1) to strongly agree (5). The measurement uses a Likert scale (Muslimin et al., 2023), so that the value of the variables to be measured with the instrument can be expressed in the form of numbers to be more accurate (Adil et al., 2023).

This research uses PLS Smart Software (Ristiyana et al., 2023). The data analysis such descriptive statistical analysis, inner model measurement consisting of determination coefficient, and simultaneous significance test software (Ristiyana et al., 2023, 2024); (Adil et al., 2023; Atichasari et al., 2024). In addition, it uses outer model measurements consisting of validity. In addition, there are reliability tests. The basis used to test this mediation effect is the value contained in the specific indirect effect (Abdillah & Hartono, 2015; Fauzan, Ristiyana, et al., 2023; Ristiyana et al., 2025). The operational definitions of variables are as follows 1). Tax revenue is measured based on perceived effectiveness in achieving revenue targets (Safinatunnayah, 2023). Indicators include: tax rates are appropriate, tax revenues are allocated for development, revenue increases according to calculations, tax revenues are administered, tax revenues are reported to the public (Fadhilah, 2018) in (Permana & Susilowati, 2021).

Taxpayer compliance is measured by timely reporting, accurate calculation, and payment of taxes, adapted from prior compliance studies (Amir et al., 2022). Indicators include: Indicators include: timely submission of notification letters, no tax arrears, free from tax criminal sanctions, accurate bookkeeping, audited financial statements (Damanik, 2021). Tax literacy is measured by the level of understanding of tax regulations, rights, and obligations (Susilawati et al., 2021). Indicators include: tax awareness, contextual knowledge, informed decision making (Bornman & Ramutumbu, 2019) in (Susilawati et al., 2021). Tax administration system is measured by indicators of efficiency, accuracy, and ease of administrative procedures (Ermanis et al., 2021). Indicators include: responsive service system system, functions and services of account representatives, utilization of modern information technology, efficient and easy implementation of administration, the level of trust of taxpayers in the system (Kusumadewi & Dyarini, 2022b).

Tax information technology is measured by system usability, accessibility, and effectiveness in facilitating tax processes (Widiarti & Subekti, 2022). Indicators include: Indicators include: technology availability system, adequate technology, access information, utilization of technology facilities (Silaen et al., 2015) in (Anggayasti & Padnyawati, 2020).

Result and Discussion

The structural model was first evaluated using the PLS Algorithm, as shown in Figure 2. To assess the significance of the path relationships, a bootstrapping procedure was conducted, as presented in Figure 3. Measurement Model (Outer Model) Figure 2. Model PLS Algorithm Source: Primary data processed (2024)

Measurement Model (Outer Model)

Inner Model (Structural Model)

Hypothesis Testing

Tax Literacy and Taxpayer Compliance

Tax Administration System and Taxpayer Compliance

Tax Information Technology and Taxpayer Compliance

Tax Literacy and Tax Revenue

Table 10 shows that tax literacy (X1) has no impact on tax revenue (Y). This is evident from the T-Stat of 0,461 < 1,96 and the P-Value of 0,645 > 0,05, so it was concluded that H4 was rejected. These findings show that tax literacy alone is not enough to help in increasing tax revenue, the need to integrate tax literacy with other strategies such as: increasing compliance and enforcement of tax laws. In addition, it can also be caused by factors that vary in the quality of tax education or the effectiveness of information dissemination(Lalisho, 2021) This finding highlights the indirect nature of the relationship between tax literacy and tax revenue. From a TAM perspective, tax literacy represents a cognitive factor, whereas tax revenue is a macro-level outcome that depends on behavioral processes such as compliance. The insignificant effect suggests that increasing tax knowledge alone does not automatically improve tax revenue unless it is accompanied by positive perceptions of the tax system and actual compliance behavior.

This implies that policy efforts focusing solely on improving tax literacy may have limited effectiveness in increasing tax revenue without parallel improvements in

Tax Administration System and Tax Revenue

Table 10 shows that the tax administration system (X2) has a positive and significant impact on tax revenue (Y). This is evident from the T-Stat of 4,401 > 1,96 and the P-Value of 0,000 < 0,05, so it is concluded that H5 is acceptable. These findings indicate that good management of the administrative system can contribute to tax revenue. This effective and efficient administrative system will help taxpayers to obey taxes so that tax revenues will increase (Hasibuan & Syahfitri, 2023) This finding indicates that the relationship between the tax administration system and tax revenue is not solely administrative but also behavioral. From a TAM perspective, the effectiveness of the system reflects taxpayers’ perceptions of usefulness and ease of use. When the system reduces administrative burdens and enhances service quality, taxpayers are more willing to engage with the tax system. This increased engagement leads to higher compliance and ultimately improves tax revenue performance.

