“…The previous researchers use eleven variables in their test: accessibility, compatibility, usability, power, social impact, reliability, risk, website functionality, alliance resources, service, and the personal knowledge of how internet banking is used. Compatibility has a significant effect on Internet banking (Mathiyarasan & Chitra, 2019). Moreover, previous research also explores the mediation role, such as taxpayers' understanding of tax socialization, the benefit of tax identification numbers, service quality, and taxpayer enforcement.…”