Literasi Perpajakan, Kesadaran Perpajakan, dan Kepatuhan Pajak Kendaraan Bermotor Dengan Financial Technology Sebagai Mediator
Abstract
This research investigates the influence of tax literacy and tax awareness among students in Yogyakarta on motor vehicle tax compliance. Fintech plays an important role in increasing tax compliance. Therefore, in this research we will place Fintech as a mediating variable, which has not received attention in previous research. The sample was determined using a purposive sampling technique with a total sample of 178 respondents. This research uses descriptive demographic statistical analysis and PLS-SEM. The research results explain fintech as a mediating variable in the relationship between tax literacy and tax awareness on motor vehicle tax compliance. Consistent with previous research and confirming the Theory of Planned Behavior which explains that individuals who have good tax literacy and tax awareness have a positive attitude towards motor vehicle tax compliance.
Keywords: Tax Literacy; Tax Awareness; Financial Technology; Tax Compliance
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References
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Erdi, T. W., Agustin, W., Pradana, S., and Theresia, T. (2022). CAMEL Ratio as an Indicator of Financial Distress Altman Z-Score Model with Company Size as a Moderating Variable. Journal of Applied Sciences in Accounting, Finance, and Tax, 5(2), 95–104.
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Masunga, F., Mapesa, H., and Nyalle, M. (2020). Quality of E-Tax System and its Effect on Tax Compliance (Evidence from Large Taxpayers in Tanzania). International Journal of Commerce and Finance, 6(2), 145-158.
Mat Jusoh, Y. H., Mansor, F. A., Abd Razak, S. N. A., and Wan Mohamad Noor, W. N. B. (2021). The effects of tax knowledge, tax complexity and tax morale towards tax compliance behavior among salaried group in Malaysia. Advances in Business Research International Journal (ABRIJ), 7(2), 250–266.
Meiranto, W. (2017). Pengaruh sanksi perpajakan, pelayanan fiskus, pengetahuan dan pemahaman perpajakan, kesadaran perpajakan terhadap kepatuhan wajib pajak. Diponegoro Journal of Accounting, 6(3), 136–148.
Mihuandayani dan Utami, E. (2018). Design Concept Integration Tax Payment System with Implementing Financial Technology. International Journal of Information Engineering and Electronic Business, 10(5), 15-22. https://doi.org/10.5815/ijieeb.2018.05.03.
Naitili, S. L., Hambali, A. J. H., and Nurofik, N. (2022). Tax Incentives and Taxpayer Compliance of Micro, Small and Medium Enterprises: The Moderating Role of Tax Literacy. Journal of Economics, Business, & Accountancy Ventura, 24(3), 420–430.
Nichita, A., Batrancea, L., Marcel Pop, C., Batrancea, I., Morar, I. D., Masca, E., Roux-Cesar, A. M., Forte, D., Formigoni, H., and da Silva, A. A. (2019). We learn not for school but for life: Empirical evidence of the impact of tax literacy on tax compliance. Eastern European Economics, 57(5), 397–429.
Noreen, C. A., dan Kristanto, A. B. (2021). Kepatuhan di Tengah Kompleksitas Pajak: Apakah Literasi Memiliki Peran? Jurnal Riset Akuntansi & Perpajakan (JRAP), 8(02), 184–195.
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Prakoso, A., Wicaksono, G., Iswono, S., Puspita, Y., Bidhari, S. C., dan Kusumaningrum, N. D. (2019). Pengaruh Kesadaran dan Pengetahuan Wajib Pajak Terhadap Kepatuhan Wajib Pajak.
Risa, N., Bilqis, G. D., dan Susanti, N. L. (2023). Pengaruh Penerapan Insentif Pajak, Tax Literacy Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM. JRAK: Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 14(1), 72–81.
Rio, J. P., dan Calista, A., M., R. (2022). Pengaruh Literasi Keuangan dan Pemanfaatan Financial Technology Terhadap Kepatuhan Pajak Pebisnis Online yang Dimoderasi Digitalisasi Perpajakan. Riset & Jurnal Akuntansi, 6(3), 2574-2583. https://doi.org/10.33395/owner.v6i3.951
Sanchez, G. (2013). PLS path modeling with R. Berkeley: Trowchez Editions, 383(2013), 551.
Taing, H. B., and Chang, Y. (2021). Determinants of tax compliance intention: Focus on the theory of planned behavior. International Journal of Public Administration, 44(1), 62–73.
Wahyuni, M., Sulindawati, N. L. G. E., Ak, S., dan Yasa, I. N. P. (2017). Pengaruh sikap dan niat berperilaku patuh terhadap kepatuhan wajib pajak orang pribadi. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 8(2).
Yulia, Y., Wijaya, R. A., Sari, D. P., dan Adawi, M. (2020). Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, Tingkat Pendidikan dan Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak pada UMKM Dikota Padang. Jurnal Ekonomi Manajemen Sistem Informasi, 1(4), 305–310.