Thus, this study extends the application of TAM by linking technology acceptance not only to user behavior but also to macro-level outcomes such as tax revenue. This study contributes to the literature by extending the Technology Acceptance Model (TAM) from explaining technology adoption behavior to explaining its impact on public sector outcomes, particularly tax revenue. This research is in line with Nurhidayah (2023); Ermanis et al., (2021); Barokah (2022) Darmawan et al., (2023) which show that the tax administration system has a positive and significant impact on tax revenue. This research is inconsistent with Suryani (2019) showing that tax administration systems do not always have significant effects, show that their impact can vary depending on the context of their implementation.

Tax Information Technology and Tax Revenue

Table 10 shows that tax information technology (X3) has a positive and significant impact on tax revenue (Y). This is evident from the T-Stat of 9,185 > 1,96 and the P-Value of 0,000 < 0,05, so it is concluded that H6 is acceptable. These findings indicate that the efficiency and ease of access to tax information technology can increase taxpayer compliance and in turn tax revenue. This finding suggests that the effect of tax information technology on tax revenue is not merely technical but fundamentally behavioral. From a TAM perspective, the success of tax technology depends on how taxpayers perceive its usefulness and ease of use. When the system reduces compliance costs and simplifies procedures, taxpayers are more willing to engage with it. This behavioral change leads to improved compliance and enhances tax collection performance. Thus, this study extends TAM beyond individual technology adoption by demonstrating its relevance in explaining macro-level outcomes such as tax revenue in the public sector.

This study contributes to the literature by extending the Technology Acceptance Model (TAM) to explain how the acceptance of tax information technology influences not only taxpayer behavior but also tax revenue performance. The results of this research are in line with Antarini et al., (2019); Darmawan (2023) Dewi & Selvia (2024) Riyanto et al., (2022); Vanesa et al., (2026) which support tax information technology has a positive and significant impact on tax revenue. However, this research is inconsistent with

Taxpayer Compliance and Tax Revenue

Table 10 shows that taxpayer compliance (Z) has a positive and significant impact on tax revenue (Y). This is evident from the T-Stat of 5,167 > 1,96 and the P-Value of 0,000 < 0,05, so it is concluded that H7 is acceptable. This research proves that the higher the level of taxpayer compliance, the higher the tax revenue. This finding highlights that taxpayer compliance serves as a key behavioral mechanism linking technology acceptance to fiscal outcomes. From a TAM perspective, compliance is a result of positive perceptions toward the tax system, particularly in terms of usefulness and ease of use. When taxpayers experience lower complexity and higher efficiency in fulfilling their tax obligations, their willingness to comply increases. This increased compliance leads to improved tax collection and higher revenue. Thus, this study extends TAM by connecting individual-level behavioral outcomes (compliance) with macro-level impacts (tax revenue).

This study contributes to the literature by extending the Technology Acceptance Model (TAM) to explain how technology-driven behavioral compliance influences tax revenue outcomes in the public sector. This research is in line with Situmorang (2019); Harefa & Sitindaon (2023), Permana & Susilowati (2021) who found the same results. This finding is also supported by Samsudin (2020) Triono et al., (2022) who emphasized that increased taxpayer compliance is directly correlated with increased tax revenue. However, Safinatunnayah (2023) Sari et al., (2020) who show that taxpayer compliance does not always have a significant effect on tax revenue, other factors such as: the quality of tax services or the efficiency of tax administration can also affect these results.

Mediating Role of Taxpayer Compliance: Tax Literacy

Table 11 shows that Taxpayer Compliance (Z) cannot mediate the effect of Tax Literacy (X1) on Tax Revenue (Y). This is evident from the T-Stat 1,549 < 1,96 and P-Values value of 0,122 > 0,05, so it is concluded that H8 is rejected. The results of this study indicate that tax literacy does not have a significant effect on tax revenue through taxpayer compliance. This means that although good tax literacy should increase taxpayers' understanding of their tax obligations, this does not necessarily increase tax revenue. This finding indicates that taxpayer compliance, which is expected to be a link between tax literacy and tax revenue, is unable to strengthen the relationship. This could be due to several factors, such as the gap between taxpayers' knowledge and their actual compliance behavior. In addition, a high level of literacy is not necessarily followed by motivation or compliance to fulfill tax obligations in full.

