Article Per Year (5 Year)
p-Index From 2021 - 2026
1.633
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Nusantara Berbakti Jurnal Pendekar Nusantara Journal of Multidisciplinary Academic Business Studies
Benni Sumarman
Universitas Batam
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 Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Social Sciences Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
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 Aisyah Saffiyah BT Yahaya Ana Faizah Asterela Yolanda Auzar, Silvia Basri Chablullah Wibisono Dewi, Nolla Puspita Ely Kurniawati Etty Sri Wahyuni Faten Elina Kamaruddin Franlis Wong Haifa Syahmina BT Helmy Hedjri Samuel Putra Lubis Insan Nur Arif Khadijah Khadijah Kristenanda Br Depari Lubis, Hedjri Samuel Putra Mega Kurnia Mercy Reyne Marlina Tirayoh Mulyadi Dwi Haryanto Mustika, Ita Ngaliman, Ngaliman Nicha Suwalla Nurbayanti, Nishfu Nurhatisyah Nurhatisyah Nurhatisyah R.A. Widyanti Diah Lestari Ramadhan, Faris Sarmini Sarmini Satriawan, Bambang Siti Nurkhotijah Sri Yanti Syifa Fauziah Syiffa Nayla Deanova Titik Aminah Windayati, Diana Titik Yantri, One