Yuliati, N. N., dan Fauzi, A. K. (2020). Literasi Pajak, Kualitas Pelayanan, Sanksi Perpajakan dan Kepatuhan Wajib Pajak UMKM. Akutansi Bisnis & Manajemen (ABM), 27(2). https://doi.org/10.35606/jabm.v27i2.668
Ajzen, I. (2020). The theory of planned behavior: Frequently asked questions. Human Behavior and Emerging Technologies, 2(4), 314–324.
Alexander, P., Balavac-Orlic, M., Lymer, A., and Mukherjee, S. (2022). Further improving our understanding of the tax awareness, tax literacy and tax morale of young adults. Journal of Tax Administration.
Algifari, A., dan Rahardja, C. T. (2020). Pengolahan Data dan Penelitian Bisnis SmartPLS.
As’ari, N. G. (2018). Pengaruh pemahaman peraturan perpajakan, kualitas pelayanan, kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi. Jurnal Ekobis Dewantara, 1(6), 64–76.
Astari, K. W., Yuesti, A., dan Bhegawati, D. A. S. (2022). Pengaruh Kualitas Pelayanan Fiskus, Kesadaran Wajib Pajak, Kebijakan Pajak, Dan Persepsi Wajib Pajak Tentang Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Di Badan Pendapatan Daerah Kabupaten Badung. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 4(1), 400–410.
Atarwaman, R. J. (2020). Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi, 6(1), 39–51.
Bernard, O. M., Memba, F. S., and Oluoch, O. (2018). Influence of tax knowledge and awareness on tax compliance among investors in the export processing zones in Kenya. International Journal of Scientific Research and Management, 6(10), 728–733.
Bornman, M., and Wassermann, M. (2018). Tax literacy in the digital economy. 5–6.
Erdi, T. W. (2023). Faktor-Faktor Keputusan Melakukan Pinjaman Online: Inklusi Keuangan Sebagai Pemoderasi. Journal of Trends Economics and Accounting Research, 3(4), 407–414.
Erdi, T. W., Agustin, W., Pradana, S., and Theresia, T. (2022). CAMEL Ratio as an Indicator of Financial Distress Altman Z-Score Model with Company Size as a Moderating Variable. Journal of Applied Sciences in Accounting, Finance, and Tax, 5(2), 95–104.
Ghozali, I., and Latan, H. (2015). Partial least squares concepts, techniques and applications using the smartpls 3.0 program for empirical research. Semarang: Badan Penerbit UNDIP.
Fanea-Ivanovici, Musetescu, R. C. Fana, M. C. -C., and Voicu, C. (2019). Fighting Corruption and Enhancing Tax Compliance through Digitization: Achieving Sustainable Development in Romania. Sustainability, 11(5), 1480. https://doi.org/10.3390/su11051480
Hair Jr, J. F., Hult, G. T. M., Ringle, C. M., and Sarstedt, M. (2021). A primer on partial least squares structural equation modeling (PLS-SEM). Sage publications.
Hama, A. (2021). Pengaruh Kesadaran Wajib Pajak, Pengetahuan Peraturan Pajak, dan Penyuluhan Perpajakan terhadap Kepatuhan Pembayaran Pajak Transaksi E-Commerce. Ascarya: Journal of Islamic Science, Culture, and Social Studies, 1(2), 173–185.
Hamid, N. A., Ibrahim, N. A., Ariffin, N., Taharin, R., and Jelani, F. A. (2019). Factors Affecting Tax Compliance among Malaysian SMEs in E-Commerce Business. International Journal of Asian Social Science, 9(1), 74±85. https://doi.org/10.18488/journal.1.2019.91.74.85
Intansari, M. R. (2022). The Effect of Tax Literacy on Tax Compliance: The Moderating Role of Patriotism. Technium Soc. Sci. J., 34, 455.
Ksenda, V. M. (2021). Digitalization of Tax Administration in Russia: Problems and Prospects. Taxes, 1, 17-20. https://doi.org/10.18572/1999-4796-2021-1-17-20.
Kusumadewi, D. R., and Dyarini, D. (2022). Pengaruh Literasi Pajak, Modernisasi Sistem Administrasi, Insentif Pajak dan Moral Pajak Terhadap Kepatuhan Wajib Pajak UMKM. Jurnal Akuntansi Dan Keuangan, 10(2), 171–182.
Leong, K., and Sung, A. (2018). FinTech (Financial Technology): What is it and how to use technologies to create business value in fintech way? International Journal of Innovation, Management and Technology, 9(2), 74–78.
Marandu, E. E., Mbekomize, C. J., and Ifezue, A. N. (2015). Determinants of tax compliance: A review of factors and conceptualizations. International Journal of Economics and Finance, 7(9), 207–218.
