Pemetaan Tematik, Teoretis, dan Metodologis Riset Kepatuhan Pajak ASN di Indonesia: Studi Systematic Literature Review 2020-2024

Fahimatus Sania ; Erlyna Tri Rohmiatun
Jurnal Ekonomi, Akuntansi, dan Perpajakan 📅 2026 Vol 3, No 1 🔗 DOI: 10.61132/jeap.v3i1.2058
Abstract
Tax compliance is a crucial element in supporting state revenue and reflects the integrity of the public bureaucracy. However, the level of tax compliance among State Civil Apparatus (ASN) in Indonesia still faces various challenges. To date, the literature on ASN tax compliance tends to be partial and does not provide a comprehensive overview of the evolution of theories and emerging methodological trends. This study aims to map the development of research related to ASN tax compliance in Indonesia during the 2020–2024 period through a Systematic Literature Review (SLR) approach. This study analyzed ten scientific articles obtained from national academic databases, focusing on the variables, theories, and methods used in previous research. The analysis was conducted qualitatively and descriptively to identify patterns of findings and research gaps. The study results indicate that ASN tax compliance is influenced by factors such as tax knowledge, sanctions, awareness, trust, institutional factors, and digital technology. This study contributes by developing a research map that integrates the Theory of Planned Behavior and Institutional Trust Theory as a basis for fiscal policy for ASN. These results provide a basis for the government to design more effective tax policies and training.
Keywords
Tax Compliance; State Civil Servants; Tax Literacy; Institutional Trust; Systematic Literature Review
How to Cite

Fahimatus Sania & Erlyna Tri Rohmiatun (2026). Pemetaan Tematik, Teoretis, dan Metodologis Riset Kepatuhan Pajak ASN di Indonesia: Studi Systematic Literature Review 2020-2024. Jurnal Ekonomi, Akuntansi, dan Perpajakan, 3(1). https://doi.org/10.61132/jeap.v3i1.2058

Fahimatus Sania; Erlyna Tri Rohmiatun, "Pemetaan Tematik, Teoretis, dan Metodologis Riset Kepatuhan Pajak ASN di Indonesia: Studi Systematic Literature Review 2020-2024," Jurnal Ekonomi, Akuntansi, dan Perpajakan, vol. 3, no. 1, 2026.

Fahimatus Sania; Erlyna Tri Rohmiatun. "Pemetaan Tematik, Teoretis, dan Metodologis Riset Kepatuhan Pajak ASN di Indonesia: Studi Systematic Literature Review 2020-2024." Jurnal Ekonomi, Akuntansi, dan Perpajakan, vol. 3, no. 1, 2026.

Fahimatus Sania; Erlyna Tri Rohmiatun. "Pemetaan Tematik, Teoretis, dan Metodologis Riset Kepatuhan Pajak ASN di Indonesia: Studi Systematic Literature Review 2020-2024." Jurnal Ekonomi, Akuntansi, dan Perpajakan 3, no. 1 (2026).

Fahimatus Sania & Erlyna Tri Rohmiatun (2026) 'Pemetaan Tematik, Teoretis, dan Metodologis Riset Kepatuhan Pajak ASN di Indonesia: Studi Systematic Literature Review 2020-2024', Jurnal Ekonomi, Akuntansi, dan Perpajakan, 3(1). doi: 10.61132/jeap.v3i1.2058.

Fahimatus Sania; Erlyna Tri Rohmiatun. Pemetaan Tematik, Teoretis, dan Metodologis Riset Kepatuhan Pajak ASN di Indonesia: Studi Systematic Literature Review 2020-2024. Jurnal Ekonomi, Akuntansi, dan Perpajakan. 2026;3(1).

Artikel Terkait

Tata Kelola Keuangan dan Penyusunan Anggaran Pendapatan dan Belanja Kalurahan : Studi di Kalurahan Poncosari Kabupaten Bantul Tahun Anggaran 2025

Dita Prihartati; Fadhila Atika Najmi; Salma Abinawa Nurra Majid

The Impact of Sustainability Commitments on Corporate Fiscal Policies: An Empirical Analysis of Indonesian Consumer Cyclical Entities

Nola Safira; Wiralestari Wiralestari; Ilham Wahyudi; Enggar Diah Puspa Arum

Kompleksitas Ekonomi, Industrialisasi, dan Investasi Asing: Studi Empiris pada Negara ASEAN-8

Ibni Sahara; Meifina Dwi Rezky; Amanda Dewi Lestari; Puji Desta Ananda; Nazeli Adnan

Pengaruh Good Corporate Governance, Kinerja Keuangan, dan Earning Per Share terhadap Nilai Perusahaan Badan Usaha Milik Negara

Anggun Fitrah Sari; Ade Widiyanti; Ratna Septiyanti; Sari Indah Oktanti

Transfer Pricing, Thin Capitalization, and Intangible Assets' Impact on Tax Avoidance: Evidence from Indonesian Manufacturing Firms (2022-2024)

Disya Yuke Farhana; Enggar Diah Puspa Arum; Ilham Wahyudi; Wiralestari Wiralestari

Keuangan Publik dan Sosial Islam: Peran dan Mekanisme Pengawasan Pemerintah terhadap Kegiatan Ekonomi dalam Perspektif Islam

Deni Arnandi; Deno Deno; Selbia Albina; Thamara, Thamara Putri Andina
Tren Sitasi Jurnal