This study aimed to determine tax evasion dynamics under
the risk perception of using tax information technology. The
study also investigated perceived risk as a moderating
variable in the relation between information technology (IT)
and tax evasion. One hundred questionnaires were collected
from individual taxpayers and analysed using Partial Least
Squares (PLS). The result showed that IT could reduce tax
evasion. The moderating test result also discovered that
taxpayers risk perception could increase IT usage to reduce
tax evasion. These results highlighted that societys
acceptance of information technology is more of an effort to
do taxation duties that would help them avoid tax inspection
and penalty. Risk is believed to be attached to IT, and so
eases review and detection of tax fraud, consideration by
the taxpayer when tax evasion. That signifies tax
authorities success in modernizing tax administration to
minimize tax evasion while increasing tax service quality
by optimizing information technology usage. Therefore,
these findings serve as a reference for the tax authorities to
enact reforms in sustainable information technology to
simplify tax administration, improve taxpayers services and
law enforcement
