Dampak Literasi Perpajakan, Kesadaran Pajak, dan Penerapan Fintech Terhadap Pelaporan Pajak
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Ratna Puji Astuti
*
Politeknik YKPN, Yogyakarta,
Indonesia
- Tio Waskito Erdi Politeknik YKPN, Yogyakarta, Indonesia (*) Corresponding Author
Abstract
This study aims to analyze the influence of tax literacy, tax awareness, and financial technology (fintech) on tax reporting, with tax sanctions as a moderating variable. The phenomenon of fiscal digitalization demands higher tax compliance through electronic systems such as e-filing and e-billing. Primary data were collected from 195 tax payers in Yogyakarta City and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. The results show that tax awareness and fintech have a positive and significant effect on tax reporting, while tax literacy has no significant effect. The R-square value of 0.762 indicates a strong explanatory power of the model. Tax sanctions were found to moderate the relationships among variables, showing a negative effect on the link between literacy and awareness toward reporting, and a positive effect between fintech and reporting. This study concludes that tax reporting compliance in the digital era is influenced by the combination of knowledge, morality, technology, and law enforcement factors.
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