Digital Literacy and Green Literacy Influence on E-Filing Adoption Among Indonesian Taxpayers

The increasing adoption of digital public services has driven tax authorities worldwide, including in Indonesia, to implement E-Filing systems aimed at improving tax compliance and administrative efficiency. This study investigates the factors influencing the adoption of E-Filing systems in Indonesia, with a specific focus on the roles of digital literacy, green literacy, and social influence among taxpayers in the Jabodetabek area. Using a purposive sampling method, data were collected from 101 respondents through a structured questionnaire. The analysis reveals that all three factors digital literacy, green literacy, and social influence significantly affect taxpayers willingness to adopt E-Filing. Notably, digital literacy emerged as the most influential factor, emphasizing the importance of technological competence in fostering adoption. The findings underscore the potential of advancing digital and green literacy as effective strategies for encouraging E-Filing usage, supporting the broader goals of sustainability and inclusive economic growth. This research contributes to the understanding of technology adoption in the public sector, highlighting the importance of both digital and environmental education in enhancing the efficiency of government services and promoting sustainable practices. The study suggests that enhancing digital literacy and fostering a culture of sustainability are crucial for improving the adoption rates of E-Filing systems and advancing the digital transformation of public administration in Indonesia.