Transformasi Digital Administrasi Pajak di ASEAN: Bukti Empiris Berbasis Panel Data ISORA

Abstract

This study examines the effect of tax administration digitalisation on taxpayer compliance and revenue performance across ASEAN using panel data regression. Drawing on International Survey on Revenue Administration (ISORA) version 4.0 data covering eight ASEAN countries over 2018–2023 (N=25–26), two models are estimated: Model 1 tests the effect of e-payment adoption, ICT expenditure, cost of collection, and audit staff ratio on tax-to-GDP; Model 2 tests the same predictors on CIT on-time filing rate. Based on Hausman tests, Model 1 applies Pooled OLS (H=3.725, p=0.444) and Model 2 applies entity Fixed Effects (H=40.880, p=0.000), both with clustered standard errors. Results show that cost of collection significantly and negatively affects tax-to-GDP (β=−1.676, p<0.01), while ICT expenditure positively and significantly affects filing compliance (β=0.917, p<0.10) and audit staff ratio has a strong positive effect (β=0.285, p<0.01). These findings imply that sustainable ICT investment and strengthened audit functions are essential to optimising digital tax compliance and revenue collection in ASEAN