This study examines the effect of e- filing, e-billing and tax knowledge on tax compliance with taxation socialization as a moderating variable. The population is all individual taxpayers who own a business and are registered at KPP Pratama Purbalingga. Sampling method used is sample random sampling and obtained sample of 100 respondents This study used Multiple Linear Analysis (Moderated Regression Analysis) to test hypothesis.
The results of the analysis show that tax knowledge positively effect the taxpayer compliance and taxation socialization moderates the relationship between e-billing and taxpayer compliance. However, e-filling and e-billing has no affect on taxpayer compliance, Tax socialization not moderates the relationship between e-filing and tax knowledge on tax compliance.