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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Open Access Indonesia Journal of Social Sciences Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences ARSY : Jurnal Aplikasi Riset kepada Masyarakat Open Access Indonesia Journal of Social Sciences International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Pengabdian Ilmu Kesehatan Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam International Journal of Economics and Management Research Journal of Artificial Intelligence and Digital Business International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Pengabdian Ibnu Sina International Journal of Management Research and Economics Jurnal Hukum Bisnis Jurnal Pendekar Nusantara MARAS : Jurnal Penelitian Multidisplin Management Studies and Business Journal Digital Innovation : International Journal Of Management Green Inflation: International Journal of Management And Strategic Business Leadership International Journal of Law and Society Journal of International Islamic Law, Human Right and Public Policy Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial Ecoducation Management Dynamics: International Journal of Management and Digital Sciences International Journal of Economics and Management Research Global Economics: International Journal of Economic, Social and Development Sciences Jurnal Pengabdian Ilmu Kesehatan
Etty Sri Wahyuni
Universitas Batam, Batam, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Other

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FINANCIAL BEHAVIORAL BIASES (PRESENT BIAS AND OVERCONFIDENCE) ON CONSUMER DEBT DECISION MAKING AMONG MANUFACTURING WORKERS IN BATAM Etty Sri Wahyuni; Henry Aspan; Faris Ramadhan
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.19969283

Abstract

This study investigates the influence of present bias and overconfidence on consumer debt decision-making among manufacturing workers in Batam, Indonesia, incorporating financial literacy as a moderating variable. Batam, a strategic free trade zone and major industrial hub, faces a growing phenomenon of consumer over-indebtedness fueled by the rapid expansion of digital lending platforms and online loans among its workforce. A quantitative cross-sectional survey design was employed, with a sample of 215 manufacturing workers drawn from Batam’s major industrial estates through purposive sampling. Data were collected via validated Likert-scale questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The findings reveal that: (1) present bias exerts the strongest positive and significant effect on consumer debt decisions (β = 0.387; p < 0.001); (2) overconfidence positively and significantly affects consumer debt decisions (β = 0.294; p < 0.001); (3) financial literacy significantly weakens the relationship between present bias and consumer debt decisions (β = –0.168; p < 0.01); however, (4) financial literacy does not significantly moderate the relationship between overconfidence and consumer debt decisions (β = –0.074; p > 0.05). These findings reveal an asymmetric moderation effect, indicating that conventional financial education is effective in mitigating present bias but insufficient in reducing overconfidence, which requires fundamentally different intervention approaches targeting metacognition rather than knowledge acquisition. The study contributes to behavioral finance literature by extending the application of hyperbolic discounting and overconfidence theories to consumer debt contexts in developing-country industrial zones and offers practical implications for financial regulators and corporate financial wellness programs.
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 Adnan Suhardis Adnan Suhardis Alviani, Maylan Amalia, Lisa Ami Natuz Zahara Ami Natuz Zahara Amir, Jihan Anggra Priyansah Ari Prabowo Arta Lubis, Juli Asnira Asnira Bagus Prasetya Faozanzen BAMBANG SATRIAWAN Basri Basri Basri Basri Benni Sumarman Benni Sumarman Casandra Casandra Chablullah Wibisono Christoppher Sihombing, Adriel Dahlan Dahlan Darwis Anatami Dewi, Nolla Puspita Dorris Yadewani Elly Rumengan Elly Rumengan Ely Kurniawati Fadlan Fadlan Faisal, Yusuf Fajri Suharsad Putra, Aidil Faozanzen, Bagus Prasetya Fearl, Ferren Gibran Kahar, Kahil Grace Tama Rosalinda Gunawan, Dahlan Hariyanto, Mulyadi Dwi Henny Saida Flora Henry Apan Henry Aspan Ika Novita Sari Indawati Lestari INDRAYANI INDRAYANI Ivan, Julyan Nur Jihad, Kaspol Lestari, Dian Mahardi M. Tartib M. Tartib Markus Gunawan Mega Kurnia Mercy Reyne Marlina Mercy Reyne Marlina Tirayoh Mohammad Arief El Habibie Muhammad Arief El Habibie Muhammad Juang Rambe Muhammad Ridho Nelwan, Gyhond Ngaliman Ngaliman Ngaliman, Ngaliman Nureska Yanuar Firdaus Nurhatisyah Nurhatisyah Parroha Patar Siadari, Lagat Pipit Buana Sari Prasida Yunita Putra, Randi Rian Putra, Tri Wildan Rosyadi Putri Mauliza Putri Mauliza, Putri Ramadana, Marsyah Ramadhan, Faris Raymond Raymond Raymond Raymond Rizki Hidayat Rizki Hidayat Robin Robin Rozaini Rozaini Binti Rosli Rozaini Rosli Rumengan, Angelina E. Rumengan, Angelina Eleonora Satriawan, Bambang Silvia Mona Sri Wahyuni Sri Yanti Sri Yanti Sumantri Surya Bakti Susanti Susanti Susanti Susanti Suwalla, Nicha Tarigan, Rajutawan Riki Maruli Tua Tarigan, Tegar Dermawan Tartib, Muhammad Windayati, Diana Titik Yahya Tanjung Yossie Rossanty Zafira, Naila