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This Author published in this journals
All Journal International Journal of Accounting & Finance in Asia Pasific
Melia Wida Rahmayani
Majalengka University, Jl. K.H. Abdul Halim No 103, Majalengka, West Java 45418, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Taxpayer Compliance: E-Filing, E-Billing, and the Moderating Role of Tax Awareness Campaigns Melia Wida Rahmayani; Ayub Fahmi; Ita Latifah
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4572

Abstract

Digital tax administration is expected to improve taxpayer compliance; however, compliance challenges remain among taxpayers using electronic tax systems. This study aims to examine the effects of the e-filing and e-billing systems on individual taxpayer compliance and to investigate the moderating role of tax awareness campaigns in these relationships. A quantitative research design was employed using questionnaire data collected from 100 individual taxpayers registered at KP2KP Majalengka, Indonesia. The data were analyzed using Moderated Regression Analysis (MRA). The results indicate that e-filing has a positive and significant effect on taxpayer compliance (b = 0.342, p = 0.012), while e-billing also positively and significantly affects taxpayer compliance (b = 0.385, p = 0.008). Furthermore, tax awareness campaigns significantly strengthen the relationship between e-filing and taxpayer compliance (b = 0.274, p = 0.021) as well as the relationship between e-billing and taxpayer compliance (b = 0.298, p = 0.018). These findings suggest that digital tax systems are more effective when supported by continuous taxpayer education and awareness initiatives. The study highlights the importance of integrating technological innovation with tax socialization programs to improve taxpayer compliance.
Co-Authors Ayub Fahmi Ita Latifah