IJSRP, Volume 11, Issue 3, March 2021 Edition [ISSN 2250-3153]
Taxation is a complex and most important fiscal tool used by the government to balance fiscal efficiency and the countrys social wellbeing. As a result of the fourth industrial revolution, digital disruption makes technology an inseparable tool across all economic sections. This study investigates how the use of technology in taxation influences the compliance decision of entrepreneurs in the digital economy. To achieve this objective, this study employs phenomenological inquiry to conduct qualitative research. This studys findings reveal that trust in the technology used by the tax authority and the power of tax authority in implementing the technology-driven tax system influence maintaining tax compliance, and it breads confirmatory compliance as a new compliance strategy in the digital economy.