Digital Tax Administration and Taxpayer Compliance: A Maslahah Mursalah Perspective on Islamic Financial Governance

Abstract

This study aims to analyze the effectiveness of Coretax activation and annual digital tax reporting in improving taxpayer compliance, examine its implications for contemporary fiscal governance, and evaluate digital tax administration through the perspective of maslahah mursalah within Islamic financial governance. This research employed a qualitative socio-legal and normative-empirical approach conducted at several Primary Tax Offices in Lampung Province, Indonesia. Data were collected through in-depth interviews, participatory observation, and documentation studies involving 25 taxpayers, 3 tax officers, and 2 tax consultants selected purposively. The findings show that Coretax significantly improved taxpayer compliance through simplified reporting procedures, increased transparency, and enhanced administrative efficiency. Digital tax administration also encouraged behavioral transformation by increasing taxpayer awareness, reporting discipline, and independent reporting willingness. However, challenges related to digital literacy, internet accessibility, and technological adaptation remained significant barriers for certain taxpayers. From the perspective of maslahah mursalah, Coretax reflects the principles of taysir, transparency, accountability, and hifz al-mal by facilitating public services and strengthening fiscal governance. Nevertheless, the realization of public welfare remains dependent on inclusive accessibility and equitable implementation of digital tax systems. This study contributes to the development of digital fiscal governance studies by integrating taxpayer compliance with Islamic financial governance perspectives.