S udies Managemen and Finance Economics, o Jou nal
0504-2644 (online): ISSN 0490,-2644 (p in ): ISSN
5202 No embe 11 Issue 80 Volume
8.317 Fac o : Impac ,37-i11-10.47191/je ms/ 8 DOI: A icle
8774-7478 No: Page
JEFMS, Volume 08 Issue 11 No embe 2025 www.ije m.co.in Page 7478
Tax Knowledge, Pe cei ed Ease o Use, And Taxpaye Compliance in he Digi al
E a: The Media ing Role o Technology Adop ion
Mau een Ha is1, Diah Na alisa2, Azwa di3, Hasni Yus ian i4
1,2,3,4Uni e si y o S iwijaya Palembang, Indonesia
ABSTRACT: This s udy examines he in luence o ax knowledge and pe cei ed ease o use (PEOU) on he compliance o non-
employee indi idual axpaye s in Palembang Ci y, wi h echnology adop ion posi ioned as a media ing a iable. I also in es iga es
whe he compliance le els di e ac oss h ee income ca ego ies—low, medium, and high. Using a quan i a i e causal esea ch
design, p ima y da a we e collec ed om 120 non-employee axpaye s who use he e-Filing and e-Fo m sys ems, wi h hei
esponses measu ed using a Seman ic Di e en ial scale. Da a we e analyzed using Pa ial Leas Squa es–S uc u al Equa ion
Modeling (PLS-SEM) and Welch’s ANOVA. The esul s e eal ha bo h ax knowledge and PEOU signi ican ly enhance echnology
adop ion. PEOU also has a di ec and signi ican e ec on axpaye compliance. Al hough he di ec e ec o ax knowledge on
compliance is no signi ican , i s o al e ec becomes signi ican h ough he media ing ole o echnology adop ion, indica ing
pa ial media ion. Fu he mo e, Welch’s ANOVA shows no signi ican di e ences in compliance ac oss income g oups, sugges ing
ha economic capaci y is no a p ima y de e minan o compliance beha io in he digi al epo ing en i onmen . O e all, he
indings unde sco e he impo ance o s eng hening digi al li e acy and imp o ing sys em usabili y o p omo e highe olun a y
ax compliance.
KEYWORDS: Tax Knowledge, Pe cei ed Ease o Use, Technology Adop ion, Taxpaye Compliance
INTRODUCTION
Taxa ion is indispensable o Indonesia’s iscal amewo k, se ing as he cen al mechanism o unding go e nmen ope a ions
and d i ing na ional de elopmen . As he p edominan sou ce o s a e e enue, he e iciency o ax collec ion is c ucial o
ensu ing long- e m iscal s abili y and economic sus ainabili y. P ojec ions om he Minis y o Finance (2025) ein o ce his
impo ance: he 2025 S a e Budge (APBN) an icipa es o al s a e e enue o IDR 3,005.1 illion, wi h IDR 2,189.3 illion—
app oxima ely 73%—expec ed o o igina e om ax eceip s. This unde sco es he essen ial ole o axpaye compliance in
achie ing iscal independence. Howe e , he e ec i eness o he axa ion sys em depends no only on egula o y e o m bu also
on axpaye s’ willingness and abili y o comply olun a ily.
To s eng hen adminis a i e e iciency and enhance compliance, Indonesia has unde aken a majo digi al ans o ma ion
ini ia i e. This e o includes he de elopmen o DJP Online, which in eg a es elec onic epo ing mechanisms such as e-Filing
and e-Fo m. The ini ia i e aligns closely wi h he p inciples o he OECD’s Tax Adminis a ion 3.0 amewo k, which p omo es ax
sys ems buil on eal- ime da a analysis and ad anced, echnology-d i en compliance moni o ing (OECD, 2024, 2025a, 2025b).
Digi aliza ion is expec ed o simpli y epo ing p ocesses, imp o e accu acy, and p omo e anspa ency. Ne e heless, challenges
pe sis , including low digi al li e acy, une en in as uc u e, and a ying le els o echnological adop ion among axpaye s
(Di ek o a Jende al Pajak, 2025). These ba ie s indica e ha digi al ans o ma ion mus be suppo ed by beha io al
in e en ions and educa ional s a egies o ensu e equi able adop ion and sus ained compliance.
