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Abstract

Purpose: This study examines the determinants of taxpayer selection for audit, the effectiveness of digital technologies in tax examination, and evolving non-compliance patterns within a risk-based control framework.


Research Method: A systematic literature review integrates previous research on taxpayer behavior, organizational capacity, institutional dynamics, and technology utilization in risk-based tax auditing.


Results and Discussion: Audit effectiveness depends on technological availability, data quality, tax officials’ analytical competence, and institutional coordination. Digitalization improves taxpayer selection accuracy and audit efficiency through data integration and risk analytics. However, stronger monitoring also accompanies increasingly complex non-compliance schemes, including electronic invoice manipulation and the exploitation of algorithmic loopholes. These findings highlight the need to align technological capabilities with organizational and institutional readiness.


Implications: Tax authorities should strengthen data governance, interinstitutional coordination, and continuous competency development to address evolving compliance risks. Future research should empirically assess how these capabilities influence audit outcomes across institutional contexts.


Originality: This review integrates behavioral, organizational, institutional, and technological perspectives to explain the relationship between digital auditing capabilities and evolving non-compliance patterns, positioning adaptive capacity as central to effective risk-based tax control.

Keywords

Digital Transformation; Risk-Based Control; Tax Audit; Tax Compliance; Tax Non-Compliance.

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This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Azaria, N., & Tjaraka, H. (2026). Tax Audits in the Digital Era: A Systematic Review of the Determinants, Effectiveness, and Evolution of Risk-Based Controls. Amkop Management Accounting Review, 7(1), 20–35. https://doi.org/10.37531/amar.v7i1.4244
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