GREEN TAXATION, TAX STRUCTURE, AND COLLECTION EFFICIENCY FOR ECONOMIC GROWTH: MODERATING ROLE OF INFORMATION TECHNOLOGY

Hani Fitria Rahmani; Muhammad Alam Mauludina; Delina Herdian Septiani

doi:10.55122/jabisi.v7i1.2071

Authors

Hani Fitria Rahmani Institut Pertanian Bogor
Muhammad Alam Mauludina Institut Pertanian Bogor
Delina Herdian Septiani Institut Pertanian Bogor

DOI:

https://doi.org/10.55122/jabisi.v7i1.2071

Keywords:

Economic Growth, Green Tax Policy, Information Technology, Tax Collection Effectiveness, Tax Structure

Abstract

This study examines the effects of green tax policy, tax structure, and tax collection effectiveness on economic growth, with information technology as a moderating variable. The research addresses fluctuations in economic growth in Indonesia that are associated with inefficiencies in tax policy design and implementation. A quantitative cross-sectional approach was applied using data from 150 Pratama Tax Service Offices. The findings indicate that green tax policy, efficient tax structure, and effective tax collection significantly contribute to economic growth. Furthermore, information technology strengthens these relationships by enhancing administrative efficiency and taxpayer compliance. This study contributes to the literature by integrating fiscal policy and digital transformation perspectives within an endogenous growth framework. Practically, the results imply that policymakers should optimize green tax instruments, simplify tax structures, improve tax administration effectiveness, and accelerate digital transformation in taxation systems to achieve sustainable economic growth. These findings highlight the importance of aligning fiscal and technological strategies in developing countries.

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