A he na ional le el, he compliance a e o indi idual axpaye s e eals a ma ked dispa i y be ween employee axpaye s and
non-employee axpaye s (Wajib Pajak O ang P ibadi Nonka yawan). Be ween 2020 and 2023, he compliance a io o non-
employee axpaye s consis en ly lagged a behind ha o employees, wi h he gap eaching mo e han 50 pe cen age poin s in
2021. This pa e n demons a es ha sel -employed axpaye s emain a ulne able segmen in e ms o compliance beha io .
Tax Knowledge, Pe cei ed Ease o Use, And Taxpaye Compliance in he Digi al E a: The Media ing Role o
Technology Adop ion
JEFMS, Volume 08 Issue 11 No embe 2025 www.ije m.co.in Page 7479
Table 1. Compa ison o Compliance Ra ios be ween Employee and Non-Employee Indi idual Taxpaye s a he Na ional Le el
No
Yea
Employee (%)
Non-Employee (%)
Di e ence (%)
1
2023
94.07
67.41
-26.66
2
2022
93.71
69.11
-24.60
3
2021
98.73
45.53
-53.20
4
2020
85.41
52.44
-32.97
This na ional end is also e iden a he egional le el. Palembang, he la ges economic cen e in Sou h Suma a, exhibi s a simila
pa e n o compliance dispa i y. Based on in e nal da a on indi idual axpaye compliance o he 2020–2023 ax yea s om he
Sou h Suma a and Bangka Beli ung Regional O ices o he Di ec o a e Gene al o Taxes, he compliance le el o non-employee
axpaye s emains much lowe han ha o employee axpaye s, wi h gaps exceeding 40 pe cen age poin s in se e al yea s.
Table 2. Compa ison o Compliance Ra ios be ween Employee and Non-Employee Indi idual Taxpaye s in Palembang (2020–
2023)
No
Yea
Employee (%)
Non-Employee (%)
Di e ence (%)
1
2023
82.97
39.71
-43.26
2
2022
88.56
51.68
-36.88
3
2021
92.89
40.26
-52.63
4
2020
89.31
59.65
-29.66
Table 2 con i ms ha he compliance challenge among non-employee axpaye s is no only a na ional issue bu also a egional
one. Despi e he a ailabili y o digi al pla o ms such as DJP Online, a conside able numbe o axpaye s s ill ace obs acles in
adap ing o elec onic iling sys ems. Thus, ax compliance in he digi al e a mus be unde s ood no only om an economic
pe spec i e bu also h ough beha io al and echnological dimensions.
A c ucial beha io al de e minan o compliance is ax knowledge, which encompasses axpaye s’ unde s anding o ele an
legisla ion, p ocedu al equi emen s, and igh s. Roo ed in Fische ’s Tax Compliance Model (Fische e al., 1992), knowledge is
heo ized o in luence bo h mo al obliga ion and he accu acy wi h which axpaye s ul ill hei du ies. While a subs an ial body o
li e a u e—including s udies by Hidayan o e al. (2023), Silaban e al. (2022), and Al-T a i e al. (2020)—con i ms ha s onge
ax knowledge signi ican ly enhances compliance, empi ical indings a e no en i ely consis en . O he s udies ha e shown ha
knowledge alone may be insu icien o ensu e compliance, pa icula ly when axpaye s expe ience low le els o digi al
compe ence o con idence (Romadhona, 2025; Yahaya e al., 2023).
A second cen al ac o is he Pe cei ed Ease o Use (PEOU) o digi al ax sys ems, a concep o igina ing om he Technology
Accep ance Model (TAM) (Da is, 1989). PEOU e lec s he use ’s belie ha a sys em can be ope a ed wi h minimal e o . A use -
iendly digi al en i onmen —cha ac e ized by in ui i e na iga ion, eliable sys em pe o mance, and clea p ocedu al guidance—
is expec ed o signi ican ly inc ease axpaye s’ willingness o adop he echnology. The empi ical e idence suppo ing his
p oposi ion is subs an ial, as demons a ed by HS and Rahmadhani (2025), Ilie a e al. (2024), and Ani yasa i e al. (2024), who
ound ha PEOU posi i ely a ec s he adop ion o e- ax pla o ms. Howe e , con adic o y e idence also exis s. S udies by Sijaba
(2020) and Sapu o e al. (2025) indica e ha ease o use alone does no necessa ily gua an ee highe adop ion a es, especially
when sys em eliabili y o use us is comp omised.