Mardhatilla, D. P., Marundha, A., and Eprianto, I. (2023). Pengaruh Literasi Pajak, Sistem Administrasi Pajak Modern Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Umkm Di Kabupaten Bekasi (Studi Pada Wajib Pajak Orang Pribadi Umkm Di Kabupaten Bekasi). Jurnal Economina, 2(2), 491–502.
Masunga, F., Mapesa, H., and Nyalle, M. (2020). Quality of E-Tax System and its Effect on Tax Compliance (Evidence from Large Taxpayers in Tanzania). International Journal of Commerce and Finance, 6(2), 145-158.
Mat Jusoh, Y. H., Mansor, F. A., Abd Razak, S. N. A., and Wan Mohamad Noor, W. N. B. (2021). The effects of tax knowledge, tax complexity and tax morale towards tax compliance behavior among salaried group in Malaysia. Advances in Business Research International Journal (ABRIJ), 7(2), 250–266.
Meiranto, W. (2017). Pengaruh sanksi perpajakan, pelayanan fiskus, pengetahuan dan pemahaman perpajakan, kesadaran perpajakan terhadap kepatuhan wajib pajak. Diponegoro Journal of Accounting, 6(3), 136–148.
Mihuandayani dan Utami, E. (2018). Design Concept Integration Tax Payment System with Implementing Financial Technology. International Journal of Information Engineering and Electronic Business, 10(5), 15-22. https://doi.org/10.5815/ijieeb.2018.05.03.
Naitili, S. L., Hambali, A. J. H., and Nurofik, N. (2022). Tax Incentives and Taxpayer Compliance of Micro, Small and Medium Enterprises: The Moderating Role of Tax Literacy. Journal of Economics, Business, & Accountancy Ventura, 24(3), 420–430.
Nichita, A., Batrancea, L., Marcel Pop, C., Batrancea, I., Morar, I. D., Masca, E., Roux-Cesar, A. M., Forte, D., Formigoni, H., and da Silva, A. A. (2019). We learn not for school but for life: Empirical evidence of the impact of tax literacy on tax compliance. Eastern European Economics, 57(5), 397–429.
Noreen, C. A., dan Kristanto, A. B. (2021). Kepatuhan di Tengah Kompleksitas Pajak: Apakah Literasi Memiliki Peran? Jurnal Riset Akuntansi & Perpajakan (JRAP), 8(02), 184–195.
Pohan, C. A. (2021). Kebijakan dan administrasi perpajakan daerah di Indonesia. Gramedia Pustaka Utama.
Prakoso, A., Wicaksono, G., Iswono, S., Puspita, Y., Bidhari, S. C., dan Kusumaningrum, N. D. (2019). Pengaruh Kesadaran dan Pengetahuan Wajib Pajak Terhadap Kepatuhan Wajib Pajak.
Risa, N., Bilqis, G. D., dan Susanti, N. L. (2023). Pengaruh Penerapan Insentif Pajak, Tax Literacy Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM. JRAK: Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 14(1), 72–81.
Rio, J. P., dan Calista, A., M., R. (2022). Pengaruh Literasi Keuangan dan Pemanfaatan Financial Technology Terhadap Kepatuhan Pajak Pebisnis Online yang Dimoderasi Digitalisasi Perpajakan. Riset & Jurnal Akuntansi, 6(3), 2574-2583. https://doi.org/10.33395/owner.v6i3.951
Sanchez, G. (2013). PLS path modeling with R. Berkeley: Trowchez Editions, 383(2013), 551.
Taing, H. B., and Chang, Y. (2021). Determinants of tax compliance intention: Focus on the theory of planned behavior. International Journal of Public Administration, 44(1), 62–73.
Wahyuni, M., Sulindawati, N. L. G. E., Ak, S., dan Yasa, I. N. P. (2017). Pengaruh sikap dan niat berperilaku patuh terhadap kepatuhan wajib pajak orang pribadi. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 8(2).
Yulia, Y., Wijaya, R. A., Sari, D. P., dan Adawi, M. (2020). Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, Tingkat Pendidikan dan Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak pada UMKM Dikota Padang. Jurnal Ekonomi Manajemen Sistem Informasi, 1(4), 305–310.
Yuliati, N. N., dan Fauzi, A. K. (2020). Literasi Pajak, Kualitas Pelayanan, Sanksi Perpajakan dan Kepatuhan Wajib Pajak UMKM. Akutansi Bisnis & Manajemen (ABM), 27(2). https://doi.org/10.35606/jabm.v27i2.668
Published
2023-10-30
How to Cite
ERDI, Tio Waskito; ASTUTI, Ratna Puji.
Literasi Perpajakan, Kesadaran Perpajakan, dan Kepatuhan Pajak Kendaraan Bermotor Dengan Financial Technology Sebagai Mediator.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 10, p. 2686-2699, oct. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/105956>. Date accessed: 09 may 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i10.p11.
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