This study aims to examine the effect of applying e-filing, e-billing, and tax
knowledge to taxpayer compliance with tax socialization as a moderating
variable. The population in this study is the taxpayer of individuals who own
businesses with a total of 21,708 people. The sample used is an individual
taxpayer who has a business of 100 respondents obtained from calculations using
the Slovin formula. The data collection method in this study uses simple random
sampling technique. The analytical tool used to test hypotheses is Multiple Linear
Analysis (Moderated Regression Analysis). The analysis shows that e-filing has a
negative effect on taxpayer compliance. Meanwhile, e-billing and tax knowledge
have a significant positive effect on taxpayer compliance. taxation socialization
can moderate and strengthen the relationship between e-filing to taxpayer
compliance. taxation socialization can moderate and weaken the relationship of
e-billing and tax knowledge to taxpayer compliance.