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THE EFFECT OF TAX AWARENESS AND PERCEIVED EQUITY ON TAX COMPLIANCE OF DIGITAL ECONOMY ACTORS IN BATAM: THE MODERATING ROLE OF VAT ON ELECTRONIC TRANSACTION (PPN PMSE) COLLECTION POLICY Faris Ramadhan; Etty Sri Wahyuni; Mercy Reyne Marlina Tirayoh; Benni Sumarman; Basri
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19982491

Abstract

The rapid expansion of Indonesia’s digital economy demands a strengthened digital taxation framework. This study examines the effect of tax awareness and perceived equity on tax compliance among digital economy actors in Batam, Indonesia’s largest Free Trade Zone (FTZ), with the Value Added Tax on Electronically Traded Transactions (PPN PMSE) collection policy serving as a moderating variable. Using a quantitative cross-sectional survey, data were collected from 198 digital economy actors across Batam’s major e-commerce ecosystems through validated Likert-scale questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The findings reveal that: (1) tax awareness exerts the strongest positive and significant effect on tax compliance (β = 0.412; p < 0.001; f² = 0.224); (2) perceived equity positively and significantly affects tax compliance (β = 0.318; p < 0.001; f² = 0.138); (3) the PPN PMSE collection policy positively and significantly moderates the tax awareness–compliance relationship (β = 0.147; p < 0.01); however, (4) the PPN PMSE collection policy does not significantly moderate the perceived equity–compliance relationship (β = 0.063; p > 0.05). These findings reveal an asymmetric moderation effect: platform-based VAT collection functions as a behavioral nudge that amplifies tax awareness effects but is structurally incapable of correcting deeply rooted perceptions of tax inequity—particularly the perceived unfairness between FTZ-based and non-FTZ digital sellers, and between digital and conventional businesses. The study contributes to digital taxation literature by integrating the Slippery Slope Framework with Nudge Theory, empirically demonstrating the conditional and asymmetric moderating capacity of third-party collection mechanisms, and identifying a novel “spatial equity” dimension relevant to free trade zone taxation. Practical implications are offered for Indonesia’s Coretax administration reform and the design of differentiated compliance strategies.
Co-Authors Abdul Hakim, Hary Abdul Rahim Abdullah Adiasih, Ning Agus Maimun Ahmad Sonhadji, Ahmad Aisa Arif Aisah, Laras Akhsan, Fitriana Akmal, Muh. Amelia, Vira Andi Febriana Tamrin Andi Wahyuni Anna Ashrawi Suhartini Anwar Ariadin Aries Maulana Aris As'ad, Muhammad Asharif Suleman, Muh. Astuti, Trihaningsih Puji Atkiyan, Fahrul Hudatil Augusting Caparanga Camo Ayuningtyas Eka Putri Azizul, Aziezul Hakiem Baihaqi, M. A Sahal Bando, Nurjannah Basikin Basikin Benni Sumarman Bhayangkari, Aprisda Kemala Chahyono, Maman Choiriyah, Lilik Cut Nya’dhin Dahniar Dian Eka Priyantoro Emmi Azis Endah Rantau Itasari, Endah Etty Sri Wahyuni fanani, zainuddin Fitriani Fuady Hairul, Moh. Azwar Hamada Syahrul Hufron Hamka Hamris, Saddiya Handayani, Nurul Fauziah Haryana Rukmaningrum Hasnani Hasnidar Yuslin Hastuti Herianti Heriyanti Herlina Hulkin, M. Hulkin, Muhammad Idayanti, Zulfi Idrus, Reski Ilyas, Halmina Indah Wahyuni Indarwati , Retno Irma Oihu Irmayani, Naim Ismunandar Wahyu Kindang Isnayanti Jufri, Nurhikmah Itsnaini JUSPANINGSIH Jusu , La Jusu, La Karimah, Via Haiyun Khodijah Kurniawati, Tya Wahyun La Jusu La Ode Donis Laily, Eka Isranil Linda, Linda Lestari Loso Judijanto Lutfiandini, Cherlys Tin M. Akbar M. Hulkin Madi Martang, Martang Mercy Reyne Marlina Tirayoh Misbahuddin Asaad Mohamad Fikriyanto H. Kilo Mohammad Syaiful Anwar Muh. Asharif Suleman Muh. Irnandas Muhamad Ridwan Muhammad Muhammad Fadhil Muhammad Fadhil Muhammad Reissyaf Muhammad Ridwan Muhammad Yany Muhammad Zainul Arifin Musafir Mustamin, Kamaruddin Nadya Nadya, Nadya Nainggolan, Elfrida Nugrahanto, Muhamad Rafly Bagus Nur Sakinah Nurdiana Nurlela Petra Saragih Nurmalaningsih, Ucik Nursodik Nurul Dwi Ayu Pamulang, Yunus Podungge, Mariaty Prasasti, Riska Rachman, Rachmaniar Rahman Selfara Ramadhan, Faris Ramadhani, Muhammad Akbar Ramadhanty, Dhian Ramar, Aldila Rammang, Sisilia Renaldi M Resny Mulyani Resubun, Clara Cassandra Rezsky Al-Muttaqin. S, La Ode Muh Rinawati Riska Prasasti Sa'diyah, Halimatus Sabrina Sheilla Shafira Said, Zulkifli Sakina Nasya Lestaluhu Sandi Sari, Mimis Nofita Sembiring, Rinawati Sitti Nikmah Marzuki, Sitti Nikmah Sri Hariati Mustari Suhrah Sulaiman Suleman, Muh. Asharif Suras, Andi Ainul Syamsuria Tamaulina Br. Sembiring Tarigan, Almina Rospitaria Tri Fira Yuniza Trikoesoemaningtyas Wa Ode Fitriyani H.S wahab, masyitah WAHYUNI Wau, Taosige Widiastuti, Ria Yusfita Yusri Yusuf Yusuf, Mochamad Irfan Zulfi Idayanti ⁠Muh. Asharif Suleman