The effectiveness & efficiency of e-invoice and company tax compliance in Bogor City

https://doi.org/10.35912/ahrmr.v5i4.3377
Published: Dec 31, 2025

Abstract:

Purpose: This study examines whether the effectiveness and efficiency of Indonesia’s e-Invoice (e-Faktur) system and trust in government influence corporate tax compliance among firms in Bogor City.

Research Methodology: A quantitative design was employed using a structured questionnaire administered to 200 corporate taxpayers that have used e-Invoicing. Data were analyzed through multiple linear regression (SPSS). Measurement quality was supported by validity, reliability (Cronbach’s Alpha), and classical assumption tests.

Results: The findings indicate that e-Invoice effectiveness positively and significantly affects corporate tax compliance (?=0.657; p<0.05). e-Invoice efficiency also shows a positive and significant effect (?=0.317; p<0.05). In contrast, trust in government is significant but negatively related to compliance (?=-0.215; p<0.05), suggesting that compliance in a digitally monitored environment may be driven more by system enforcement and procedural certainty than by institutional trust. Collectively, the three predictors explain 55.4% of the variance in corporate tax compliance (R²=0.554).

Conclusions: Improving the usability, reliability, and administrative speed of e-Invoicing can strengthen corporate tax compliance, while efforts to enhance service quality, transparency, and integrity are needed to address trust-related barriers.

Limitations: The study is limited to Bogor City and does not incorporate broader external determinants (e.g., service quality, digital literacy, economic constraints).

Contribution: This research extends e-tax compliance literature by simultaneously testing effectiveness, efficiency, and trust within the context of Indonesia’s tax digitalization and offering policy directions to optimize e-Invoice implementation.

Keywords:
1. Effectiveness
2. Efficiency
3. e-Invoice
4. Tax Compliance
5. Trust in the Government
Authors:
1 . Rifqi Alpharizq Pranaja
Telkom University, Bandung, Jawa Barat, Indonesia
2 . Ratih Hendayani
Telkom University, Bandung, Jawa Barat, Indonesia
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How to Cite
Pranaja, R. A., & Hendayani, R. (2025). The effectiveness & efficiency of e-invoice and company tax compliance in Bogor City. Annals of Human Resource Management Research, 5(4), 327–340. https://doi.org/10.35912/ahrmr.v5i4.3377
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Issue & Section
Vol. 5 No. 4 (2025): December
Articles
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References

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    Pinheiro, J. M., Diogo, T. A., & Samagaio, A. (2021). Tax Compliance: Factors that Influence Taxpayer Invoice Requests in Portugal. Revista Brasileira de Gestão de Negócios, 23(4), 619-634. doi:https://doi.org/10.7819/rbgn.v23i4.4133

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    Qi, Y., & Azmi, A. C. (2021). Factors Affecting Electronic Invoice Adoption and Tax Compliance Process Efficiency. Transforming Government: People, Process and Policy, 15(1), 150-168. doi:https://doi.org/10.1108/TG-04-2020-0070

    Repi, I. E., Elim, I., & Wangkar, A. (2025). Analisis Penerapan e-Faktur Pajak oleh Pengusaha Kena Pajak di KPP Pratama Manado. Riset Akuntansi dan Portofolio Investasi, 3(1), 52-63. doi:https://doi.org/10.58784/rapi.278

    Rohmadani, N. Y. R., & Harimurti, F. (2025). Pengaruh Pengetahuan Pajak, Kompleksitas Pajak, dan Biaya Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Karanganyar. PENG: Jurnal Ekonomi dan Manajemen, 2(3), 3270-3283. doi:https://doi.org/10.62710/cb3tn890

    Rokhman, A., Handoko, W., Tobirin, T., Antono, A., Kurniasih, D., & Sulaiman, A. I. (2023). The Effects of e-Government, e-Billing and e-Filing on Taxpayer Compliance: A Case of Taxpayers in Indonesia. International Journal of Data and Network Science, 7(1), 49-56. doi:https://doi.org/10.5267/j.ijdns.2022.12.007