This phenomenon also highlights the existence of other factors, such as the complexity of tax regulations or taxpayers' perceptions of tax sanctions and incentives, which can influence compliance and tax revenue more dominantly than tax knowledge itself. The results show that tax literacy has no significant effect on tax revenue through taxpayer compliance. Although good literacy increases understanding, it does not automatically increase compliance or tax revenue. The gap between taxpayer knowledge and behavior may be due to other factors such as regulatory complexity or perceptions of sanctions and incentives. This finding confirms that improving tax literacy alone is not enough to increase tax revenue without policy support that encourages consistent taxpayer compliance. This result highlights a critical limitation of relying solely on tax literacy to improve tax performance. From a TAM perspective, tax literacy represents a cognitive variable, whereas compliance is a behavioral outcome shaped by system acceptance.

The failure of mediation suggests that knowledge does not automatically translate into behavior unless taxpayers perceive the system as useful and easy to use. Without these perceptions, the pathway from literacy to compliance and subsequently to tax revenue remains weak. This finding implies that improving tax literacy alone is insufficient to enhance tax revenue if it is not accompanied by improvements in system usability and taxpayer experience. This study contributes to the literature by demonstrating that taxpayer compliance does not mediate the relationship between tax literacy and tax revenue, thereby reinforcing TAM’s proposition that behavioral outcomes are more strongly influenced by perceived usefulness and ease of use than by knowledge alone.

Mediating Role of Taxpayer Compliance: Tax Administration

Table 11 shows Taxpayer Compliance (Z) can mediate the influence of the Tax Administration System (X2) on Tax Revenue (Y). This is evident from the T-Stat of 2,135 > 1,96 and the P-Value of 0,033 < 0,05, so it is concluded that H9 is accepted. Taxpayer Compliance (Z) can mediate the effect of the Tax Administration System (X2) on Tax Revenue (Y). An efficient tax administration system increases tax revenue by simplifying the reporting and payment process. Taxpayer compliance strengthens this effect, as compliant taxpayers are more likely to utilize system services properly, so that the process runs smoothly and transparently. The synergy between taxpayer compliance and effective tax administration plays an important role in increasing tax revenue. This finding indicates that the relationship between the tax administration system and tax revenue is mediated by behavioral factors. From a TAM perspective, the effectiveness of the system is reflected in how taxpayers perceive its usefulness and ease of use, which in turn shapes their compliance behavior.

The significant mediating role of taxpayer compliance confirms that system improvements alone are not sufficient to directly increase tax revenue unless they lead to behavioral changes among taxpayers. Thus, this study extends TAM by linking system acceptance to both behavioral outcomes (compliance) and macro-level outcomes (tax revenue). This study contributes to the literature by extending the Technology Acceptance Model (TAM) to explain how tax administration systems influence tax revenue through the mediating role of taxpayer compliance.

Mediating Role of Taxpayer Compliance: Tax Information Technology

Table 11 shows taxpayer compliance (Z) can mediate the effect of tax information technology (X3) on tax revenue (Y). This is evident from 3,635 > 1,96 and P-Value of 0,000 < 0,05, so it is concluded that H10 is accepted. Tax information technology improves the efficiency and accuracy of tax management, which has the potential to increase tax revenue. However, the effect of information technology on tax revenue will be stronger if supported by taxpayer compliance. High compliance ensures that the technology system is implemented effectively, thus speeding up and simplifying the tax collection process. This study shows that taxpayer compliance serves as an important mediator, strengthening the positive impact of information technology on tax revenue. This result highlights that the relationship between tax information technology and tax revenue is not merely technological but fundamentally behavioral.

From a TAM perspective, the effectiveness of tax technology depends on how taxpayers perceive its usefulness and ease of use. When the system reduces administrative burden and simplifies tax obligations, taxpayers are more willing to engage with it. This engagement fosters compliance behavior, which serves as a critical mediator in improving tax revenue performance. Thus, this study extends TAM by linking technology acceptance to both individual-level behavioral outcomes (compliance) and macro-level fiscal outcomes (tax revenue). This study contributes to the literature by extending the Technology Acceptance Model (TAM) to explain how tax information technology influences tax revenue through the mediating role of taxpayer compliance. Conclusion This study concludes that tax administration systems and tax information technology play significant roles in improving taxpayer compliance and tax revenue, whereas tax literacy does not significantly influence taxpayer compliance or tax revenue.

