Peran Literasi Digital dalam Memediasi Kesadaran dan Keadilan Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus pada Wajib Pajak di Universitas Islam Malang)

Choirun Nisa, Nur Diana, Umi Nandiroh

Abstract


This study aims to analyze the role of digital literacy in mediating the influence of tax awareness and perceived tax fairness on individual taxpayer compliance. This research uses a quantitative approach with a survey method involving individual taxpayers who possess a Taxpayer Identification Number (NPWP). The data analysis technique employs Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results indicate that tax awareness and perceived tax fairness have a positive and significant effect on taxpayer compliance. In addition, tax awareness and perceived tax fairness also have a positive effect on digital literacy. Digital literacy is proven to have a positive effect on taxpayer compliance and is able to mediate the relationship between tax awareness and perceived tax fairness on compliance. These findings suggest that digital literacy plays a strategic role in improving taxpayer compliance in the era of tax digitalization.

Keywords: Tax awareness, perceived tax fairness, digital literacy, taxpayer compliance


Full Text:

PDF

References


Anugrah, M. S. S., & Fitriandi, P. (2022). Analisis Kepatuhan Pajak Berdasarkan Theory of Planned Behavior. Info Artha, 6(1), 1-12.

Nasiroh, D., & Afiqoh, N. W. (2023). Pengaruh pengetahuan perpajakan, kesadaran perpajakan, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi. RISTANSI: Riset Akuntansi, 3(2), 152–164. https://doi.org/10.32815/ristansi.v3i2.1232

Nugroho, A. P., Santoso, B., & Wijaya, E. (2022). Perceived tax fairness and tax compliance: An empirical study in Indonesia. Journal of Accounting and Taxation, 14(3), 120–135. https://doi.org/10.5897/JAT2022.0567

Ramadhani, N., & Rahayu, S. (2021). Pengaruh kesadaran pajak terhadap kepatuhan wajib pajak.

Rahadi, D. (2023). Pengatar Partial Least Square Strctural Equation Model (PLS SEM). Lentara Ilmu Madani.

Salsabila, F., Andini, R., & Rahmawati, D. (2022). Persepsi keadilan pajak dan kepatuhan wajib pajak. Jurnal Riset Akuntansi Kontemporer, 14(1), 22–31.*

Sitawati, R., & Subarka, J. (2022). The effect of taxpayer awareness on personal tax compliance with the willingness to pay tax as a mediation variable. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 5(4), 1971–1978. https://doi.org/10.32670/fairvalue.v5i4.2813

Subu, D., & Tambun, S. (2024). Moderasi Growth Mindset Atas Pengaruh Literasi Akuntansi Dan Literasi Perpajakan Terhadap Minat Menjadi Konsultan Pajak. Media Akuntansi Perpajakan, 9(1), 12-27.


Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License