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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JAB (Jurnal Akuntansi & Bisnis) Jurnal Ilmu Manajemen dan Akuntansi Terapan Prima Ekonomika : Jurnal Ekonomi dan Bisnis EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Journal of Economics and Public Health Jurnal Pengabdian Sosial JIEP: Jurnal Ilmu Ekonomi dan Pembangunan
Ratna Puji Astuti, Ratna Puji
STMIK AMIKOM Purwokerto
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Dampak Literasi Perpajakan, Kesadaran Pajak, dan Penerapan Fintech Terhadap Pelaporan Pajak Astuti, Ratna Puji; Erdi, Tio Waskito
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8629

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.
Co-Authors Adityaputra, Stephanus Andi Diah Retnowati Dul Muid Eli Susanti Fajri, Ul'Ulya Zuhrufi harsuti Harsuti, Harsuti Lestari, Herwiek Diyah Murwani, Ani Sri Nugroho, Prihasantyo Siswo Purnomo, Sodik Dwi Ria, Yecita Ristianawati, Yuyun Ronowati Tjandra, Ronowati Sumiyanti, Tri Surveyandini, Mayla Tio Waskito Erdi