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  2. Angeles, I. T. (2021). Categorizing Taxpayers: A Mixed-Method Study on Small Business Tax Compliance in the Philippines. The South East Asian Journal of Management, 15(2), 212-234. doi:https://doi.org/10.21002/seam.v15i2.13295
  3. Anjarwi, A. W. (2025). Tax Burden and Poverty in Lower-Middle-Income Countries: The Moderating Role of Fiscal Freedom. Development Studies Research, 12(1), 1-15. doi:https://doi.org/10.1080/21665095.2025.2466511
  4. Arifudin, Z., Sugiharto, S., Santoso, H. T., Karnain, B., & GS, A. D. (2025). Pengaruh Brand Image terhadap Loyalitas Pelanggan terhadap Keputusan Pembelian Spring Automotif. Jurnal Mahasiswa Manajemen dan Akuntansi, 4(2), 1232-1242. doi:https://doi.org/10.30640/jumma45.v4i2.5334
  5. Arslan, R., Latif, A. S., Ramdani, C. S., & Septanta, R. (2025). Pengaruh Kesadaran Pajak, Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 5(1), 218-226. doi:https://doi.org/10.37481/jmeb.v5i1.1191
  6. Bahramov, F. (2024). The Possible Outcomes of e-Invoicing on Tax Collection and Impact on Future of Romanian Tax System. Journal of Financial Studies, 16(9), 23-37. doi:https://doi.org/10.55654/jfs.2024.9.16.02
  7. Bellon, M., Dabla-Norris, E., Khalid, S., & Lima, F. (2022). Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru. Journal of Public Economics, 210, 1-28. doi:https://doi.org/10.1016/j.jpubeco.2022.104661
  8. Cooper, D. R., & Schindler, P. S. (2006). Business Research Methods: 9th Edition. New York: McGraw-Hill.
  9. Djafri, I., Damawati, I., Suharto, S., Satwika, I., & Rahmatullah, R. (2023). Utilization of Information and Communication Technology in the Tax Administration System to Increase Taxpayer Compliance. Ilomata International Journal of Tax and Accounting, 4(1), 14-25. doi:https://doi.org/10.52728/ijtc.v4i1.670
  10. Ervina, N., & Tuerah, R. H. (2025). Pengaruh Kepatuhan Pajak Terhadap Kesejahteraan Ekonomi Melalui Kebijakan Fiskal Berkelanjutan. PESHUM: Jurnal Pendidikan, Sosial dan Humaniora, 4(2), 3295-3302. doi:https://doi.org/10.56799/peshum.v4i2.8086
  11. Forester, B. J., Khater, A. I. A., Afgani, M. W., & Isnaini, M. (2024). Penelitian Kuantitatif: Uji Reliabilitas. Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat, 4(3), 1812-1820. doi:https://doi.org/10.56832/edu.v4i3.577
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  13. Ilias, A., Baidi, N., Ghani, E. K., & Mohammad, K. (2025). Technological Factors Influencing e-Invoice: Qualitative Insights from Malaysia’s Early Implementation. Edelweiss Applied Science and Technology, 9(7), 2090-2107. doi:https://doi.org/10.55214/2576-8484.v9i7.9094
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  16. Khaled, H. E. (2024). The Application of the Electronic Invoice Tax System in Egypt and its Effect on Taxpayer Compliance: The Mediating Role of Taxpayer Satisfaction. ????? ????????, 28(4), 229-268. doi:https://doi.org/10.21608/atasu.2024.397819
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  18. Njoroge, S. K., Baimwera, B., & Yego, J. (2025). Effect of Perceived Ease of Use on Electronic Tax Invoice Management System Adoption among Pharmaceutical Retail Enterprises in Starehe Sub-County, Nairobi, Kenya. Journal of Finance and Accounting, 5(4), 68-78. doi:https://doi.org/10.70619/vol5iss4pp68-78
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  20. Prayitno, E. D., & Widodo, U. P. W. (2024). Analisis Efektivitas Digitalisasi Faktur Pajak PPN dalam Meningkatkan Kepatuhan Pengusaha Kena Pajak (PKP) pada PT. ABC. Jurnal Mutiara Ilmu Akuntansi, 2(4), 17-31. doi:https://doi.org/10.55606/jumia.v2i4.3269
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  22. Repi, I. E., Elim, I., & Wangkar, A. (2025). Analisis Penerapan e-Faktur Pajak oleh Pengusaha Kena Pajak di KPP Pratama Manado. Riset Akuntansi dan Portofolio Investasi, 3(1), 52-63. doi:https://doi.org/10.58784/rapi.278
  23. Rohmadani, N. Y. R., & Harimurti, F. (2025). Pengaruh Pengetahuan Pajak, Kompleksitas Pajak, dan Biaya Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Karanganyar. PENG: Jurnal Ekonomi dan Manajemen, 2(3), 3270-3283. doi:https://doi.org/10.62710/cb3tn890
  24. Rokhman, A., Handoko, W., Tobirin, T., Antono, A., Kurniasih, D., & Sulaiman, A. I. (2023). The Effects of e-Government, e-Billing and e-Filing on Taxpayer Compliance: A Case of Taxpayers in Indonesia. International Journal of Data and Network Science, 7(1), 49-56. doi:https://doi.org/10.5267/j.ijdns.2022.12.007
  25. Santika, E. F. (2024). Indonesia Masuk Jajaran Negara dengan PPN Tertinggi di ASEAN. Retrieved from https://databoks.katadata.co.id/transportasi-logistik/statistik/9d8696030b6d7fd/indonesia-masuk-jajaran-negara-dengan-ppn-tertinggi-di-asean
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