Research Article
BibTex RIS Cite

The Impact of E-Government Systems and Anti-Corruption Measures on Provincial Tax Revenue in Indonesia

Year 2025, Issue: 25, 34 - 46, 30.06.2025

İbrahim Erem Şahin , Dedi Kurniawan

Abstract

Several provincial administrations in Indonesia have significantly used technology. Technological developments are anticipated to enhance the efficiency and effectiveness of governmental operations. Furthermore, technology has the capacity to diminish occurrences of corruption. This results in an increase in provincial income. The objective of this research is to examine the impact of electronic government systems and anti-corruption measures on tax revenue. This study's sample included 34 distinct provinces in Indonesia. This analysis utilizes data from the year 2023. This inquiry using STATA version 17 to do multiple regression analysis. The test results demonstrate the impact of electronic government systems on curbing corruption and generating tax revenue among the populace. The enhancement of electronic government systems and anti-corruption initiatives in a certain area will significantly impact tax collecting increases. The findings of this research may be used by Indonesian provincial governments to enhance their governance.

Keywords

E-Government Anti-Corruption Tax Revenue Provincial

References

  • Ajaz, T. and Ahmad, E. (2022). The effect of corruption and governance on tax revenues. The Pakistan Development Review, 405-417. https://doi.org/10.30541/v49i4iipp.405-417
  • Amzuică, B., Mititelu, R., & Nișulescu, I. (2023). Digitalization of business – implications on tax evasion dimensions. Proceedings of the International Conference on Business Excellence, 17(1), 1888-1896. https://doi.org/10.2478/picbe-2023-0166
  • Basyal, D., Poudyal, N., & Seo, J. (2018). Does e-government reduce corruption? evidence from a heterogeneous panel data model. Transforming government People Process and Policy, 12(2), 134-154. https://doi.org/10.1108/tg-12-2017-0073
  • BINAJ, I. (2015). An evaluation of the impact of corruption, tax burden, and income on the size of the shadow economy. International Journal of Accounting and Taxation, 3(2). https://doi.org/10.15640/ijat.v3n2a2
  • Bello, O. and Kasztelnik, K. (2022). Observational study of tax compliance and tax evasion in nigeria. Financial Markets Institutions and Risks, 6(4), 1-14. https://doi.org/10.21272/fmir.6(4).1-14.2022 Central Statistics Agency of Indonesia (2023). Realization of State Revenue. https://translate.google.com.tr/?sl=en&tl=id&text=Realization%20of%20State%20Revenue&op=translate
  • Gambo, E., Liuraman, Z., Mshelia, A., & Muslimat, A. (2023). effect of internally generated revenue strategy on personal income tax administration in adamawa state, nigeria. Journal of Economics Management and Trade, 29(10), 59-66. https://doi.org/10.9734/jemt/2023/v29i101142
  • Huňady, J., Orviská, M., & Ščerba, K. (2023). Public usage of e-government in eu countries: are there any consequences for tax evasion?. Ekonomické Rozhľady – Economic Review, 52(3), 129-149. https://doi.org/10.53465/er.2644-7185.2023.3.129-149
  • Indonesian Corruption Eradication Commission (2023). Integrity Assessment Survey. https://translate.google.com.tr/?sl=en&tl=id&text=Integrity%20Assessment%20Survey&op=translate Khaltar, O. (2023). tax evasion and governance quality: the moderating role of adopting open government. International Review of Administrative Sciences, 90(1), 276-294.
  • https://doi.org/10.1177/00208523231197317
  • Khlif, H. and Amara, I. (2019). Political connections, corruption and tax evasion: a cross-country investigation. Journal of Financial Crime, 26(2), 401-411. https://doi.org/10.1108/jfc-01-2018-0004
  • Jameel, A., Asif, M., Hussain, A., Hwang, J., Sahito, N., & Bukhari, M. (2019). Assessing the moderating effect of corruption on the e-government and trust relationship: an evidence of an emerging economy. Sustainability, 11(23), 6540. https://doi.org/10.3390/su11236540
  • Kuzey, C., Uyar, A., & Nimer, K. (2024). e‐government and tax evasion: does the free press connect the dots?. Journal of Public Affairs, 25(1). https://doi.org/10.1002/pa.70002
  • Obaid, M. and Udin, N. (2020). corruption and tax noncompliance variables: an empirical investigation from yemen. International Journal of Financial Research, 11(4), 52. https://doi.org/10.5430/ijfr.v11n4p52
  • Oye, N. (2013). Reducing corruption in african developing countries: the relevance of e-governance. Greener Journal of Social Sciences, 3(1), 006-013. https://doi.org/10.15580/gjss.2013.1.103112183 Park, C. and Kim, K. (2019). e-government as an anti-corruption tool: panel data analysis across countries. International Review of Administrative Sciences, 86(4), 691-707.
  • https://doi.org/10.1177/0020852318822055
  • Picur, R. and Riahi‐Belkaoui, A. (2006). The impact of bureaucracy, corruption and tax compliance. Review of Accounting and Finance, 5(2), 174-180. https://doi.org/10.1108/14757700610668985
  • Purnamasari, P., Frendika, R., Amran, N., Nor, M., & Ismail, M. (2022). The influence of e-government services on corruption in indonesia and malaysia. Kne Social Sciences. https://doi.org/10.18502/kss.v0i0.12332
  • Priambodo, A., Anwar, N., & Suharno, S. (2024). Is grdp a mediating factor in enhancing local tax revenues due to ict development in indonesia?. Nurture, 18(3), 587-598. https://doi.org/10.55951/nurture.v18i3.722
  • Rustiarini, N. (2019). The role of e-government in reducing corruption: a systematic review. Jurnal Perspektif Pembiayaan Dan Pembangunan Daerah, 7(3), 269-286. https://doi.org/10.22437/ppd.v7i3.8311
  • Saleem, S., Shair, W., Hassan, R., & Iftikhar, R. (2024). effect of ict and e-government on public revenue: evidence from south asian economies. BBE, 13(1). https://doi.org/10.61506/01.00221 Transparency International (2024). Corruption Perceptions Index. https://www.transparency.org/en/cpi/2024
  • Yamen, A. (2021). tax evasion, corruption and covid-19 health risk exposure: a cross country analysis. Journal of Financial Crime, 28(4), 995-1007. https://doi.org/10.1108/jfc-10-2020-0220
  • Zhao, H., Ahn, M., & Manoharan, A. (2021). e-government, corruption reduction and the role of culture. International Journal of e-Planning Research, 10(3), 86-104. https://doi.org/10.4018/ijepr.20210701.oa6
  • Zídková, H., Arltová, M., & Josková, K. (2024). Does the level of e‐government affect value‐added tax collection? a study conducted among the european union member states. Policy & Internet, 16(3), 567-587. https://doi.org/10.1002/poi3.389

