Tax Knowledge, Perceived Ease of Use, And Taxpayer Compliance in the Digital Era: The Mediating Role of Technology Adoption

This study examines the influence of tax knowledge and perceived ease of use (PEOU) on the compliance of non-employee individual taxpayers in Palembang City, with technology adoption positioned as a mediating variable. It also investigates whether compliance levels differ across three income categories—low, medium, and high. Using a quantitative causal research design, primary data were collected from 120 non-employee taxpayers who use the e-Filing and e-Form systems, with their responses measured using a Semantic Differential scale. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) and Welch’s ANOVA. The results reveal that both tax knowledge and PEOU significantly enhance technology adoption. PEOU also has a direct and significant effect on taxpayer compliance. Although the direct effect of tax knowledge on compliance is not significant, its total effect becomes significant through the mediating role of technology adoption, indicating partial mediation. Furthermore, Welch’s ANOVA shows no significant differences in compliance across income groups, suggesting that economic capacity is not a primary determinant of compliance behavior in the digital reporting environment. Overall, the findings underscore the importance of strengthening digital literacy and improving system usability to promote higher voluntary tax compliance.