The Role of Tax Socialization as a Mediator in the Use of E-Filing on Taxpayer Compliance

Abstract

Tax socialization is used as a moderating variable in the study of the impact of e-filing usage on taxpayer compliance in Batam city. Given the significance of tax revenues for state and local development, it is thought to be crucial to maximize taxpayer compliance, particularly for individuals, in terms of filing and paying taxes. Batam City continues to strive to improve taxpayer compliance by doing various things, such as socialization and creating tax applications to help taxpayers fulfill their obligations in order to increase taxpayer compliance. For this reason, research should be conducted to support the government's efforts in taxation. This research is quantitative and primary data is in the form of a questionnaire by utilizing google form. While the population is individual taxpayers in Batam City. Sample selection using simple random sampling and resulted in 100 respondents. Data analysis methods with SMART-PLS4 that use the inner and outer models. The findings demonstrate the direct impact of tax socialization and e-filing on taxpayer compliance. A beneficial mediator of the impact of e-filing on taxpayer compliance is tax socialization.