In addition, taxpayer compliance positively affects tax revenue and successfully mediates the relationship between system-related factors and tax revenue. These findings indicate that structural and technological factors are more influential than cognitive factors in encouraging taxpayer compliance and optimizing tax revenue. Theoretically, this study contributes to the tax compliance literature by demonstrating that taxpayer behavior is influenced more by system effectiveness and technology utilization than by knowledge alone. The findings also strengthen the relevance of the Technology Acceptance Model (TAM) in explaining technology-related compliance behavior and the Theory of Planned Behavior (TPB) in understanding taxpayer behavior. Practically, the findings suggest that tax authorities should prioritize improving tax administration systems and optimizing tax information technology to enhance taxpayer compliance and tax revenue.

Tax education programs should also be supported by simpler procedures and more accessible digital tax services. The limitation of the study is that the number of samples is relatively limited, namely as many as 100 respondents, so it is possible that there are still variations in taxpayer behavior that have not been fully represented in this study. The research variables are limited, because this study only examines tax literacy, the efficiency of the tax administration system, and tax information technology, while there are still factors outside of research that have an impact on tax compliance such as: tax awareness, tax sanctions, quality of fiscal services, trust in the government, and social and psychological factors of taxpayers. The recommendation for researchers is to add samples, so as to increase the representativeness of the data and produce statistically stronger findings. Add other relevant variables, such as: tax awareness, tax sanctions, quality of fiscal services, trust in the government, or taxpayers social and psychological factors that can affect tax compliance and revenue.

Riani Sukma Wijaya contributed to the conceptualization, data collection, data analysis, and manuscript drafting. Sharul Effendy Bin Janudin contributed to supervision, methodology review, and critical revision of the manuscript. Nor Hanani Binti Ahamad Rapani contributed to supervision, validation, and final manuscript review. All authors have read and approved the final version of the manuscript. Acknowledgements This study provides several important contributions to the literature on taxation and public finance. First, theoretically, this study extends the Technology Acceptance Model (TAM) and challenges aspects of the Theory of Planned Behavior (TPB) by demonstrating that tax literacy does not significantly influence taxpayer compliance or tax revenue. This finding highlight that cognitive factors alone are insufficient to drive behavioral outcomes, emphasizing the importance of system-related perceptions such as perceived usefulness and ease of use.

Second, methodologically, this study develops an integrated model that simultaneously examines tax literacy, tax administration systems, and tax information technology, with taxpayer compliance as a mediating variable. By applying a PLS-SEM approach, this study captures both direct and indirect effects, providing a more comprehensive understanding of tax revenue determinants. Third, practically, this study offers important implications for policymakers. The findings suggest that improving tax revenue should not rely solely on increasing tax literacy, but should prioritize strengthening tax administration systems and information technology to enhance taxpayer compliance. Overall, this study advances prior research by integrating cognitive, technological, and behavioral factors into a unified framework for explaining tax revenue performance. The contribution of the first author plays a role in formulating research ideas, compiling conceptual frameworks, designing research methodologies, interpreting discussions to compiling articles and manuscript revisions and ensuring the suitability of the substance of the article with scientific writing standards.

The second author plays a role in collecting research data including supporting articles, distributing questionnaires to helping to process data using PLS. The third author assists in formulating research ideas, conducting literature reviews, collecting research data, and helping to process research data. All authors agree to the final manuscript and are committed and responsible for the content of the manuscript until it is published. Funding This research was conducted independently by the authors without receiving any external funding or financial support from any institution or organization. All research activities, including data collection, data analysis, and manuscript preparation, were carried out solely by the authors. The absence of external funding ensured the independence and objectivity of the research process and findings.

Conclusion

Author Contributions

Acknowledgements

We are grateful to all the authors who have contributed fully to the research and preparation of the article, to the families of the authors who have provided moral support, encouragement and motivation during the process of research and preparation of the article. The author also thanked the Islamic University of Sheikh-Yusuf for providing academic support and an academic environment that supported the completion of this research. The authors also expressed their appreciation to the Ilomata International Journal of Tax and Accounting for providing the opportunity and support for this article to be reviewed and published.

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