The Impact of E-Government Systems and Anti-Corruption Measures on Provincial Tax Revenue in Indonesia

Year 2025, Issue: 25, 34 - 46, 30.06.2025

İbrahim Erem Şahin , Dedi Kurniawan

Abstract

Several provincial administrations in Indonesia have significantly used technology. Technological developments are anticipated to enhance the efficiency and effectiveness of governmental operations. Furthermore, technology has the capacity to diminish occurrences of corruption. This results in an increase in provincial income. The objective of this research is to examine the impact of electronic government systems and anti-corruption measures on tax revenue. This study's sample included 34 distinct provinces in Indonesia. This analysis utilizes data from the year 2023. This inquiry using STATA version 17 to do multiple regression analysis. The test results demonstrate the impact of electronic government systems on curbing corruption and generating tax revenue among the populace. The enhancement of electronic government systems and anti-corruption initiatives in a certain area will significantly impact tax collecting increases. The findings of this research may be used by Indonesian provincial governments to enhance their governance.

Keywords

E-Government Anti-Corruption Tax Revenue Provincial

References

  • Ajaz, T. and Ahmad, E. (2022). The effect of corruption and governance on tax revenues. The Pakistan Development Review, 405-417. https://doi.org/10.30541/v49i4iipp.405-417
  • Amzuică, B., Mititelu, R., & Nișulescu, I. (2023). Digitalization of business – implications on tax evasion dimensions. Proceedings of the International Conference on Business Excellence, 17(1), 1888-1896. https://doi.org/10.2478/picbe-2023-0166
  • Basyal, D., Poudyal, N., & Seo, J. (2018). Does e-government reduce corruption? evidence from a heterogeneous panel data model. Transforming government People Process and Policy, 12(2), 134-154. https://doi.org/10.1108/tg-12-2017-0073
  • BINAJ, I. (2015). An evaluation of the impact of corruption, tax burden, and income on the size of the shadow economy. International Journal of Accounting and Taxation, 3(2). https://doi.org/10.15640/ijat.v3n2a2
  • Bello, O. and Kasztelnik, K. (2022). Observational study of tax compliance and tax evasion in nigeria. Financial Markets Institutions and Risks, 6(4), 1-14. https://doi.org/10.21272/fmir.6(4).1-14.2022 Central Statistics Agency of Indonesia (2023). Realization of State Revenue. https://translate.google.com.tr/?sl=en&tl=id&text=Realization%20of%20State%20Revenue&op=translate
  • Gambo, E., Liuraman, Z., Mshelia, A., & Muslimat, A. (2023). effect of internally generated revenue strategy on personal income tax administration in adamawa state, nigeria. Journal of Economics Management and Trade, 29(10), 59-66. https://doi.org/10.9734/jemt/2023/v29i101142
  • Huňady, J., Orviská, M., & Ščerba, K. (2023). Public usage of e-government in eu countries: are there any consequences for tax evasion?. Ekonomické Rozhľady – Economic Review, 52(3), 129-149. https://doi.org/10.53465/er.2644-7185.2023.3.129-149
  • Indonesian Corruption Eradication Commission (2023). Integrity Assessment Survey. https://translate.google.com.tr/?sl=en&tl=id&text=Integrity%20Assessment%20Survey&op=translate Khaltar, O. (2023). tax evasion and governance quality: the moderating role of adopting open government. International Review of Administrative Sciences, 90(1), 276-294.
  • https://doi.org/10.1177/00208523231197317
  • Khlif, H. and Amara, I. (2019). Political connections, corruption and tax evasion: a cross-country investigation. Journal of Financial Crime, 26(2), 401-411. https://doi.org/10.1108/jfc-01-2018-0004
