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All Journal Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Jurnal Pengabdian Masyarakat Khatulistiwa International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Annals of Human Resource Management Research International Journal of Economics and Management Research Journal of Deep Learning, Computer Vision and Digital Image Processing
Basri Basri
Batam University, Batam, Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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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.
LEADERSHIP, EMPLOYEE COMPETENCE, AND FACILITIES AS DETERMINANTS OF SERVICE QUALITY: SELF-EFFICACY MEDIATION AT BATAM CUSTOMS PASSENGER TERMINALS Tuah Saidi Mardhona S; Bambang Satriawan; Nolla Puspita Dewi; Basri
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 6 (2026): December - ON PROGRESS
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effects of leadership, employee competence, and facilities on service quality, with self-efficacy as a mediator, at passenger terminals supervised by the Main Service Office of Customs and Excise Type B Batam. A quantitative approach was employed. The population comprised 277 employees, and the sample size of 164 was determined using Slovin's formula with a 5% margin of error. Data were collected through a Likert-scale questionnaire and analyzed using partial least squares structural equation modeling (PLS-SEM). Leadership and employee competence had positive, significant effects on self-efficacy, whereas facilities had no significant effect. Leadership, employee competence, and facilities positively and significantly affected service quality, while self-efficacy had no significant direct effect. Self-efficacy did not mediate the effect of leadership on service quality but mediated the effects of employee competence and facilities. The adjusted R² values were 0.825 for self-efficacy and 0.879 for service quality, indicating strong explanatory power. The findings highlight the importance of strengthening leadership, developing employee competence, and optimizing service facilities to improve service quality.
Co-Authors Anggra Anggra Bambang Satriawan Benni Sumarman Chablullah Wibisono D L, R A Widyanti Dahlan Gunawan Dewi, Nolla Puspita Dwi Kartika Sari Elly Rumengan Etty Sri Wahyuni Mercy Reyne Marlina Mercy Reyne Marlina Tirayoh Mursal Mursal Ngaliman, Ngaliman Nolla Puspita Dewi Ramadhan, Faris Robin Robin, Robin Sony Putra Tuah Saidi Mardhona S Wilda Fasim Yuliansyah Yuliansyah