VIRTUAL ACCOUNT-BASED DIGITALIZATION OF LOCAL TAX AND RETRIBUTION COLLECTION IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW
DOI:
https://doi.org/10.32524/ukmcic.v3i1.2313Keywords:
virtual account, local tax digitalization, regional government transaction electronification, local own-source revenue, systematic literature reviewAbstract
Purpose Indonesian regional governments are required to migrate tax and retribution collection to non cash channels under the Regional Government Transaction Electronification policy, and regional development banks increasingly issue virtual accounts for this purpose. Evidence on whether and how such channels improve local revenue remains fragmented. This review synthesizes that evidence and identifies the conditions under which virtual account based collection is likely to succeed. Design Methodology Approach A systematic literature review following PRISMA two thousand twenty was conducted. A curated full text corpus and literature matrix supplied by the researchers were combined with supplementary Crossref and Google Scholar searches. Of one hundred seventy four records identified, forty nine studies published between two thousand sixteen and two thousand twenty six met the eligibility criteria and were appraised, coded, and synthesized thematically. Findings Five themes emerged fiscal and revenue effects, taxpayer compliance and adoption, channel implementation and last mile barriers, interoperability and institutional capacity, and transparency and accountability. Digital channels are consistently associated with lower compliance costs, faster settlement, and higher revenue realization, but effects depend on system integration, local infrastructure, and cash holding habits. Only one study examined virtual accounts explicitly. Research Implications The review integrates technology acceptance, task technology fit, information systems success, and tax compliance perspectives into a virtual account enabled collection framework with five testable propositions. Practical Implications Local revenue agencies and regional banks should prioritize real time API reconciliation with SIPD, open multi channel virtual account payment, and the involvement of village intermediaries in assisted digital payment. Originality Value This is the first systematic review to focus on virtual account based local tax and retribution collection in the Indonesian ETPD context. As the first phase of a multi phase study, it supplies the constructs, propositions, and design for the authors subsequent empirical research.
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