PEMETAAN HIERARKI EFEKTIVITAS TEORI HUKUM PAJAK TERHADAP KEPATUHAN DAN KEADILAN FISKAL: NETWORK META-ANALYSIS BERBASIS BUKTI EMPIRIS GLOBAL
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Abstract
This study employs Network Meta-Analysis (NMA) to synthesize empirical evidence from 48 global studies and map a comprehensive effectiveness hierarchy of tax law theories in relation to tax compliance and fiscal justice. Utilizing a Bayesian random-effects NMA framework, this study systematically extracted, coded, and synthesized effect measures from heterogeneous studies across diverse methodological designs. Eight theoretical nodes were identified and positioned within a network geometry: Deterrence Theory (D), Tax Morale Theory (TM), Slippery Slope Framework (SSF), Fiscal Justice Theory (FJ), Behavioral/Nudge Theory (BN), Institutional and Governance Theory (IG), Digital Tax Reform (DP), and Global Tax Governance (GTG). SUCRA rankings demonstrate that SSF and Tax Morale Theory are the most effective theoretical approaches in improving voluntary compliance and fiscal justice outcomes. Deterrence Theory, while statistically significant, ranks fifth, underscoring its limitations as a stand-alone policy lever. Moderation analysis reveals that study design, regional context, and compliance type significantly moderate comparative effectiveness. Node-splitting tests confirm network consistency across all major comparisons. These findings advance a new conceptual framework termed the Hierarchical Tax Theory Effectiveness Model (HTTEM), which synthesizes trust-based, morale-driven, and equity-oriented mechanisms as the dominant pathways toward fiscal compliance.
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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
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