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All Journal Jurnal Pendidikan Vokasi Jurnal Pendidikan Akuntansi Indonesia Transformasi: Jurnal Pengabdian Masyarakat Dinamisia: Jurnal Pengabdian Kepada Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat CARADDE: Jurnal Pengabdian Kepada Masyarakat JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Journal of Community Service and Empowerment International Journal of Economics, Management, Business, and Social Science J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Office Administration : Education and Practice Jurnal Akuntansi AKUNESA Mabsya: Jurnal Manajemen Bisnis Syariah Nomicpedia: Journal of Economics and Business Innovation J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Jurnal Masyarakat Madani Indonesia ABIS: Accounting and Business Information Systems Journal JIFA (Journal of Islamic Finance and Accounting) Jurnal PROFIT: Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Berlina Hidayati
Universitas Terbuka
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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How Does Financial Literacy Mediate the Relationship Between Tax Knowledge, Ethnicity Issue, and Trust in Government on Tax Compliance? Berlina Hidayati
Jurnal Akuntansi Vol 14 No 03 (2026): AKUNESA (May 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n03.p331-352

Abstract

This study investigates the determinants of tax compliance by integrating cognitive, socio-cultural, and institutional factors within a unified analytical framework. Specifically, it examines the direct effects of tax knowledge, ethnicity issue, and trust in government on tax compliance, as well as the mediating role of financial literacy. Using a quantitative research design, primary data were collected through online questionnaire administered to 359 respondents. The data were analyzed by Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings indicate that tax knowledge and ethnicity issue significantly and positively influence tax compliance, whereas trust in government does not show a significant effect. Moreover, financial literacy significantly mediates the relationship between tax knowledge and tax compliance but fails to mediate the effects of ethnicity issue and trust in government. These findings suggest that financial literacy operates as a selective mediator, primarily translating knowledge into compliant behavior through cognitive pathways, while socio-cultural and institutional factors influence compliance through alternative normative mechanisms. This study contributes by proposing a nuanced behavioral model that differentiates competence-based and perception-based drivers of tax compliance, offering important implications for multidimensional tax policy design in developing and multicultural contexts.
Co-Authors Adinata, Restu Eri Anthony Ogbolu Nnamdi Arshel Najla Qonisa Asrul Bahar Chatarina Umbul Wahyuni Devi, Hervina Renovaka Pradev Dhika Arif Rizqon, Muhammad Dwi Iriani Elisabeth Ria Viana Praningtyas Febrika Yogie Hermanto Fitra Fitra, Fitra Indah Setia Utami Indah Setia Utami Ita Fatkhur Romadhoni Jaka Nugraha Jazi' Muyassaroh Jazi’ Muyassaroh Mar'atus Sholikah Maratus Sholikah Meirani Harsasi Meylia Elizabeth Ranu Milawati Milawati N., Tiara Sevi Nnamdi, Anthony Ogbolu Nurmanita, Tiara Sevi Rahmad Purnama, Rahmad Ria Viana Praningtyas, Elisabeth RINI FEBRIANTI Rini Subekti Rini Subekti Siti Sri Wulandari Sucipto Sucipto Sutirman Sutirman Tri Dyah Prastiti Triesninda Pahlevi Utami, Indah Setia Wardah Mazidatur Rohmah, Dewi