Based on he p eceding discussion, echnology adop ion eme ges as a c i ical media ing mechanism linking bo h ax knowledge
and pe cei ed ease o use (PEOU) o compliance beha io . In e na ional empi ical e idence, such as ha p esen ed by Nigh and
Bananuka (2020), Halawa e al. (2024), and Heinemann and S ille (2025), consis en ly demons a es ha he adop ion o digi al
ax sys ems enhances accu acy, imeliness, and anspa ency, which subsequen ly p omo e mo e eliable compliance ou comes.
Howe e , Indonesia aces pe sis en challenges due o signi ican a ia ions in echnology adop ion ac oss egions and income
g oups. These dispa i ies necessi a e localized analysis and ailo ed beha io al ein o cemen s a egies.
Income le el has also long been associa ed wi h compliance beha io . Highe -income axpaye s gene ally possess g ea e inancial
capaci y o mee ax obliga ions bu may also ha e s onge incen i es and mo e oppo uni ies o a oid axes (Als adsæ e e al.,
2019; Fische e al., 1992). Con e sely, low-income axpaye s may lack bo h inancial esou ces and amilia i y wi h digi al
epo ing ools. Howe e , ecen indings (Feb iyan i e al., 2023; Umah & Riduwan, 2022) sugges ha income di e ences no
longe play a dominan ole in de e mining compliance, la gely due o he s anda diza ion and au oma ion in oduced by digi al
sys ems.
Tax Knowledge, Pe cei ed Ease o Use, And Taxpaye Compliance in he Digi al E a: The Media ing Role o
Technology Adop ion
JEFMS, Volume 08 Issue 11 No embe 2025 www.ije m.co.in Page 7480
Despi e ex ensi e p io esea ch, se e al empi ical gaps emain. Fi s , ew s udies ha e simul aneously in eg a ed Fische ’s Tax
Compliance Model and he Technology Accep ance Model o explain compliance in Indonesia’s digi al ax en i onmen . Second,
he media ing ole o echnology adop ion be ween cogni i e ac o s (knowledge) and pe cep ual ac o s (ease o use) has a ely
been examined. Thi d, he in luence o income-le el di e ences on axpaye compliance in he digi al epo ing e a emains
insu icien ly explo ed.
Consequen ly, he p ima y objec i e o his s udy is wo old: i s , o empi ically assess he in luence o ax knowledge and
pe cei ed ease o use (PEOU) on axpaye compliance, media ed by echnology adop ion; and second, o compa a i ely examine
compliance a ia ions ac oss di e en income g oups. By ocusing on non-employee indi idual axpaye s in Palembang, his
esea ch o e s subs an ial alue. Theo e ical con ibu ions a ise om b idging he gap be ween beha io al ac o s (knowledge
and PEOU) and echnological adop ion in he compliance li e a u e. P ac ically, he indings p o ide he Di ec o a e Gene al o
Taxes (DJP) wi h e idence necessa y o design mo e inclusi e, adap i e, and digi ally o ien ed compliance ein o cemen policies.
LITERATURE REVIEW
Taxpaye Compliance
Taxpaye compliance e e s o he ex en o which indi iduals ul ill hei iscal obliga ions accu a ely and punc ually. This
concep encompasses bo h o mal compliance, which in ol es adhe ence o adminis a i e p ocedu es, and ma e ial
compliance, which conce ns he accu acy and comple eness o he ax in o ma ion epo ed (Rahayu, 2010).
Technology Adop ion
Technology adop ion is cha ac e ized as he in en ional p ocess by which indi iduals o o ganiza ions accep , u ilize, and
in eg a e new inno a ions. The p ima y pu pose o his in eg a ion is o imp o e he e ec i eness and e iciency o hei
ope a ional ac i i ies (Roge s, 2003).
Income Le els
Income le el e lec s an indi idual’s inancial capaci y and, in his s udy, is ca ego ized in o low, medium, and high-income
g oups. Wi hin Fische ’s Tax Compliance Model, income se es as an oppo uni y ac o ha can shape compliance beha io , as
indi iduals wi h di e en income b acke s ace a ying incen i es and isks.
Tax Knowledge
Tax knowledge e e s o a axpaye ’s unde s anding o essen ial ax- ela ed in o ma ion, including hei igh s, obliga ions,
applicable p ocedu es, and he ole o ax e enues in inancing go e nmen expendi u e and na ional de elopmen (Rahayu,
2010; T isnasa i e al., 2017).
