Keadilan Pajak, Pengetahuan, dan Moral Pajak terhadap Kepatuhan Wajib Pajak: Tinjauan Literatur Sistematis

Abstract

Optimizing domestic tax revenue remains a critical challenge in developing countries, as reflected in persistently low tax ratios amidst the implementation of self-assessment systems. Under this self-reporting mechanism, state revenue mobilization relies heavily on voluntary compliance; however, empirical evidence regarding its socio-psychological and cognitive determinants exhibits notable inconsistencies. This study aims to systematically map, evaluate, and synthesize empirical findings regarding the effects of tax fairness, tax knowledge, and tax morale on taxpayer compliance. Employing a Systematic Literature Review (SLR) guided by the PRISMA 2020 protocol, comprehensive searches were executed across Scopus, ScienceDirect, Google Scholar, and SINTA databases. From an initial pool of 45 identified records, formal quality appraisal yielded 18 eligible empirical articles representing 21 statistical evidence points. The synthesis reveals that tax fairness and tax knowledge predominantly exert positive effects by fostering institutional trust and lowering compliance costs. Nevertheless, critical anomalies emerge: acute perceptions of vertical inequity among small business owners trigger compliance resistance through relative deprivation, while advanced tax knowledge paradoxically facilitates aggressive avoidance schemes when detached from moral values. In contrast, tax morale proves to be the most consistent and resilient anchor for voluntary compliance driven by civic duty, though its efficacy deteriorates during severe liquidity distress or under overly coercive enforcement. Practically, tax administrations are urged to shift focus from coercive audits toward procedural fairness, public expenditure transparency, and ethics-oriented taxpayer educational programs.