E-Jurnal Akuntansi Universitas Udayana
Vol 33 No 10 (2023)

Literasi Perpajakan, Kesadaran Perpajakan, dan Kepatuhan Pajak Kendaraan Bermotor Dengan Financial Technology Sebagai Mediator

Tio Waskito Erdi (POLITEKNIK YKPN)
Ratna Puji Astuti (POLITEKNIK YKPN)



Article Info

Publish Date
30 Oct 2023

Abstract

This research investigates the influence of tax literacy and tax awareness among students in Yogyakarta on motor vehicle tax compliance. Fintech plays an important role in increasing tax compliance. Therefore, in this research we will place Fintech as a mediating variable, which has not received attention in previous research. The sample was determined using a purposive sampling technique with a total sample of 178 respondents. This research uses descriptive demographic statistical analysis and PLS-SEM. The research results explain fintech as a mediating variable in the relationship between tax literacy and tax awareness on motor vehicle tax compliance. Consistent with previous research and confirming the Theory of Planned Behavior which explains that individuals who have good tax literacy and tax awareness have a positive attitude towards motor vehicle tax compliance. Keywords: Tax Literacy; Tax Awareness; Financial Technology; Tax Compliance

Copyrights © 2023






Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...