Pe cei ed Ease o Use
Pe cei ed Ease o Use (PEOU) deno es he deg ee o which an indi idual belie es ha using a pa icula sys em o inno a ion will
equi e minimal e o , he eby inc easing he likelihood o adop ion (Da is, 1989).
Resea ch Concep ual F amewo k
The concep ual amewo k illus a ed below p esen s he heo e ical model ha unde pins his s udy. I depic s he hypo hesized
s uc u al ela ionships among ax knowledge, pe cei ed ease o use (PEOU), echnology adop ion, and axpaye compliance. In
addi ion, he amewo k inco po a es he analy ical app oach used o examine compliance di e ences ac oss income g oups
among non-employee indi idual axpaye s.
Figu e 1. Resea ch Concep ual F amewo k
Tax Knowledge, Pe cei ed Ease o Use, And Taxpaye Compliance in he Digi al E a: The Media ing Role o
Technology Adop ion
JEFMS, Volume 08 Issue 11 No embe 2025 www.ije m.co.in Page 7481
Hypo hesis
D awing upon Fische ’s Tax Compliance Model (Fische e al., 1992) and he Technology Accep ance Model (TAM) (Da is, 1989),
ax knowledge is posi ed o enhance axpaye s’ cogni i e abili y o unde s and and e ec i ely u ilize digi al ax sys ems. Empi ical
s udies by Ha dika e al. (2022), Halawa e al. (2024), and Nigh and Bananuka (2020) demons a e ha highe ax li e acy is
associa ed wi h inc eased adop ion o e-Filing. Howe e , esea ch by Nuzba and Mayasa i (2025) and Mandasa i (2024) indica es
ha his e ec may be con ingen upon con ex ual and digi al li e acy ac o s.
𝐻1: Tax knowledge is hypo hesized o ha e a posi i e and s a is ically signi ican e ec on echnology adop ion.
G ounded in Fische ’s Tax Compliance Model (Fische e al., 1992), ax knowledge—which encompasses unde s anding o axpaye
igh s, obliga ions, and p ocedu es—is conside ed undamen al in shaping olun a y compliance. Empi ical s udies (Al-T a i e al.,
2020; A maja & Suma a, 2023; Silaban e al., 2022) consis en ly suppo i s posi i e ole, whe eas o he s (Romadhona, 2025;
Yahaya e al., 2023) epo mixed indings. In his s udy, ax knowledge is expec ed o a ec compliance bo h di ec ly and indi ec ly
h ough echnology adop ion.
𝐻2: Tax knowledge is hypo hesized o ha e a posi i e and s a is ically signi ican o al e ec on axpaye compliance
( h ough bo h di ec and indi ec pa hways ia echnology adop ion).
Consis en wi h he Technology Accep ance Model (Da is, 1989), Pe cei ed Ease o Use (PEOU) is heo ized o shape use
accep ance and he in en ion o adop digi al sys ems. Empi ical indings om HS and Rahmadhani (2025), Njo oge e al. (2025),
and Ilie a e al. (2024) con i m ha in ui i e and use - iendly e-Filing sys ems signi ican ly inc ease echnology adop ion.
Howe e , Sapu o e al. (2025) ound ha he e ec may diminish among highly digi ally compe en use s.
𝐻3: Pe cei ed ease o use (PEOU) is hypo hesized o ha e a posi i e and s a is ically signi ican e ec on echnology
adop ion.
PEOU also e lec s he ex en o which a echnology is pe cei ed as easy o ope a e (Da is, 1989; Venka esh & Bala, 2008). P io
esea ch (Angg aeni e al., 2025; Haq & Ta midi, 2024; Nigh & Bananuka, 2020) indica es ha ease o use p omo es compliance,
al hough some s udies (Rakhmawa i e al., 2020) ound nonsigni ican esul s. In his s udy, PEOU is heo ized o in luence
compliance ia bo h di ec and indi ec mechanisms.
𝐻4: Pe cei ed ease o use (PEOU) is hypo hesized o ha e a posi i e and s a is ically signi ican o al e ec on axpaye
compliance ( h ough bo h di ec and indi ec pa hways ia echnology adop ion).
