Tax Digitalization and Cooperative Compliance: A Trust-Mediated Model of Tax Compliance

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Tax service digitalization and cooperative compliance increase taxpayer trust and compliance significantly.
Taxpayer trust mediates the relationship between both independent variables and tax compliance.
Data collected from 150 corporate taxpayers in East Jakarta highlights regional compliance challenges.
Integration of compliance theories offers a framework for improving tax policy through trust-based strategies.

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Quantitative analysis reveals tax digitalization and cooperative compliance enhance taxpayer trust, suggesting policy implications.

Dewani et al. (2025) studied this question.

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