Millennials Voluntary Tax Compliance Behavior: TPB Framework

This study examines the behavioral determinants of voluntary tax compliance behavior among Indonesian millennials using the Theory of Planned Behavior (TPB). Given their large tax base yet low compliance, the research explores the roles of tax morale, social media, peer influence, trust, tax simplicity, and tax knowledge in shaping compliance intention. Survey data from 438 millennial taxpayers across Indonesia were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results show that all six factors significantly influence intention, which strongly affects voluntary compliance. Social media and peer influence are key predictors, reflecting changing dynamics in the digital era. The study extends the TPB model in a tax context and offers practical insights for tax authorities to enhance millennial engagement through targeted communication, simplified procedures, and trust-building strategies. Keywords: tax compliance, millennials, social media, Theory of Planned Behavior, Indonesia, behavioral intention, PLS-SEM