Technology adop ion e lec s ac ual use o he e-Filing o e-Fo m sys ems in ul illing ax obliga ions (Da is, 1989; Fische e al.,
1992). Empi ical indings (Halawa e al., 2024; Kusumawa dhani e al., 2024; Nigh & Bananuka, 2020) consis en ly show ha
digi al sys em usage enhances anspa ency, e iciency, and compliance.
𝐻5: Technology adop ion is hypo hesized o ha e a posi i e and s a is ically signi ican e ec on axpaye compliance.
Wi hin Fische ’s Tax Compliance Model (1992), income le el ep esen s a demog aphic and oppo uni y ac o in luencing
compliance by shaping he axpaye ’s inancial capaci y and incen i es o pay. While some s udies (De andi e al., 2020;
Si umo ang & Maha ani, 2023) epo a posi i e associa ion be ween income and compliance, o he s (Als adsæ e e al., 2019;
Feb iyan i e al., 2023) e eal mixed o con a y indings.
𝐻6: The e a e hypo hesized o be s a is ically signi ican di e ences in axpaye compliance ac oss he h ee income
ca ego ies (low, medium, and high).
RESEARCH METHODOLOGY
The popula ion o his s udy comp ises all ac i e non-employee indi idual axpaye s egis e ed a he ax o ices wi hin he
adminis a i e a ea o Palembang, o aling 35,182 indi iduals. A pu posi e sampling echnique was u ilized o selec esponden s
based on p ede e mined eligibili y c i e ia aligned wi h he esea ch objec i es. In acco dance wi h he ecommended ules o
humb o Pa ial Leas Squa es–S uc u al Equa ion Modeling (PLS-SEM) p oposed by Ba clay e al. (1995) and Hai e al. (2022),
a minimum sample size o 120 esponden s was deemed su icien o he model, which consis s o 24 indica o s.
Da a analysis was conduc ed using he Pa ial Leas Squa es–S uc u al Equa ion Modeling (PLS-SEM) app oach o e alua e bo h
he measu emen (ou e ) and s uc u al (inne ) models. In addi ion, Welch’s ANOVA was employed o assess di e ences in
axpaye compliance ac oss he de ined income g oups.
Tax Knowledge, Pe cei ed Ease o Use, And Taxpaye Compliance in he Digi al E a: The Media ing Role o
Technology Adop ion
JEFMS, Volume 08 Issue 11 No embe 2025 www.ije m.co.in Page 7482
RESULTS AND DISCUSSION
Ou e Model
1. Con e gen Validi y and Reliabili y
Con e gen alidi y was assessed based on ac o loadings, A e age Va iance Ex ac ed (AVE), Composi e Reliabili y (CR), and
C onbach’s Alpha. Table 3 summa izes he esul s o each cons uc .
Table 3. Loading Fac o and Reliabili y Summa y
Va iable
Loading Range
AVE
CR
C onbach’s α
S a us
Tax Knowledge
0.760–0.899
0.722
0.930
0.922
Reliable
Pe cei ed Ease o Use
0.840–0.905
0.790
0.948
0.947
Reliable
Technology Adop ion
0.827–0.918
0.776
0.944
0.942
Reliable
Taxpaye Compliance
0.865–0.938
0.835
0.963
0.960
Reliable
As shown in Table 3, all cons uc s demons a e excellen con e gen alidi y. Fac o loading alues a e consis en ly abo e 0.70,
and AVE alues exceed he ecommended h eshold o 0.50. In e nal consis ency eliabili y is also con i med as bo h CR and
C onbach’s Alpha alues a e well abo e 0.70 (Hai e al., 2022). O e all, he indica o s a e alid and eliable ep esen a ions o
hei espec i e cons uc s.
2. Disc iminan Validi y
Disc iminan alidi y was examined using he Fo nell–La cke c i e ion and he He e o ai –Mono ai Ra io (HTMT). Resul s a e
shown in Tables 4 and 5.
Table 4. Disc iminan Validi y – Fo nell–La cke C i e ion
Va iables
Technology Adop ion
Taxpaye Compliance
Tax Knowledge
Pe cei ed Ease o Use
Technology Adop ion
0.881
Taxpaye Compliance
0.763
0.914
Tax Knowledge
0.789
0.715
0.849
Pe cei ed Ease o Use
0.792
0.731
0.758
0.889
The diagonal alues, e lec ing he squa e oo s o AVE, a e consis en ly g ea e han he in e -cons uc co ela ions, con i ming
disc iminan alidi y pe Fo nell–La cke .