  • Jameel, A., Asif, M., Hussain, A., Hwang, J., Sahito, N., & Bukhari, M. (2019). Assessing the moderating effect of corruption on the e-government and trust relationship: an evidence of an emerging economy. Sustainability, 11(23), 6540. https://doi.org/10.3390/su11236540
  • Kuzey, C., Uyar, A., & Nimer, K. (2024). e‐government and tax evasion: does the free press connect the dots?. Journal of Public Affairs, 25(1). https://doi.org/10.1002/pa.70002
  • Obaid, M. and Udin, N. (2020). corruption and tax noncompliance variables: an empirical investigation from yemen. International Journal of Financial Research, 11(4), 52. https://doi.org/10.5430/ijfr.v11n4p52
  • Oye, N. (2013). Reducing corruption in african developing countries: the relevance of e-governance. Greener Journal of Social Sciences, 3(1), 006-013. https://doi.org/10.15580/gjss.2013.1.103112183 Park, C. and Kim, K. (2019). e-government as an anti-corruption tool: panel data analysis across countries. International Review of Administrative Sciences, 86(4), 691-707.
  • https://doi.org/10.1177/0020852318822055
  • Picur, R. and Riahi‐Belkaoui, A. (2006). The impact of bureaucracy, corruption and tax compliance. Review of Accounting and Finance, 5(2), 174-180. https://doi.org/10.1108/14757700610668985
  • Purnamasari, P., Frendika, R., Amran, N., Nor, M., & Ismail, M. (2022). The influence of e-government services on corruption in indonesia and malaysia. Kne Social Sciences. https://doi.org/10.18502/kss.v0i0.12332
  • Priambodo, A., Anwar, N., & Suharno, S. (2024). Is grdp a mediating factor in enhancing local tax revenues due to ict development in indonesia?. Nurture, 18(3), 587-598. https://doi.org/10.55951/nurture.v18i3.722
  • Rustiarini, N. (2019). The role of e-government in reducing corruption: a systematic review. Jurnal Perspektif Pembiayaan Dan Pembangunan Daerah, 7(3), 269-286. https://doi.org/10.22437/ppd.v7i3.8311
  • Saleem, S., Shair, W., Hassan, R., & Iftikhar, R. (2024). effect of ict and e-government on public revenue: evidence from south asian economies. BBE, 13(1). https://doi.org/10.61506/01.00221 Transparency International (2024). Corruption Perceptions Index. https://www.transparency.org/en/cpi/2024
  • Yamen, A. (2021). tax evasion, corruption and covid-19 health risk exposure: a cross country analysis. Journal of Financial Crime, 28(4), 995-1007. https://doi.org/10.1108/jfc-10-2020-0220
  • Zhao, H., Ahn, M., & Manoharan, A. (2021). e-government, corruption reduction and the role of culture. International Journal of e-Planning Research, 10(3), 86-104. https://doi.org/10.4018/ijepr.20210701.oa6
  • Zídková, H., Arltová, M., & Josková, K. (2024). Does the level of e‐government affect value‐added tax collection? a study conducted among the european union member states. Policy & Internet, 16(3), 567-587. https://doi.org/10.1002/poi3.389
There are 23 citations in total.

Details

Primary Language English
Subjects Policy and Administration (Other)
Journal Section Research Articles
Authors

İbrahim Erem Şahin

Dedi Kurniawan

Publication Date June 30, 2025
Submission Date May 26, 2025
Acceptance Date June 9, 2025
Published in Issue Year 2025 Issue: 25

Cite

APA Şahin, İ. E., & Kurniawan, D. (2025). The Impact of E-Government Systems and Anti-Corruption Measures on Provincial Tax Revenue in Indonesia. Selçuk Üniversitesi Sosyal Ve Teknik Araştırmalar Dergisi(25), 34-46.
 Download Cover Image

 Selçuk Üniversitesi Sosyal ve Teknik Araştırmalar Dergisi Creative Commons Atıf-GayriTicari 4.0 Uluslararası Lisansı (CC BY NC) ile lisanslanmıştır.