The Impact of E-Billing Adoption and Tax Regulation Understanding on Individual Taxpayer Compliance: The Moderating Role of Tax Socialization
DOI:
https://doi.org/10.30872/jfor.v27i1/4455Keywords:
E-Billing, Understanding of Tax, Regulations, Individual Taxpayer, Compliance, Tax SocializationAbstract
This study examines the relationship between e-Billing adoption, understanding of tax regulations, and individual taxpayer compliance within a regional tax administration context. Primary data were collected from 100 individual taxpayers registered as e-Billing users at KPP Pratama Samarinda Ilir and analyzed using PLS-SEM. The results show that e-Billing adoption and taxpayers’ understanding of tax regulations are positively associated with taxpayer compliance. Tax socialization also demonstrates a direct association with compliance; however, its moderating role is not statistically supported. This finding suggests that tax socialization tends to operate independently, consistent with the Theory of Planned Behavior’s view of social influence as a direct determinant. Given the use of cross-sectional and self-reported data from a single tax office, the findings are associative and context-specific rather than causal
References
Abdullah, I., & Nainggolan, E. P. (2018). The effect of taxpayer knowledge and taxpayer awareness on the motivation to pay taxes with the implementation of the Tax Amnesty Act as a moderating variable at the Regional Office of the Directorate General of Taxes of North Sumatra I Medan. Liabilities: Journal of Accounting Education, 1(2), 181–191. https://doi.org/10.30596/liabilities.v1i2.2230
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Arifin, S. B., & Syafii, I. (2019). The implementation of e-Filing, e-Billing, and tax audits on individual taxpayer compliance at KPP Pratama Medan Polonia. Jurnal Akuntansi dan Bisnis: Journal of Accounting Study Program, 5(1), 9–20. https://doi.org/10.31289/jab.v5i1.1979
Ghozali, I., & Latan, H. (2015). Partial Least Squares: Concepts, Techniques and Applications Using SmartPLS 3.0. Semarang: Diponegoro University Publishing.
Irawati, W., & Sari, A. K. (2019). The effect of taxpayer perception and risk preference on taxpayer compliance. Jurnal Akuntansi Barelang, 3(2), 104–114. https://doi.org/10.33884/jab.v3i2.1223
Resmi, S. (2017). Taxation: Theory and Cases (10th ed., Book 1). Jakarta: Salemba Empat.
Setyorini, C. T. (2016). The influence of tax knowledge, managerial benefit, and tax socialization toward taxpayers’ willingness to pay SME taxes. Acta Universitatis Danubius, 12(5), 96–107. https://www.researchgate.net/publication/336715124
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Lulu Nur Fadhilah, Abdurrahman Maulana Yusuf
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