Table 5. Disc iminan Validi y – HTMT Ra io
Va iables
Technology Adop ion
Taxpaye Compliance
Tax Knowledge
Pe cei ed Ease o Use
Technology Adop ion
Taxpaye Compliance
0.796
Tax Knowledge
0.838
0.755
Pe cei ed Ease o Use
0.836
0.762
0.808
All HTMT alues a e below 0.90, indica ing accep able disc iminan alidi y.
Inne Model
1. R Squa e
Table 6. R Squa e
Va iables
R Squa e
Technology Adop ion
0.711
Taxpaye Compliance
0.639
Technology Adop ion (Z) has an R² o 0.711, meaning ha Tax Knowledge (X₁) and Pe cei ed Ease o Use (X₂) explain 71.1% o i s
a iance—classi ied as s ong p edic i e powe . Taxpaye Compliance (Y) has an R² o 0.639, indica ing ha 63.9% o i s a iance
is explained by Technology Adop ion, Tax Knowledge, and PEOU. Gi en he complexi y o compliance beha io , his le el o
explana o y s eng h is conside ed subs an ial.
Tax Knowledge, Pe cei ed Ease o Use, And Taxpaye Compliance in he Digi al E a: The Media ing Role o
Technology Adop ion
JEFMS, Volume 08 Issue 11 No embe 2025 www.ije m.co.in Page 7483
2. E ec Size
E ec size ( ²) was used o assess each p edic o a iable’s con ibu ion. Resul s a e summa ized in Table 7.
Table 7. F Squa e
Desc ip ion
2
𝑋1→Z
0.290
𝑋1→Y
0.038
𝑋2→Z
0.307
𝑋2→Y
0.065
Z→Y
0.121
Applying Hai e al.’s (2022) c i e ia, bo h Tax Knowledge (X₁) and PEOU (X₂) ha e medium e ec s on Technology Adop ion (Z).
Thei e ec s on Compliance (Y) a e small, while Technology Adop ion (Z) shows a small- o-medium e ec on Compliance.
3. Hypo hesis Tes ing
Boo s apping wi h 5,000 subsamples was pe o med o es he s uc u al pa hs. Resul s o di ec , indi ec , and o al e ec s a e
p esen ed in Tables 8, 9, and 10.
Table 8. Di ec E ec s
O iginal Sample (O)
Sample Mean (M)
T S a is ics
P Values
In o ma ion
𝑋1-> Z
0.444
0.443
4.780
0.000
Signi ican
𝑋1 -> Y
0.204
0.207
1.307
0.191
No Signi ican
𝑋2 -> Z
0.456
0.458
4.279
0.000
Signi ican
𝑋2 -> Y
0.268
0.259
2.255
0.024
Signi ican
Z -> Y
0.389
0.399
3.120
0.002
Signi ican
Table 9. Indi ec E ec s
O iginal Sample (O)
Sample Mean (M)
T S a is ics
P Values
In o ma ion
𝑋1 -> Z -> Y
0.173
0.174
2.948
0.003
Signi ican
𝑋2 -> Z -> Y
0.177
0.188
2.125
0.034
Signi ican
Table 10. To al E ec s
D awing upon he da a p esen ed in Tables 8, 9, and 10, he indings o each hypo hesis can be summa ized as ollows.
The es assessing he in luence o Tax Knowledge on Technology Adop ion p oduced a pa h coe icien o β = 0.444 wi h a -
s a is ic o 4.780, which clea ly exceeds he c i ical alue o 1.96. This esul con i ms ha ax knowledge has a posi i e and
s a is ically signi ican e ec on echnology adop ion, leading o he accep ance o Hypo hesis 1. This inding is consis en wi h
Fische ’s Tax Compliance Model (Fische e al., 1992), which posi ions ax knowledge as a psychological ac o ha enhances
cogni i e unde s anding and educes unce ain y in he use o digi al sys ems. G ea e ax knowledge inc eases axpaye s’
con idence and abili y o na iga e elec onic epo ing pla o ms e icien ly. The esul aligns wi h empi ical e idence epo ed by
Ha dika e al. (2022), Halawa e al. (2024), and Nigh and Bananuka (2020).
