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All Journal FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Fadhilah, Lulu Nur
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Economics, Econometrics & Finance

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The Impact of E-Billing Adoption and Tax Regulation Understanding on Individual Taxpayer Compliance: The Moderating Role of Tax Socialization Fadhilah, Lulu Nur; Yusuf, Abdurrahman Maulana
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. Special Issue (2025): Desember
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/4455

Abstract

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
Co-Authors Yusuf, Abdurrahman Maulana