The di ec e ec o Tax Knowledge (X₁) on Taxpaye Compliance (Y) p oduced a coe icien o β = 0.204 wi h a -s a is ic o 1.307,
indica ing ha he di ec e ec is no s a is ically signi ican . Howe e , he indi ec e ec o Tax Knowledge (X₁) on Compliance (Y)
h ough Technology Adop ion (Z) is signi ican (β = 0.173; = 2.948). When hese pa hways a e combined, he o al e ec becomes
s a is ically signi ican (β = 0.377; = 2.772), suppo ing Hypo hesis 2. These esul s con i m ha ax knowledge con ibu es o
O iginal Sample (O)
Sample Mean (M)
T S a is ics
P Values
In o ma ion
𝑋1 -> Z
0.444
0.443
4.780
0.000
Signi ican
𝑋1 -> Y
0.377
0.380
2.772
0.006
Signi ican
𝑋2 -> Z
0.456
0.458
4.279
0.000
Signi ican
𝑋2 -> Y
0.446
0.447
4.785
0.000
Signi ican
Z -> Y
0.389
0.399
3.120
0.002
Signi ican
Tax Knowledge, Pe cei ed Ease o Use, And Taxpaye Compliance in he Digi al E a: The Media ing Role o
Technology Adop ion
JEFMS, Volume 08 Issue 11 No embe 2025 www.ije m.co.in Page 7484
compliance p ima ily h ough i s indi ec in luence ia echnology adop ion. The o e all posi i e and signi ican ela ionship is
consis en wi h indings om Hidayan o e al. (2023), A maja and Suma a (2023), Hanjaya and Supa mun (2021), Silaban e al.
(2022), Mu idah and And iani (2022), Al-T a i e al. (2020), Musimen a (2020), and Alkha ib e al. (2020).
The es e alua ing he in luence o Pe cei ed Ease o Use (PEOU) on Technology Adop ion yielded a pa h coe icien o β = 0.456
wi h a -s a is ic o 4.279. Since his alue exceeds he c i ical h eshold o 1.96, he esul s demons a e ha PEOU has a posi i e
and signi ican e ec on echnology adop ion, he eby suppo ing Hypo hesis 3. This inding is ully aligned wi h he Technology
Accep ance Model (Da is, 1989), which iden i ies PEOU as a p incipal d i e o use accep ance and beha io al in en ion. A sys em
ha is easy o access, in ui i e o na iga e, and suppo ed by clea p ocedu al guidance ends o encou age axpaye s o adop
digi al epo ing pla o ms. This esul is u he suppo ed by s udies om HS and Rahmadhani (2025), Njo oge e al. (2025), and
Ilie a e al. (2024).
The di ec e ec o PEOU on Taxpaye Compliance p oduced a coe icien o β = 0.268 wi h a -s a is ic o 2.255, indica ing a
signi ican di ec ela ionship. The indi ec e ec , media ed by Technology Adop ion (Z), is also signi ican (β = 0.177; = 2.125).
Consequen ly, he o al e ec o PEOU on Compliance is s ongly signi ican (β = 0.446; = 4.785), esul ing in he accep ance o
Hypo hesis 4. These indings ein o ce he co e p oposi ion o TAM ha ease o use s eng hens sys em u iliza ion and ul ima ely
compliance beha io . This dual pa hway (di ec and indi ec ) is consis en wi h p e ious wo k by Angg aeni e al. (2025), Shan ha
and Wee asinghe (2025), Haq and Ta midi (2024), and A maja and Suma a (2023).
The es o he e ec o Technology Adop ion (Z) on Taxpaye Compliance (Y) esul ed in a pa h coe icien o β = 0.389 wi h a -
s a is ic o 3.120, clea ly su passing he 1.96 h eshold. This indica es ha echnology adop ion has a posi i e and s a is ically
signi ican e ec on compliance, leading o he accep ance o Hypo hesis 5. This inding suppo s he heo e ical linkage be ween
TAM (Da is, 1989) and Fische ’s Tax Compliance Model (Fische e al., 1992), con i ming ha ac ual sys em use is a key mechanism
ha ansla es in en ion in o complian beha io . Taxpaye s who adop digi al epo ing sys ems exhibi be e compliance
because echnology educes p ocedu al complexi y, minimizes e o s, and p omo es anspa ency and accoun abili y. This esul
aligns wi h p io s udies by Nigh and Bananuka (2020), Halawa e al. (2024), Heinemann and S ille (2025), Ko sogiannis e al.
(2025), Kusumawa dhani e al. (2024), and Widya i (2023).
To u he examine he six h hypo hesis (𝐻6), which posi s di e ences in compliance ac oss income g oups, Welch’s ANOVA was
conduc ed. This es was selec ed because p elimina y assessmen s indica ed unequal a iances ac oss he g oups. The esul s a e
p esen ed in Table 11.
Table 11. Welch’s ANOVA Resul s
Income G oup
Mean Compliance
S d. De ia ion
Sig. (p)
Low Income (≤ IDR 60 million)
6.0667
0.92742
Medium Income (IDR 60–500 million)
6.0208
1.48362
High Income (> IDR 500 million)
5.6125
1.54070
Welch’s ANOVA
0.278
The esul s o Welch’s ANOVA indica e ha no s a is ically signi ican di e ences exis in axpaye compliance ac oss he h ee
income ca ego ies (p = 0.278 > 0.05). Consequen ly, Hypo hesis 6 is ejec ed. The mean compliance alues o low-income (M =
6.07), medium-income (M = 6.02), and high-income axpaye s (M = 5.61) display only minimal a ia ion, sugges ing a gene ally
uni o m compliance pa e n ega dless o income le el.
This ou come ein o ces he iew ha psychological and social de e minan s—such as ax knowledge, pe cei ed ai ness, and
us in he ax sys em—play a s onge ole in shaping compliance han pu ely economic capaci y, consis en wi h he p inciples
o Fische ’s Tax Compliance Model (Fische e al., 1992). The obse ed uni o mi y also e lec s he in luence o s anda dized
digi al epo ing pla o ms—speci ically e-Filing and e-Fo m— ha s eamline he epo ing p ocess and educe dispa i ies ac oss
income g oups. This aligns wi h he OECD’s Tax Adminis a ion 3.0 amewo k (OECD, 2024), which posi ions digi aliza ion as an
equalizing mechanism in axpaye compliance. The indings a e also in line wi h Susilowa i and Mappanyukki (2024), who ound
ha compliance in digi al en i onmen s is d i en mo e by sys em accessibili y and use expe ience han by di e ences in income.
CONCLUSIONS, LIMITATIONS, AND SUGGESTIONS
This s udy concludes ha bo h ax knowledge and Pe cei ed Ease o Use (PEOU) play an essen ial ole in encou aging he adop ion
o digi al ax epo ing sys ems. PEOU was ound o exe a signi ican in luence on axpaye compliance h ough bo h di ec and
indi ec pa hways, con i ming i s cen al posi ion in he echnology accep ance p ocess. Meanwhile, ax knowledge a ec s
Tax Knowledge, Pe cei ed Ease o Use, And Taxpaye Compliance in he Digi al E a: The Media ing Role o
Technology Adop ion
JEFMS, Volume 08 Issue 11 No embe 2025 www.ije m.co.in Page 7485
compliance only h ough i s o al e ec , indica ing ha echnology adop ion se es as a necessa y beha io al b idge ha con e s
knowledge in o consis en compliance ac ions. O e all, echnology adop ion is con i med as a pa ial media o linking cogni i e
( ax knowledge) and pe cep ual (PEOU) ac o s o axpaye compliance.
Fu he mo e, Welch’s ANOVA esul s demons a e ha compliance le els do no signi ican ly di e ac oss income ca ego ies. This
sugges s ha economic capaci y is no he p ima y d i e o compliance beha io in a digi ized ax en i onmen , whe e
s anda dized e-Filing and e-Fo m sys ems may educe dispa i ies ac oss income segmen s.
This esea ch is subjec o se e al limi a ions. The sample consis ed o only 120 non-employee axpaye s loca ed in Palembang,
and he da a we e collec ed using sel - epo ed measu es, which may in oduce esponse bias. Fu u e s udies should conside
expanding he sample size and including mul iple egions o imp o e gene alizabili y. Addi ional beha io al cons uc s, such as
a i udes owa d echnology, sys em us , o use expe ience, may also en ich he explana o y powe o subsequen models.
F om a p ac ical s andpoin , he indings highligh he need o he Di ec o a e Gene al o Taxes (DJP) o in ensi y digi al ax li e acy
p og ams and con inually enhance he usabili y, accessibili y, and s abili y o he DJP Online pla o m. S eng hening hese
elemen s is essen ial o sus aining high olun a y compliance in an inc easingly digi alized ax adminis a ion sys em.
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